Search - consideration

Also note that it is the Department's view that the contributions made to XXXXX are consideration for the supply of internet services, i.e., in return for their contributions, the members and the XXXXX receive supplies of uninterrupted, unlimited access to the internet, a web page, and 10 E-mail accounts. ... "Direct cost" is defined in subsection 123(1) and includes the consideration paid by the supplier XXXXX XXXXX to acquire the service, the GST/HST payable by the supplier, and any non-recoverable tax, duty, or fee, such as provincial sales tax. ... However, the reimbursements paid by the members to XXXXX would be treated as consideration for the supply of the internet services. ...

Terms * The Landlord will lease the Unit to the Tenant in consideration of the Rent to be paid. ... Where consideration is payable under an agreement for a supply, the “recipient” of the supply is the person who is liable under the agreement to pay that consideration. ...

GST/HST treatment of the sale of BC-LCFS debits Pursuant to section 165, every recipient of a taxable supply made in Canada is required to pay GST/HST on the value of the consideration(Footnote 7) for the supply, unless an exemption from GST/HST is available. ... GST or HST would be calculated on the consideration paid for the taxable supply, depending on the province in which the supply is made (as HST rates may differ from province to province). ... This requirement is not addressed in this interpretation. 4 Pursuant to subsection 7(1) of the GRR Act, for each compliance period, a Part 3 fuel supplier must submit to the director a report, in accordance with the regulations, respecting, in part, (a) compliance with the requirements under section 6(1) of the GGR Act. 5 Sections 11.02, 11.04, 11.06 and 11.06 of the Regulation. 6 Subsection 8.01(4) of the GGR Act sets out what must be included in the terms and conditions of a Part 3 agreement. 7 The value of consideration is determined under 153(1) of the ETA. 8 Where the supplier is a public sector body, as defined in subsection 123(1) (which is defined to include the Canadian federal government, the government of a Canadian province or territory, a charity and a non-profit organization), the supply of carbon debits may be exempt under Schedule V in very specific circumstances. ...