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

EXPLANATION Generally, in accordance with section 165 of the ETA, 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%) or exempt (listed in Schedule V to the ETA and not subject to the GST/HST). ...

For […] GST/HST registrants (a GST/HST registrant is a person who is registered for the GST/HST or who is required to be registered), GST/HST applies to the value of the consideration for such supplies made in Canada. […] […]. ...

In general, a person is a “small supplier” during any particular calendar quarter and the following month if the total value of the consideration for world-wide taxable supplies including zero-rated supplies (other than supplies of financial services, sales of capital property, and goodwill attributable to the sale of a business) made by the person, or an associate of the person at the beginning of the particular calendar quarter, that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000. ...

Under [the property] Agreement, the Corporation is the sole Party liable to pay the consideration and the taxes associated with the procurement of [the property] from [the property] provider. […]. ...

EXPLANATION The general rule in section 165 is that every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% GST, 13%, 14%, or 15% HST, depending on the place of supply, on the value of the consideration for the supply, 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. ...

As it applies to this case, this amendment applies to any supply for which consideration becomes due after March 9, 2004 or was paid after that day without having become due. ...

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. ...

In general, a person is a "small supplier" during any particular calendar quarter and the following month if the total value of the consideration for world-wide taxable supplies (other than supplies of financial services, sales of capital property, and goodwill attributable to the sale of a business) made by the person, or an associate of the person at the beginning of the particular calendar quarter, that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000. ...