Search - consideration

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, 13% in Ontario, New Brunswick, and Newfoundland and Labrador and 12% in British Columbia) unless the supply is zero-rated. ...

An owner's manual is a publication that relates to the operation and maintenance of a given product, and is normally supplied with a new product for no extra consideration. ...

With respect to the provision of course manuals by [the Franchisor] to its Franchisees, the course manuals are provided for no consideration and form part of the single supply of the right to operate the franchise. ...

However, it is our position that because the Amendment changes the real property being supplied by the Vendor and the amount of consideration payable therefore, the grandparenting rules (discussed below) for purchase and sale agreements entered into on or before June 18, 2009, do not apply. ...

Where [the Company] uses its own gas as fuel gas, it charges an additional amount, which is consideration for a taxable supply. ...

Subsection 232(2) relates to a reduction of the consideration which would be the case were it not a rebate. ...

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 (HST applies at the rate of 15% in Nova Scotia, 13% in New Brunswick, Newfoundland and Labrador, and Ontario, and 12% in British Columbia) unless the supply is zero-rated. ...

Pursuant to subsection 41(1) of the New Harmonized Value-added Tax System Regulations, no tax is payable under subsection 165(2) in respect of any consideration for a taxable supply by way of sale of tangible personal property made in a specified province (defined to include Ontario) to a person to the extent that (a) the property was delivered to the person before July 1, 2010; or (b) ownership of the property was transferred to the person before July 1, 2010. ...

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 is required to pay GST/HST on the value of the consideration for the supply unless the supply is zero-rated (subject to the GST/HST at the rate of 0%.). ...