Search - consideration

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. ...

The rebate amount is not a reduction in the consideration charged by the supplier for the supply of electricity. The supplier retains the full amount of the consideration charged in respect of the supply. ...

RULING GIVEN Based on the facts set out above, we rule that the [fee] charged by the County for [charging sessions] is consideration for a taxable supply and subject to the HST. EXPLANATION Generally, every recipient of a taxable supply (other than a zero-rated supply) made in Ontario is required to pay HST at the rate of 13% on the value of the consideration for the supply pursuant to subsections 165(1) and 165(2). ...

A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...