Search - consideration

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. ...

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. ...

In all instances, the [Product] is supplied for a single consideration with no indication of an independent value for either [Component 1] nor [Component 2]. 5. ...

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

EXPLANATION Generally, in accordance with section 165, 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. ...

For its XXXXX fiscal year, XXXXX% of the supplies made in the endeavour were exempt, and the remaining XXXXX% were taxable (zero-rated) supplies made for consideration. ...

Paragraph 254(2)(c) requires that the total consideration payable for the supply of the complex is less than $450,000. ...