Search - consideration

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. ...

Courses provided by the Company for which consideration became due or was paid on or before October 4, 2000, were taxable for GST purposes. 2. Courses provided by the Company for which all of the consideration became due after October 4, 2000, or was paid after that day without having become due, up to XXXXX, were exempt. ... There is a retroactive feature to the amendment in that it is applicable, not only to supplies for which consideration became due after October 4, 2000, or is paid after that day without having become due, but also to supplies for which consideration became due or was paid on or before that day "if no amount was charged or collected as or on account of tax under Part IX of the ETA in respect of the supply on or before that day. ...

The decision was upheld by the Federal Court of Canada (2015 FCA 118) but it did not discuss nor refer to the concept of “operator”. 3 “recipient” of a supply of property or a service means (a) where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration, (b) where paragraph (a) does not apply and consideration is payable for the supply, the person who is liable to pay that consideration, and (c) where no consideration is payable for the supply, (i) in the case of a supply of property by way of sale, the person to whom the property is delivered or made available, (ii) in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available, and (iii) in the case of a supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be read as a reference to the recipient of the supply; ...