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. ...

XXXXX entered into an agreement to assign its leasehold interest in the Lot to XXXXX for consideration equal to $XXXXX. ...

As a result, the essential consideration is the nature of the physical connection and mode of attachment to the residential complex. ...

Ruling Given Based on the facts set out above, we rule that the purchase of Cabin XXXXX by XXXXX from XXXXX is subject to GST at the rate of 7% on the value of the consideration for the supply. ...

We have given consideration to your comments that the fact that some universities have a policy to lease some or all of their student residence units on an academic year basis, as opposed to a 12-month period, should not prejudice the builders of these residences from obtaining the rebates payable under section 256.2. ...

However, your concerns will be forwarded to the Department of Finance for their consideration. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...