Search - consideration

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

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

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 and subject to the GST/HST at the rate of 0%) or exempt (listed in Schedule V and not subject to the GST/HST). ...

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

The consideration for the supply of a membership depends on the type, and the membership is valid […][for one year]. 8. […][Description of memberships and costs] 9. ...

. • The Agreement defines XXXXX to mean, XXXXX; • XXXXX will acquire Offsets from the Seller for consideration that isXXXXX; and • XXXXX is engaged in commercial activities and is registered for the GST/HST. ...

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. ...

Although we consider placement of a product in store aisles as a relevant consideration, it alone is not considered a determinative factor. ...

As indicated in the policy statement, the determination is a question of fact requiring consideration of all relevant facts. ...