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Results 751 - 760 of 858 for consideration
GST/HST Ruling

8 September 1999 GST/HST Ruling HQR0001865 - S GST/HST INTERPRETATIONS Mobile Homes and Related Supplies

As a result of our Application Rulings issued to you on May 31, 1999, file HQR0001577, you have presented additional questions for our consideration. ... The dealer will finance the home through a finance company with the "freight" charges being financed in addition to other consideration payable for the mobile home. 3. ... XXXXX will be required to charge and collect tax on the consideration payable on the supply of the "additional materials". ...
GST/HST Ruling

12 February 2019 GST/HST Ruling 182230 - AND INTERPRETATION - GST/HST Status of […][Energy and Fruit Bars]

All of the products under consideration are sold individually and also in packages of six or more. 9. ...
GST/HST Ruling

12 April 2019 GST/HST Ruling 190982 - Supply of various feeding utensils and other gripping devices

Taxable supplies are supplies made in the course of a commercial activity and may be taxable at the rate of 0% (zero-rated supplies), 5%, 13%, or 15% on the value of the consideration for the supply depending on the province in which the supply is made. ...
GST/HST Ruling

19 March 2019 GST/HST Ruling 194819 - Para-municipal supplies

EXPLANATION Generally, every recipient of a taxable supply (other than a zero-rated supply) made in Canada is required to pay GST/HST on the value of the consideration for the supply pursuant to subsections 165(1) and 165(2). ...
GST/HST Ruling

28 May 2019 GST/HST Ruling 196605 - Application of GST/HST to […][Z licences] and […][Z permits]

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. ...
GST/HST Ruling

29 July 2015 GST/HST Ruling 163652 - Application of GST/HST to the supply of […][a snack food product]

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, unless the supply is zero-rated (listed in Schedule VI to the ETA and subject to the GST/HST at the rate of 0%). ...
GST/HST Ruling

12 September 2017 GST/HST Ruling 176875 - [Whether a] Qualifying Non-Profit Organization - […][Organization A]

You have advised that [Organization A] is funded through government appropriations, and that this funding is not consideration for a supply. 16. ...
GST/HST Ruling

19 October 2017 GST/HST Ruling 180248 - – In-store product demonstration services

Under the terms of the Agreement, for good and valuable consideration, RetailCo grants to DemoCo the right to conduct a promotional services business within its stores. 10. ...
GST/HST Ruling

31 January 2018 GST/HST Ruling 188624 - Supplies of Drugs on the List of Drugs for an Urgent Public Health Need

EXPLANATION The general rule in section 165 of the ETA is that every recipient of a taxable supply made in Canada shall pay tax calculated at the applicable rate depending on the province in which the supply is made, on the value of the consideration for the supply, unless the supply is zero-rated. ...
GST/HST Ruling

27 November 2013 GST/HST Ruling 152577 - Application of GST/HST to [...] [the Product]

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, 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). ...

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