Search - consideration

The transfer is deemed to be a taxable supply for no consideration by virtue of the combined operation of subsections 183(1) and 183(9). ... Furthermore, the supply will be deemed to have been made for no consideration. ... Therefore, pursuant to subsection 183(9), the Guarantor is deemed to have seized the Trailer and subsection 183(1) would prevent tax from being payable since the supply by the Borrower to the Guarantor of the seized Trailer is deemed to made for no consideration. ...

Where the consideration for the supply of an easement relates to the actual grant or transfer of the equitable interest in the property and not to the use or right to use the property, the supply would normally be considered as being in respect of the sale of real property. An easement granted in perpetuity for a single consideration or the transfer of the easement by assignment may constitute a single sale. ... [direct quote] for consideration of $[...]. The Agreement provides that [...]. ...

Interpretation Given Section 165 of the Excise Tax Act (ETA) requires that every recipient of a taxable supply (other than zero-rated) made in Canada shall pay GST at 7% or HST at 15% on the value of the consideration for that supply. ... Thus, as a general rule, the employer will not have to pay GST/HST on the salary and benefits (i.e. the consideration for the work performed by the employee) paid to his/her employee. ... If, on the other hand, the seconded individual is held not to be the employee of the host organization during the period of the individual's assignment to that organization, then the reimbursement will be treated as consideration for a taxable supply of services made by the sponsoring organization to the host organization. ...

Section 6 of Part VII of Schedule VI to the ETA states that a supply of a freight transportation service in respect of the transportation of tangible personal property from a place in Canada to a place outside Canada is zero-rated where the value of the consideration for the supply is $5 or more. ... The "recipient" of a supply of property or a service, as defined in subsection 123(1) of the ETA, means where consideration for the supply is payable under an agreement for the supply, the person who is liable to pay that consideration. ...

When members pay their annual membership fee to the XXXXX they are paying consideration for the right to receive supplies provided to them throughout the year according to the mandate of the XXXXX[.] ... That is, pursuant to paragraph 189(a)(i) of the ETA: "... where an amount is paid by a person to an organization as (a) a membership due paid to a trade union as defined (i) in section 3 of the Canada Labour Code...... the organization shall be deemed to have made an exempt supply to the person and the amount shall be deemed to be consideration for the supply. ... " In other words, membership dues paid to a defined trade union are described in paragraph 189(a)(i) of the ETA as consideration for an exempt supply and therefore the trade union would not be required to collect tax on these dues. ...

All of the above noted duties are performed for a single consideration, a fee determined by Schedule "B" of the agreement. ... The consideration for these "financial services", if they were billed separately, would have to be more than 50% of the total of all amounts each of which would be the consideration for a service or a property if that service or property were supplied separately, as per subsection 139(d) of the ETA, in order for all the services to be deemed to be financial services. ...

Pursuant to subsection 148(1) of the Act, a person qualifies as a small supplier throughout any calendar quarter and the following month if the total consideration paid (in this case, consideration is money) for taxable supplies made inside or outside Canada by the person in the preceding 12 month period did not exceed $30,000. ... Pursuant to subsections 148(1) and 148(2) of the Act, a person ceases to qualify as a small supplier at any time in a calendar quarter when the total consideration for taxable supplies made inside or outside Canada of that person in that quarter or in the four preceding quarters exceeds $30,000. ...

It is our view that these amounts paid by the licence applicant to the City are consideration for services that are integral to the granting of the liquor licence. ... The fees paid by the applicant in this situation are consideration for exempt services supplied by the City in respect of the application for the liquor licence. ... The City would be entitled to claim a public service body rebate of 57.14% of the non-creditable tax charged on the consideration for these services pursuant to subsection 259(3) of the ETA. ...

The amount invoiced for the […][backflow testing service] and the [fee paid to the City] together form the consideration for the taxable supply that is subject to the GST/HST. ... Accordingly, the amount invoiced to the property owner for the [backflow testing service] is consideration for a taxable supply and subject to the GST/HST. Furthermore, the […][fee that is] invoiced to the property owner, as reimbursement for the fee required to be paid by [the Corporation] to […][the City] for submitting the backflow assembly test report, also forms part of the consideration for the taxable supply of [the Corporation’s] services, and is subject to the GST/HST. ...

A copy of an invoice from [Company B] dated [mm/dd/yyyy] was included for our consideration. ... EXPLANATION Under section 165 of the ETA, every recipient of a taxable supply made in Canada is required to pay the GST/HST on the value of the consideration paid or payable for the supply unless the supply is specifically exempt under Schedule V or zero-rated under Schedule VI. ... Therefore, where [Company A] acquires taxable property and services in Canada from a GST/HST registrant, [Company A] is required to pay the GST/HST charged by the supplier on the consideration payable for the taxable supply. ...