Search - consideration

As such, the value of the consideration for the supply of the camp program is subject to the GST at a rate of 7% pursuant to subsection 165(1) of the ETA. 2. ... As such, the value of the consideration for these supplies is subject to the GST at a rate of 7% pursuant to subsection 165(1). 4. ...

Section 13 exempts supplies of meals to students enrolled at universities or public colleges where the meal is provided under a plan that is for a period of not less than one month, is purchased for a single consideration, provides for not less than 10 meals weekly throughout the month, and the meals are served at university or college restaurants or cafeterias. ... Rather, it is additional consideration for the same supply of a meal plan and such modification still meets all conditions for exempting the meal plan as set out in section 13. ...

Since the Academy is registered as a vocational school with the Ontario Ministry of Education and Training, the supply of the courses is considered to be exempt and GST/HST is not applicable to that portion of the tuition that represents consideration for the supply of the courses. With respect to that portion of the tuition that represents consideration for the books and professional kits, it is the Department's view that in most cases such items provided with an educational program are integral elements of a single supply of a service of instructing individuals and as such, hold the same tax status as the course itself. ...

Interpretation Given Based on the information provided and in consideration of the place-of-supply rules provided for under the Act, the professional services performed by the XXXXX wholly outside Canada, are deemed, pursuant to paragraph 142(2)(g), to be made outside Canada and, therefore, not subject to tax under Division II of the Act. ... Consequently, when the XXXXX invoices XXXXX for consideration in respect of the XXXXX services, tax would apply at 7% or 15%, as described above. ...

Ruling Given We rule that XXXXX is making a taxable supply of a service to XXXXX for consideration in a participating province. ... These payments are therefore consideration for a taxable supply of those services. ...

The supply of the right to deposit refuse at the XXXXX Disposal Grounds is a supply made by XXXXX for the consideration of $28.00 per tonne. ... XXXXX is supplying a taxable service to XXXXX of managing the XXXXX Disposal Grounds for consideration equal to the amount it retains under the Agreement. ...

The following documents were submitted for our consideration: a copy of the XXXXX's incorporation documents, a list of the current board of directors and officers, a copy of the mission statement (as well as the program mission statement), and the audited financial statements for the year ending March 31, 1999. ... We have enclosed for your consideration, a copy of Technical Interpretation Bulletin B-076, entitled " Proposed Rebate for Printed Books, Audio Recording of Printed Books, and Printed Versions Of Religious Scriptures Under the GST/HST. ...

Supplies provided in respect of applications referred to in XXXXX are taxable and consideration paid in respect of these supplies are subject to the GST/HST. 4. ... Explanation In accordance with section 165 of the ETA, every recipient of a taxable supply made in Canada is required to pay tax on the value of the consideration for that supply except where the supply is zero-rated (i.e. tax rate is 0%). ...

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% on the value of the consideration for the supply pursuant to subsections 165(1) and (2) of the ETA. ... The fact that the "XXXXX" bar is being sold zero-rated is not a consideration in determining the tax status of the "XXXXX Bar". ...

Is the XXXXX making a supply of memberships for no consideration? It is also unclear from the information submitted what the nature of the funds transferred from the XXXXX is for. We have not been provided any documentation to demonstrate a clear link that the funds paid by the XXXXX are consideration for a supply of a membership by the XXXXX. ...