Search - consideration

The consideration for your services is not covered under the Medical Services Plan of British Columbia. ... 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. ...

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 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. Where the requirements of section 9 of Part II of Schedule V are met, the supply of manual osteopathic services would be exempt to the extent that the consideration for the supply is payable or reimbursed by a provincial health care plan. ...

The entry fee is consideration for a right to participate in the competition (as described in the Facts). ... EXPLANATION Ruling #1: The entry fee is consideration for the right to compete or participate in the competition that the Corporation intends to stage. In this case, the entry fee is consideration for a supply of intangible personal property (IPP). ...

* What did the supplier provide for the consideration received? * Is the recipient made aware of the elements (in detail) that are part of the package? ... For example, 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. ...

That section exempts a supply of a meal to a student enrolled at a university or public college where the meal is provided under a plan that is for a period of not less than one month and under which the student purchases from the supplier for a single consideration only the right to receive at a restaurant or cafeteria at the university or college not less than 10 meals weekly throughout the period. ... However, subsection 148(2) provides that a person ceases to be a small supplier at any time in a calendar quarter if the total value of the consideration that becomes due, or is paid without becoming due, in that quarter for world-wide taxable supplies (other than supplies of financial services, sales of capital property, and goodwill attributable to the sale of a business) made by the person, or an associate of the person at the beginning of the calendar quarter, exceeds $30,000 or, if the person is a public service body, $50,000. The person ceases to be a small supplier immediately before the consideration becomes due or is paid for the particular taxable supply that puts the person over the $30,000 or $50,000 small supplier threshold. ...

A “recipient” of a supply of property or a service is generally defined in subsection 123(1) to be the person liable to pay the consideration for the supply (where consideration is payable). ... The premiums (referred to in the Policy as Contributions) are consideration payable for the Insurer’s supply of insurance to the Employer, and the Employer is liable to pay the premiums to the Insurer under the Policies. ... There is no indication in the Policy that the Insurer is supplying any services to the Employer for which the investment management fees would constitute consideration, nor has the Insurer invoiced the Employer in respect of such services. […] the Policy […][sets out] the services being supplied by the Insurer to the Employer under the Policy. ...

The new rates will take into consideration the operating costs of the expanded Treatment Plant during these [#] years. ... 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. ... The Municipality’s charges of 70% of the Cost of Expansion is consideration for the supply of wastewater treatment services which is a municipal service. ...

The policy is based on careful consideration of the Tax Court of Canada and Federal Court of Appeal decisions in Riverfront, the exemptions in the ETA that apply to supplies made by medical practitioners and practitioners, as well as the information provided by stakeholders on the issue. ...

Explanation In accordance with subsection 165(1) of the ETA 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 rate of 7% on the value of the consideration for the supply. ...

If your office has additional information which would support the position taken in your draft response, we would be pleased to give this matter further consideration. ...