Search - consideration

The supply of personnel services by XXXXX to XXXXX  pursuant to the XXXXX  which commenced by the issuing of purchase orders by XXXXX XXXXX for work performed by temporary personnel entirely in XXXXX is subject to GST at the rate of zero percent on the value of the consideration for this supply by virtue of section 7 of Part V of Schedule VI to the ETA. ...

It reads (emphasis added): Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the rate of 7% on the value of the consideration for the supply. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% or the HST rate of 15% (where applicable) on the value of the consideration for the supply pursuant to subsections 165(1) and (2) of the ETA. ...

Explanation Paragraph 189(a) of the ETA provides that where an amount is paid by a person to "an association of public servants the primary purpose of which is to promote the improvement of the members' condition of employment or work," the amount is consideration in respect of an exempt supply. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% or the HST rate of 15% (where applicable) on the value of the consideration for the supply pursuant to subsections 165(1) and (2) of the ETA. ...

Explanation Generally, all supplies of real property made in Canada will be subject to GST/HST at the rate of 7% (or 15% when made in an HST-participating province) calculated on the value of consideration for the supply. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada, tax in respect of the supply calculated at the GST rate of 7% or the HST of 15% where applicable, on the value of the consideration for the supply pursuant to subsections 165(1) and (2) of the Excise Tax Act (ETA). ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% (or HST rate of 15%, as applicable) on the value of the consideration for the supply. ...

XXXXX In consideration for the services provided, the Corporation is entitled to a monthly fee calculated in accordance with XXXXX the agreement. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% or the HST rate of 15%, as applicable, on the value of the consideration for the supply. ...