Search - consideration

Explanation Every recipient of a taxable supply made in Canada is required to pay GST/HST at the rate of 5%, 12%, 13% or 15% (depending on the place of supply) on the value of the consideration for a supply unless it is an exempt supply. ... Homemaker service Section 13 of Part II of Schedule V exempts a supply of "homemaker services" where the services are rendered to an individual in the individual's place of residence, whether the recipient (Footnote 1) of the supply is the individual or any other person, and one of the following conditions apply: 1 Subsection 123(1) defines a "recipient" of a supply to mean the person who is liable to pay the consideration for the supply, where consideration for the supply is payable under an agreement for the supply. ... However, if the personal hygiene activities and assistance with activities of daily living were incidental to, or formed part of, a supply of a homemaker service and were provided together for a single consideration, it is CRA's view that the personal hygiene activities would be considered a homemaker service. ...

INTERPRETATION GIVEN Tips/Gratuities Subsection 123(1) “consideration”, 153(1) and 165(1) require that the GST/HST be applied to gratuities when they are included as part of the total invoice to be paid. ... Under the Act a payment will constitute consideration if it has been made pursuant to a legal obligation and is linked closely enough to a supply that it may be regarded as having been made for that supply. ... The Platform service fee paid by [delivery drivers] is consideration for a taxable supply of a service. ...

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. ... Therefore, consideration needs to be given to the degree to which the provision of an artificial tooth and the provision of a dental service are interconnected. ...

EXPLANATION Generally, in accordance with section 165, every recipient of a taxable supply made in Canada is required to pay GST/HST on the value of the consideration for the supply. ...

EXPLANATION Generally, in accordance with section 165, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% on the value of the consideration for the supply (or at the rate of 13% in Ontario; 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island) unless the supply is zero-rated. ...

. * the tutoring program provides a series of levels of attainment which every student must complete without consideration of the student’s specific needs in respect of a school authority’s course or curriculum. ...

Generally, in accordance with section 165, every recipient of a taxable supply made in Canada is required to pay GST/HST on the value of the consideration for the supply, unless the supply is zero-rated (listed in Schedule VI to the ETA and subject to the GST/HST at the rate of 0%). ...