Search - consideration

Ruling Given Based on the facts set out above, we rule that the amount charged for the rental of the land, including the additional amount charged to you for your share of the municipal taxes assessed in respect of your unit located at site #[...] at the Resort, is consideration for a supply of land that is exempt of the GST/HST under subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... Whether a particular unit has the same permanent residential characteristics as a house such that it is considered to be a "residential unit", is affixed to the land, and is used as a place of residence for individuals is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

In other circumstances, other factors may need to be taken into consideration. ... In determining the extent to which the Trust uses the administrative offices in the course of commercial activities and making taxable supplies for consideration, it will be necessary to consider all the activities of the Trust. If the Trust is involved in making taxable supplies for consideration and exempt supplies, it will generally be necessary to allocate the administrative offices for use in one activity or another. ...

Ruling Given Based on the facts set out above, we rule that the amount charged for the rental of the land, including the additional amount charged to you by the [Resort] for your share of the municipal taxes assessed in respect of your unit is consideration for a supply of land that is exempt of the GST/HST under subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... Whether a particular unit has the same permanent residential characteristics as a house such that it is considered to be a "residential unit", is affixed to the land, and is used as a place of residence for individuals is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

Ruling Given Based on the facts set out above, we rule that the total amount charged for the rental of the land, including the additional amount charged to you by [the Trailer Park] for your share of the municipal taxes assessed in respect of your unit located on Lot [...] in the [Trailer Park] is consideration for a supply of the land that is exempt of the GST/HST under subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... Whether a particular unit has the same permanent residential characteristics as a house such that it is considered to be a "residential unit", is affixed to the land, and is used as a place of residence for individuals is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

Ruling Given Based on the facts set out above, we rule that the total amount charged for the rental of the land, including the additional amount charged to you by [the Company] for your share of the municipal taxes assessed in respect of your unit located on Lot [...] in the Park is consideration for a supply of the land that is exempt of the GST/HST under subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... Whether a particular unit has the same permanent residential characteristics as a house such that it is considered to be a "residential unit", is affixed to the land, and is used as a place of residence for individuals is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

Ruling Given Based on the facts set out above, we rule that the total amount charged for the rental of the land, including the additional amount charged to you by [the Company] for your share of the municipal taxes assessed in respect of your unit located on Lot [...] in the Park is consideration for a supply of the land that is exempt of the GST/HST under subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... Whether a particular unit has the same permanent residential characteristics as a house such that it is considered to be a "residential unit", is affixed to the land, and is used as a place of residence for individuals is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

Ruling Given Based on the facts set out above, we rule that the total amount charged for the rental of the land, including the additional amount charged to you by the Corporation for your share of the municipal taxes assessed in respect of your unit located on Lot #[...] in the Park, is consideration for a supply of the land that is exempt of the GST/HST under subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... Whether a particular unit has the same permanent residential characteristics as a house such that it is considered to be a "residential unit", is affixed to the land, and is used as a place of residence for individuals is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

Ruling Given Based on the facts set out above, we rule that the total amount charged for the rental of the land, including the additional amount charged to you by the Corporation for your share of the municipal taxes assessed in respect of your unit located on Lot #[...] in the Park, is consideration for a supply of the land that is exempt of the GST/HST under subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... Whether a particular unit has the same permanent residential characteristics as a house such that it is considered to be a "residential unit", is affixed to the land, and is used as a place of residence for individuals is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

Ruling Given Based on the facts set out above, we rule that the total amount charged for the rental of the land, including the additional amount charged to you by the Corporation for your share of the municipal taxes assessed in respect of your unit located on Lot [#] [...] in the Park, is consideration for a supply of the land that is exempt of the GST/HST under subparagraph 7(a)(i) of Part I of Schedule V to the ETA. ... Whether a particular unit has the same permanent residential characteristics as a house such that it is considered to be a "residential unit", is affixed to the land, and is used as a place of residence for individuals is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

Ruling Given Based on the facts set out above, we rule that the amount charged for the rental of the land, including the additional amount charged to you by the Resort for your share of the municipal taxes assessed in respect of your unit located on site #[...] at the Resort, is consideration for a supply of land that is exempt of the GST/HST under subparagraph 7(a)(i) of Part I of Schedule V to the ETA, as of the lease interval beginning [mm/dd/yyyy]. ... Whether a particular unit has the same permanent residential characteristics as a house such that it is considered to be a "residential unit", is affixed to the land, and is used as a place of residence for individuals is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...