Search - consideration

The supply of rights under the Agreement are deemed not to be a supply and the consideration paid is deemed not to be consideration for that right in accordance with subsection 162(2). ... Where amounts received for the supply of a right to explore for or exploit natural resource are deemed not to be consideration for a supply, such amounts are not included in the calculation of the small supplier threshold. ... Subsection 141.01(7) states that where a provision deems consideration for a supply not to be consideration for the supply, a supply to be made for no consideration or a supply not to have been made by the person [for example, subsection 162(2)], that deeming does not apply for purposes of subsections 141.01(1) to 141.01(4). ...

You paid the HST in the amount of $[…] which was calculated on the consideration for the part which included a core charge of $[X]. 3. ... As such, the vendor is required to charge the applicable rate of GST/HST calculated on the total consideration payable for the part including the core charge. ... [The Company] is required to include the amount of HST charged on the total consideration including the core charge, in its net tax calculation. ...

The employee arrived at XXXXX where there is XXXXX of the store and surrendered the Voucher as full consideration for his XXXXX. 4. ... Since the Voucher is exchanged as full consideration for the XXXXX, GST/HST would be calculated on the value remaining that is nil. ... Then that amount is used in the second transaction as consideration for the supply of the replacement product received by the store from the XXXXX. ...

Under this section, where a recipient pays a reduced amount in respect of the amount of the consideration for a supply of tangible personal property or services within a specified time (all of which are shown on the invoice), for the purposes of determining the supplier's tax liability, the consideration originally charged on the invoice is deemed to be the amount of the consideration for determining the tax liability. ... Subsection 232(2) of the ETA applies where the supplier has charged or collected tax and subsequently reduces the consideration for any reason. ... In this respect, the discount is a price discount that reduces the original sales price of the goods or, in other words, a negotiated or agreed upon price for the goods rather than a subsequent reduction in the consideration or a deferred price adjustment. ...

The tax is calculated on the value of the consideration for this supply which is the total amount charged by XXXXX to the insurance companies. That is, the value of the consideration includes the recovery of XXXXX expenses incurred to make this supply and its "set-up fee". ... Thus the "recovery" or "reimbursement" of XXXXX cost to make a taxable supply of a medical report constitutes part of the consideration for that supply. ...

You were charged GST on the price that would have been charged for the goods despite there being no monetary consideration. ... When a retailer accepts loyalty program points as full or partial consideration for the supply of a property or service the value of the consideration for the supply is the amount by which the value of the consideration for the supply exceeds the discount or exchange value of the points. ...

Payments of this nature are not consideration for a supply and therefore not subject to GST/HST. Explanation Where an amount is identified as consideration for a taxable supply, it is subject to GST/HST under the general rules unless an exception applies, such as paragraph 273(1)(c). Where consideration for a supply is payable under a joint venture agreement, it remains consideration for a supply. ...

23 August 2002 GST/HST Ruling 37556- Re: [The Amounts Charged by For its Supplies of Medical Reports] Unedited CRA Tags ETA Sch V, Part II Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor} 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 37556August 23, 2002 Subject: GST/HST APPLICATION RULING Re: XXXXX Dear Sir: Thank you for your letter of XXXXX, requesting that we reconsider the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) application ruling of XXXXX, that the amounts charged by XXXXX for its supplies of medical reports are consideration for taxable supplies. ... Based on the information that was provided, this letter confirms our ruling that, for purposes of the Excise Tax Act, the amounts charged by XXXXX to individuals and their primary insurers are consideration paid to XXXXX for a taxable supply. ... XXXXX is required to collect the GST/HST on the consideration for this taxable supply. ...

No additional consideration is paid to the supplier for the supply. 10. ... Consequently, GST/HST is not payable on the consideration paid for the gift certificate. ... That is, where the redeeming transaction is for a taxable supply of property or service (other than a zero-rated supply), GST/HST is applicable on the total consideration payable for that supply when the gift certificate is provided as consideration for the supply to the vendor. ...

You would like to know if the annual land rental fee is consideration for a supply that is subject to GST. 2. You would like to know if the PLDF is consideration for a supply that is subject to GST. ... As a result the annual land rental fee and the PLDF are each part of the consideration payable for the lease of the XXXXX Lot. ...