Search - consideration

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. ...

Anyone engaged in the activity of supplying dietetic services would have been making taxable supplies and would have been a GST/HST registrant prior to 1997 if the total value of the consideration for these supplies exceeded the $30,000 small supplier threshold. ...

The subcontract specifies, in part, that in full consideration of XXXXX performance, XXXXX shall pay XXXXX the total price of XXXXX which is a firm fixed price. ...

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. ...