Search - consideration

ADDITIONAL INFORMATION Input tax credits Generally, a GST/HST registrant is eligible to claim input tax credits to recover the GST/HST it pays to the extent that its purchases and expenses are inputs into making taxable supplies for consideration. ...

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%, 12%, 13%, or 15% (depending on the place of supply) on the value of the consideration for the supply unless the supply is zero-rated. ...

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%, 12%, 13%, or 15% (depending on the place of supply) on the value of the consideration for the supply unless the supply is zero-rated. ...

EXPLANATION Every recipient of a taxable supply made in Canada is required to pay GST/HST at the rate of 5%, 12%, 13% or 15% (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. ...

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 (13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

Section 155 deems the value of the consideration for the re-supply to be equal to the fair market value of the related property or services. ...

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 13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) 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 (13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

The amount of money paid by the grantor to the Proponent under the Agreement as a forgivable loan is not consideration for a supply because neither the grantor nor a third party receives a supply that can be directly linked to the forgivable loan. ...