Search - consideration

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; ...

The fee is consideration for the supply of a membership in [the Provincial association]. ... All possible benefits accruing to members must be taken into consideration in determining the tax status of a membership. ... As such, the part of the [fee] related to the [the Federal association] fees form part of the consideration for the [the Provincial association]’s supply of a membership. ...

The Company purchased the Property and the XXXXX from XXXXX (the "Vendor") on XXXXX, for a total consideration of XXXXX. 7. ... For a taxable supply of real property made by way of lease the GST becomes payable on the earlier of the day the consideration for the supply is paid and the day that it becomes due under subsection 168(1). Where the lease is under an agreement in writing, subsection 152(2) provides that the consideration, or any part of it, is deemed to become due on the day the recipient is required to pay the consideration or part of it to the supplier under the agreement. ...

Statement of Work was submitted for our consideration), details and terms specific to that engagement are set out in the SOW. ... The WO that was submitted with [Agreement 2] for our consideration contains an address of [Client 2] in [...] ... (copy submitted for consideration) with its address to the contractors for their records. ...

A single consideration does not automatically mean that there is one supply. Equally, separately identified consideration for certain elements do not necessarily mean that there are two or more supplies. ... This could point to a supply made by the Corporation to the reading physicians for a consideration that corresponds to the amount of technical fees. ...

The preamble to the Agreement states that "in consideration of the Licence fees... ... Explanation The supply of natural resource property rights listed below is deemed under subsection 162(1) of the Excise Tax Act not to be a supply, and any consideration paid or due, or any fee or royalty charged or reserved, is deemed not to be consideration. As such, GST does not apply to the consideration charged for the supply of these rights. ...

The payment is not consideration for a supply made by the City to XXXXX[.] ... As stated above (statement of facts- item #18) the City has not filed the section 211 election but has charged GST on the consideration for the supply of real property by way of lease. ... The payments to be made in respect of the XXXXX are consideration in respect of a taxable supply of operational and management services in respect of the XXXXX GST at the rate of 7% will apply to the consideration paid by the City to XXXXX once the XXXXX becomes operational. ...

The effect of a GST44 election means no tax is payable in respect of any of the property under the agreement, the supplier is deemed to have made a separate supply of each property for consideration equal to that part of the consideration for the supply of the business or part thereof that can be reasonably attributed to that property, where property that was capital property of the supplier and that is being acquired by the recipient for use as capital property of the recipient, the recipient shall be deemed to have so acquired the property for use exclusively in the course of commercial activities of the recipient, and Where tax would not have been payable by the recipient in respect of a supply made under the agreement of property that was capital property of the supplier and that is being acquired by the recipient for use as capital property of the recipient, the recipient shall be deemed to have so acquired the property for use exclusively in activities of the recipient that are not commercial activities. ...