Search - consideration

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. ...

The Lessor is not required to charge and collect the GST/HST on the consideration charged as Additional Rent in respect of Realty Taxes where the Additional Rent becomes payable during lease intervals that fall within the Exempt Supply Period. ... Where these amounts form part of the total consideration for the supply of real property, they will take on the same tax status as the rent. ... Therefore, the Additional Rent relating to Realty Taxes is additional consideration for the supply of real property made under the Agreement. ...

RULING GIVEN Based on the facts set out above, we rule that the supply of enforcement services made by the Authority to the Municipality under the terms of the Agreement is a taxable supply and the consideration for the supply is subject to GST/HST. ... Taxable supplies are supplies made in the course of a commercial activity and may be taxable at the rate of 0% (zero-rated supplies), 5%, 13%, or 15% on the value of the consideration for the supply depending on the province in which the supply is made. ... The disclosure requirements set out in the ETA require, in part, that a registrant making a taxable supply (other than a zero-rated supply) must clearly indicate to the recipient in the invoice, receipt or agreement in writing, the consideration paid or payable in respect of the supply and the applicable amount of tax, or that the amount of tax payable by the recipient for the supply is included in the consideration payable for the supply. ...

Party C •   Party C wishes to offer XXXXX to the Association members, staff, Party F and their spouses (collectively referred to as the Members). •   In the agreement entered into with Party C, the Association agrees to •   Encourage the participation of its Members in the XXXXX; •   Provide to Party C, at their request, access to updated lists of the XXXXX of the Association, including their name, address and telephone numbers for solicitation and promotional purpose; •   Authorize Party C to use the names, trademarks, crests and logos of the Association on all related XXXXX documentation; •   Offer exclusively to Party C any XXXXX advertisement in the Association's official publications; and •   Not sponsor any other XXXXX during the term of the agreement. •   In the agreement Party C agrees to •   Ensure that the XXXXX will be administered in accordance with the present agreement; •   Accept all reasonable requests for XXXXX under the XXXXX; •   Give the Association the information contained in XXXXX, that being statistical information on the number of: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. •   Promote the XXXXX using various promotional methods; •   Assume all costs associated with the XXXXX- from package design, promotional material, mailing, postage, insurance policies, etc.; and •   Indemnify and save the Association harmless. •   In consideration for the exclusive right given to Party C to promote the XXXXX and subject to access of updated lists of the XXXXX of the Association, Party C will provide the Association with the following financial consideration during the term of this agreement. This financial consideration is for visibility given to Party C at different events held throughout the year by the Association such as, annual conferences and board of directors meetings: •   Pay the Association an annual sum of $XXXXX; •   Increase the annual amount payable by $XXXXX for each XXXXX; and •   Increase the annual amount payable by $XXXXX for each XXXXX. •   The agreement took effect XXXXX and will continue for a period of XXXXX and is to be renegotiated for renewal at the end of the XXXXX period. ... Where it may reasonably be regarded that the consideration for the supply is primarily for a service of advertising by means of radio or television or in a newspaper, magazine or other publication published periodically or for a prescribed service, it will not be captured by the provision in section 135 of the ETA. ...

All possible benefits accruing to members must be taken into consideration in determining the tax status of a membership. ... Under paragraph 17(d) of Part VI of Schedule V, the right to receive or acquire property or services supplied to the member for consideration that is not part of the consideration for the membership and that is equal to the "fair market value" of the property or services at the time the supply is made, is also an allowable benefit. ... Where the non-profit organization does not supply any property or services to non-members, then the discount is the difference in the consideration payable by the members for property or services and the fair market value of the property or services. ...

Provincial Institutes pay an annual fee to the Corporation as consideration for their membership in the Corporation, as well as for the Corporation membership of the individual XXXXX. 9. ... The amount invoiced to Provincial Institutes by the Corporation is consideration for their membership in the Corporation, as well as for Corporation membership of individual counsellors. ... A supply of tangible personal property would be exempt if the non-profit organization does not charge GST/HST and the consideration does not exceed the direct cost of the supply, including GST/HST. ...

An opting Member pays no additional consideration to the Landlord upon acquiring an Interest. ... The Property Tax amount is not consideration for a supply made by the Landlord and is therefore not subject to the GST. ... The Landlord is not making a supply for consideration when the Landlord pays an amount on behalf of an Owner and is subsequently reimbursed by the Owner. ...

Consideration for the Property was therefore set at XXXXX, the estimated market value of the Residence Parcel. ... Legal title to the Building Lots were transferred to B XXXXX for nil consideration. 12. ... Tax was therefore payable at 7% of the value of consideration for the supply of the Building Lots. ...