Search - consideration

Note that under paragraph 167(1)(a) the supplier is deemed to have made a separate supply of each property supplied under the agreement for that part of the consideration that can reasonably be attributed to each property. This ruling does not address whether the consideration for the lease would be considered reasonable. ...

[The Municipality] does not charge GST/HST on the [fee] as it considers the fee to be consideration for an exempt supply. ... RULING GIVEN Based on the facts set out above, we rule that the [fee] charged by [the Municipality] is consideration for an exempt supply pursuant to paragraph 20(c) of Part VI of Schedule V, and is not subject to GST/HST. ...

RULING GIVEN Based on the facts set out above, we rule that the Animal Licence fee and the Business Licence fee are each consideration for the supply of a licence by the Village, which is exempt under paragraph 20(c) of Part VI of Schedule V to ETA. ... EXPLANATION Generally, every recipient of a taxable supply (other than a zero-rated supply) made in Canada is required to pay the GST on the value of consideration for the supply pursuant to subsection 165(1) of the ETA. ...

Explanation Under section 135 of the ETA, where a public sector body (which includes a non-profit organization) makes (a) a supply of a service, or (b) a supply by way of licence of the use of a copyright, trade-mark, trade-name or other similar property of the body, to a person who is the sponsor of an activity of the body for use by the person exclusively in publicizing the person's business, the supply by the body of the service or the use of the property shall be deemed not to be a supply, except 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. ... A payment made in exchange for the listing of a business's name or logo on a web page may be consideration for a supply of advertising rather than a "sponsorship" where it is a commercial transaction at fair market value. ...

We further rule that a Fee received by the Dealer from * Lender 1 for the assignment of rights under the Lender 1 Contract, * Lender 3 for the assignment of rights under the Lender 3 Contract, or * Lender 4 for the assignment of rights under the Lender 4 Contract forms part of the consideration received for the assignment of the specific Contract, and therefore would not be subject to GST/HST as the assignment is an exempt supply. ... The Fee received by the Dealer from Lenders 1, 3 and 4, under the Contracts described in Appendix B forms part of the consideration received for the exempt supply, that is the assignment of the Contract and is, therefore, not subject to GST/HST. ... A fee received by the Dealer from a lender for the assignment of a conditional sales contract, installment sales contract, credit agreement, or finance contract with installments forms part of the consideration received for the assignment of the contract, and therefore would not be subject to the GST/HST as the assignment of the contract is an exempt supply. ...

RULING GIVEN Based on the facts set out above, we rule that the amounts invoiced to [Municipality C] are consideration for a taxable supply and are subject to GST/HST. ... EXPLANATION Generally, section 165 provides that every recipient of a taxable supply made in Canada (other than a zero-rated supply) shall pay to Her Majesty in right of Canada tax in respect of the supply calculated on the value of the consideration for the supply. ... Therefore, the salaries and related costs recovered by [Municipality A] from [Municipality C] are consideration for a taxable supply and are subject to GST/HST. ...

Section 9 of Part II of Schedule V Section 9 of Part II of Schedule V exempts a supply (other than a zero-rated supply) of any property or service but only if, and to the extent that, the consideration for the supply is payable or reimbursed by the government of a province under a plan established under an Act of the legislature of the province to provide for health care services for all insured persons of the province. ... It is a question of fact as to whether the consideration (or a portion of the consideration) for the supply of athletic therapy rendered by a certified Athletic Therapist or a supply of manual osteopathic services is paid or reimbursed by the government of a province under a plan described in section 9 of Part II of Schedule V to the ETA. ...

RULING GIVEN Based on the facts set out above, we rule that [Corp A] is not subject to the RITC requirement in respect of the provincial part of the HST paid or payable on the consideration payable to Dealerships for repairs services, which includes the Dealerships’ charges for loaner vehicles, provided under the basic warranty coverage or Service Contracts whether a loaner vehicle is provided to a customer from a car rental company or a Dealership’s fleet. ... The charge in respect of a loaner vehicle under either the basic warranty coverage or Service Contract is part of the consideration for the supply of the repair service. [Corp A] is required to pay GST/HST on the total consideration payable to the Dealerships for the repair services and [Corp A] may claim input tax credits (ITCs) in respect of this GST/HST to the extent that the repair services are acquired, consumed or used in the course of its commercial activities and the conditions for claiming the ITCs are met. ...

RULING GIVEN Based on the facts set out above, we rule that the total amount invoiced by [the Municipality] is consideration for the taxable supply of architectural review services, and is subject to the GST/HST. EXPLANATION Generally, every recipient of a taxable supply (other than a zero-rated supply) is required to pay GST/HST on the value of the consideration for the supply. ... Further, all costs invoiced to the Owner form part of the consideration for the supply of the architectural review services that is subject to the GST/HST. ...

Explanation To be a gift certificate, the gift card must entitle the bearer to a particular supply of goods or services or a reduction of the total amount of money payable (i.e. consideration plus applicable taxes including GST/HST) for any supply of goods or services supplied by the issuing vendor [...]. Furthermore, a gift card must have all the characteristics of a gift certificate as described in GST/HST Policy Statement P-202, Gift Certificates, to be considered a gift certificate for purposes section 181.2 of the ETA; in other words, for a gift card to be considered a gift certificate, the gift card: a) must have a specified value or be for a particular supply of property or services; b) be redeemable for the purchase of property or services; c) consideration must have been given; and d) have no intrinsic value. ... When that card is redeemed, it is treated like cash and the redeeming party, if a registrant, is required to charge and collect the GST/HST on the value of the consideration where the supply is a taxable supply (other than a zero-rated supply). ...