Search - consideration

The facts that the patient pays a single consideration for the supply and that the patient does not have the option to acquire the different elements separately or substitute elements are indicative of a single supply. ...

For example, tax would have to be paid on the consideration for intermittent urinary catheters supplied throughout the distribution chain (e.g., wholesaler to retailer) or supplied to a hospital authority or long-term care facility for general use by patients or residents of the facility and not on the written order of a specified professional for use by a consumer named in the order. ...

Rebate for services or IPP supplied in a participating province If a PSB is a recipient of a supply of services or IPP in a participating province for use significantly (10% or more) in a participating province with a lower rate of the provincial part of the HST or outside participating provinces, it may be entitled to a rebate of some or all of the provincial part of the HST that was paid on an amount of consideration for the supply. ...

The contract also provides options for the [Recipient] to separately acquire the following items for separate 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% GST, 13%, 14%, or 15% HST, depending on the place of supply, on the value of the consideration for the supply, unless the supply is zero-rated. ...

A person is a small supplier during any particular calendar quarter and the following month if the total value of the consideration for world-wide taxable supplies, including zero-rated supplies, made by the person (or an associate of the person at the beginning of the particular calendar quarter) that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000 or, where the person is a public service body, $50,000. ...

The tax payable by the Assignee on the assignment is calculated on the total consideration (that is, the assignment amount) payable for the real property. ...

Our finding is based on careful consideration of the facts including the obligations of XXXXX under the Agreement, XXXXX being the licensee in respect of the provision of diagnostic services, the legal relationship between XXXXX and XXXXX, as well as the scheme of the ETA and common law principles of single supply and multiple supplies. ...

In general, a person (other than a public service body) is a small supplier throughout a particular calendar quarter and the following month if its consideration (revenues) for taxable supplies (including that of associates), other than supplies by way of sale of capital property or zero-rated financial services, in the preceding four calendar quarters did not exceed $30,000. ...