Search - consideration

Consequently, GST/HST is not payable on the consideration paid for the gift certificate. ... That is, where the gift certificate is redeemed for a taxable supply of property or service (other than a zero-rated supply), GST/HST is applicable on the total consideration payable to the Supplier XXXXX. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% or HST rate of 15%, as applicable, on the value of the consideration for the supply. ... Although we consider placement of a product in store aisles as a relevant consideration, it alone is not considered a determinative factor. ...

Interpretation Given Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% or the HST rate of 15%, as applicable, on the value of the consideration for the supply. ... Most penalties are graduated and will take the compliance history of the client into consideration. ...

The consideration paid for the purchase of the mortgages by the mutual fund is determined by a "Mortgage Valuation Formula" contained in the Agreement. 4. ... The Bank continues to administer the mortgages in consideration for a fee in an amount that is agreed upon between the Bank and the Mortgage Fund. 6. ...

These contributions may be based on an estimate of the consideration that will be payable for the funeral services and the eventual HST that will apply. In this circumstance, the HST will become payable to the funeral home when consideration for the funeral services provided under this new arrangement becomes due, at the rate of tax in effect at that time. ...

The payment the trust makes to XXXXX in respect of the employees would be the consideration payable for the supply and would be subject to GST/HST. ... If it is ruled that the trust is the employer then we agree with your view that XXXXX will be considered to be paying salaries on behalf of the trust and the reimbursement paid by the trust to XXXXX will not be consideration for a supply made by XXXXX to the trust, and will not be subject to GST/HST. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ... As well, although we consider product placement as a relevant consideration, it alone is not considered a determinative factor. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 7% on the value of the consideration for the supply, or 15% in a participating province, unless the supply is zero-rated, pursuant to section 165 of the ETA. ... As well, although we consider product placement as a relevant consideration, it alone is not considered a determinative factor. ...

F is required to pay GST/HST calculated on the value of the consideration for the supply of the interest in the residential condominium unit made by Mr. ... Based on the above information, the assignment fee of $XXXXX is included in the value of the consideration for this supply. ...

8 January 2007 GST/HST Ruling 81231- Application of the GST/HST to XXXXX Unedited CRA Tags ETA 123(1) consideration; ETA 123(1) recipient; ETA 123(1) supplier; ETA 123(1) supply; ETA 165(1); ETA 169(1); Input Tax Credit Information (GST/HST) Regulations (SOR/91/45) 3 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Within the MLA, XXXXX- Commission- provides that in consideration of XXXXX marketing of the property, the XXXXX agrees to pay XXXXX, as the listing broker, a commission of XXXXX% on the sale or lease of the property. 5. ...