Search - consideration

EXPLANATION […] Based on the information provided, and in particular under the terms of [Agreement A], you are making supplies of intangible personal property to [the Web Publisher] for consideration calculated based on the formula described in [Agreement A]. ... Therefore, we understand that the payment you receive […] is [not] consideration paid […][by Platform X] but by [the Web Publisher] for your taxable supplies of intangible personal property to [the Web Publisher]. ...

Subsection 141.01(2) provides that the extent to which a property or service is considered to be acquired for consumption or use in a person's commercial activities is generally based on the extent to which the property or service is acquired for the purpose of making taxable supplies for consideration. ... Accordingly, generally where a registered person has acquired property or services for the purpose of making taxable supplies for consideration, and has paid tax in so doing, the person may be eligible to claim ITCs in respect of all or a portion of the tax paid, provided all other conditions for claiming an ITC have been met. ...

Policy Statement P-077R2 also explains that the way in which the consideration for a transaction is set out does not in itself determine whether there are one or more supplies. 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. ...

RULING REQUESTED You would like to know whether you are required to pay the HST on the consideration charged to you by the surgeon for the additional upper vertical component of the Fleur de lis abdominoplasty and the mastopexy procedures. ... Therefore, the HST does not apply to the consideration charged to you by the surgeon for these supplies. ... EXPLANATION The general rule under the GST/HST legislation is that every recipient of a taxable supply made in Canada shall pay tax calculated at the applicable GST or HST rate on the value of the consideration charged for the supply, unless the supply is exempt from tax or a zero-rated supply (i.e., taxed at the rate of 0%). ...

As a general rule, the intentions of the supplier, and not those of a purchaser or a tenant, are taken into consideration in determining whether the real property held for purpose of supply is a residential complex. ... In summary, based on our analysis of these factors, it is our view that the proposal put forth for our consideration does not reflect a reasonable allocation between the physical portion of each Unit which constitutes a "residential complex" and that which does not. ... As such, consideration should be given to the relative value of the improvements made to the respective portions. ...

Head lease of the residential complex portion of the Facility prior to the amendments With respect to supplies for which consideration became due on or before February 26, 2008, or was paid on or before that date without having become due, section 6.1 of Part I of Schedule V to the ETA provided, in part, that the head lease of a residential complex may have been exempt for each lease interval ivFootnote 4. ... In such a case, the coming into force provisions for section 6.11 provide that the section applies only to those supplies for which consideration becomes due after February 26, 2008, without having been paid on or before that date, or is paid after that date without having become due. Supplies for which consideration becomes due, or was paid, on or before February 26, 2008, will not be exempt under section 6.11. vi 6. ...

Head lease of the residential complex portion of the Facility prior to the amendments With respect to supplies for which consideration became due on or before February 26, 2008, or was paid on or before that date without having become due, section 6.1 of Part I of Schedule V to the ETA provided, in part, that the head lease of a residential complex may have been exempt for each lease interval ivFootnote 4. ... In such a case, the coming into force provisions for section 6.11 provide that the section applies only to those supplies for which consideration becomes due after February 26, 2008, without having been paid on or before that date, or is paid after that date without having become due. Supplies for which consideration becomes due, or was paid, on or before February 26, 2008, will not be exempt under section 6.11. vi 6. ...

Head lease of the residential complex portion of the Facility after the amendments LESSEE's supplies of the residential complex portion of the Facility will be exempt under section 6.11 of Part I of Schedule V to the ETA for each lease interval in respect of which consideration becomes due after February 26, 2008, and was not paid on or before that date or is paid after that date without becoming due. ... In such a case, the coming into force provisions for section 6.11 provide that the section applies only to those supplies for which consideration becomes due after February 26, 2008, without having been paid on or before that date, or is paid after that date without having become due. Supplies for which consideration becomes due, or was paid, on or before February 26, 2008, will not be exempt under section 6.11. vi 6. ...

Head lease of the residential complex portion of the Facility prior to the amendments With respect to supplies for which consideration became due on or before February 26, 2008, or was paid on or before that date without having become due, section 6.1 of Part I of Schedule V to the ETA provided, in part, that the head lease of a residential complex may have been exempt for each lease interval ivFootnote 4. ... In such a case, the coming into force provisions for section 6.11 provide that the section applies only to those supplies for which consideration becomes due after February 26, 2008, without having been paid on or before that date, or is paid after that date without having become due. ... Supplies for which consideration becomes due, or was paid, on or before February 26, 2008, will not be exempt under section 6.11. vi 6. ...

Generally, transfer payments made by a government are not regarded as consideration for a supply unless there is a direct link between the payment and a supply received by that government or a specified third party (as stipulated by the government). It is our view that the operating subsidy provided by the Ministry to the Corporation under the Service Agreement is a grant and not consideration for a supply. ... The Ministry provides operating subsidies based on a funding formula that takes into consideration the care requirements of residents once the operator has signed a Service Agreement in respect of a facility. ...