Search - consideration

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. ...

The additional fees described in XXXXX are considered to be part of the consideration for the supply of the training service. ...

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. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay GST/HST as applicable calculated on the value of the consideration for the supply. ...

It is important to note that paragraphs (r.3) and (r.4) are deemed to have come into force on December 17, 1990, except where it is in respect of a service rendered under an agreement, evidenced in writing, for a supply if all of the consideration for the supply became due or was paid on or before December 14, 2009, and the supplier did not, on or before that day, charge, collect or remit any amount as or on account of GST/HST in respect of the supply or any other supply that is made under the agreement that includes a credit management service or a preparatory service. ...

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

The policy is based on careful consideration of the Tax Court of Canada and Federal Court of Appeal decisions in Riverfront, the exemptions in the ETA that apply to supplies made by medical practitioners and practitioners, as well as the information provided by stakeholders on the issue. ...

The interpretation of section 2 and the revised interpretation of sections 5 and 7 of Part II of Schedule V, outlined below, are based on consideration of the decisions in Riverfront, the exemptions in the ETA that apply to supplies made by operators of health care facilities, medical practitioners and practitioners, as well as the information provided by stakeholders on the issue. ...