Search - consideration
Results 831 - 840 of 858 for consideration
GST/HST Ruling
24 July 2003 GST/HST Ruling 41660 - Services in Respect of Real Property
As no other exempting or zero-rating provision applies, the supply of these services is taxable, calculated at the rate of 7% on the value of the consideration for the supply, under section 165 of the ETA. ...
GST/HST Ruling
1 August 2023 GST/HST Ruling 243558r - Assignment of an interest in a residential condominium unit
The consideration for the Assignment has the following components: Total purchase price: $[…] Purchase price per the APS: $[…] Deposits previously paid to the Vendor: $[…] Assignment fee: $[…] ($[…]- $[…] + $[…]) HST: $[…] ($[…] multiplied by […]%) 14. ...
GST/HST Ruling
17 January 2013 GST/HST Ruling 130479 - […] – Place of supply [in a Province] – [Intangible Personal Property and Services]
Based on the facts, the Registration fees that the [Organization] collects from individuals who attend a particular […] conference are consideration for a supply of IPP in respect of which the Canadian rights can only be used in the province in which the […] conference takes place. ...
GST/HST Ruling
31 January 2024 GST/HST Ruling 245426 - Emission Allowance
Whether a supplier is responsible for collecting and reporting the tax on a supply (or whether the recipient is required to pay and remit the tax) can be determined only upon consideration of all applicable facts and legislation. ...
GST/HST Ruling
3 November 2023 GST/HST Ruling 245549 - and GST/HST INTERPRETATION - Print-on-Demand Sales
Therefore, you are making a taxable supply of your IP (which falls within the broader category of intangible personal property (IPP)), and in return you receive royalties as consideration (payment) for that taxable supply. ...
GST/HST Ruling
12 June 2024 GST/HST Ruling 247128 - Emission Allowance
Whether a supplier is responsible for collecting and reporting the tax on a supply (or whether the recipient is required to pay and remit the tax) can be determined only upon consideration of all applicable facts and legislation. ...
GST/HST Ruling
2 May 2019 GST/HST Ruling 150998 - Fees charged in relation to project loans
When a person is assisting another person to find a lender, or attempting to find a lender, consideration must be given to the predominant nature of the supply of the service being provided – that is, whether the predominant nature of the service is one of a service of “arranging for” a financial service under paragraph (l) of the definition of “financial service” in subsection 123(1), or a preparatory service to assist the other person to obtain the loan, which is excluded from the definition by paragraph (r.4). ...
GST/HST Ruling
30 April 2018 GST/HST Ruling 162100 - Application of GST/HST to supplies of cannabis for medical purposes
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
30 May 2018 GST/HST Ruling 166303 - Application of GST/HST to supplies of medical marihuana
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
18 May 2018 GST/HST Ruling 166774 - Application of GST to supplies sales of medical marihuana
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. ...