Search - consideration

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, unless the supply is zero-rated (listed in Schedule VI to the ETA and subject to the GST/HST at the rate of 0%). ...

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. ...

All possible benefits accruing to members must be taken into consideration in determining the tax status of a membership. ...

As no other exempting or relieving provision applies, the consideration for the supply of psychotherapy services rendered to an individual by a psychotherapist registered with the CRPO is subject to GST/HST at the applicable rate. ...

EXPLANATION The supply made by the Charity described in the fact situation is a supply of a right to participate in a […] tournament and the registration fee is the consideration for that supply. ...

EXPLANATION Generally, 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 15% in Nova Scotia, 14% in Prince Edward Island, 13% in Ontario, New Brunswick, Newfoundland and Labrador), unless the supply is zero-rated. ...

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 15% in Nova Scotia, 14% in Prince Edward Island, 13% in Ontario, New Brunswick, Newfoundland and Labrador), unless the supply is zero-rated. ...

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 15% in Nova Scotia, 14% in Prince Edward Island, 13% in Ontario, New Brunswick, Newfoundland and Labrador), unless the supply is zero-rated. ...

However, paragraph 1(d) should not be read and interpreted to mean that the fruit content of the Product should be evaluated without consideration to the amount of water present in the Product. ...

EXPLANATION Generally, 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 (15% in Nova Scotia, 14% in Prince Edward Island, 13% in Ontario, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...