Search - consideration

It is a question of fact requiring the consideration of all relevant information in making such a determination. ...

With reference to paragraph 240(1)(c) above, whether a non-resident person such as XXXXX carries on business in Canada for GST/HST purposes is a determination that requires consideration of all relevant facts. ...

If GST/HST is charged, the supply of the materials will not be exempt if the consideration for the materials is equal to or more than the cost of the materials (including provincial sales taxes, but excluding GST/HST and any administrative charge). ...

The accompanying parts, accessories, and attachments will have the same zero-rated status as the wheelchair, provided that they are included as part of a single supply of a wheelchair product that is supplied for a single consideration: •   tray table; •   anti-tip casters and footplates; •   user-operated brakes •   seat tilt control, •   positioning cushions; and •   protective padding. ...

" On this basis, the XXXXX fee charged by the Association is consideration for admission to a place of amusement. ...

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. ...

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. ...

Section 6 of Part I of Schedule V exempts a supply: "(a) of a residential complex or a residential unit in a residential complex by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the period throughout which continuous occupancy of the complex or unit is given to the same individual under the arrangement is at least one month; or (b) of a residential unit by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the consideration for the supply does not exceed $20 for each day of occupancy". ...

The sale of the Property from the Vendor to the Purchaser is subject to the GST at 7% of the value of consideration for the supply. 2. ...

., taxed at a rate of 0%) pursuant to section 7 or section 8 of Part V of Schedule VI to the Excise Tax Act (ETA); and 4. the XXXXX % amount charged by XXXXX to a vendor is additional consideration in respect of the advertising service and will have the same tax treatment as described above. ...