Search - consideration

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% on the value of the consideration for the supply. ...

The XXXXX promotional material breaks down the consideration for the various components of the package. ...

Ruling Given Based on the facts set out above, we rule that the entire amount provided to XXXXX by XXXXX under the contribution agreement, is not consideration for a supply and is not subject to the GST/HST. ...

Upon review of the funding agreement, it is apparent that the contribution made by XXXXX to the Foundation is intended to assist the Foundation in the carrying out of its purpose, and is not consideration for a supply. ...

For public service bodies, supplies made for consideration that is less than the direct cost of the supply, are exempt. ...

., Nova Scotia, New Brunswick, Newfoundland and Labrador) on the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

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. ...

Assuming that XXXXX were not related to you and were not registered for GST purposes, please note that you would have been required to collect GST equal to 7% of the consideration payable for this lot since paragraph 9(2)(c) would have applied to exclude it from exemption. ...

For purposes of the ETA, goods and/or services provided together as a single package for a single consideration may constitute one supply, as explained in Policy Statement P-077R, Single and Multiple Supplies. ...

The consideration paid to your client by the psychologist is on a per-assessment basis. 4. ...