Search - consideration

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. ...

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. ...

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. ...

Where the charity charges an amount as GST/HST on the supply of the service, it will be exempt where the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to GST/HST or Quebec Sales Tax (for QST registrants). ...

Does this take into consideration both types of reimbursements as defined by the ITA? ...

Whether a particular non-resident person is carrying on business in Canada is a question requiring consideration of all the relevant facts. ...

This annual amount paid to members is considered the distribution of the proceeds and is therefore not consideration for the supply of a service. ...

Accordingly, we have not examined the impact of such a relationship (such as the effect of an election under section 156 to treat certain supplies as having been made for nil consideration). ...

The house is occasionally rented on a short-term basis for consideration greater than $20 per day of occupancy but is used predominantly by users of the Park for personal and social functions. ...

If you were to sell the Property while the lease to the XXXXX is still in place, would the GST apply to any part of the consideration for the sale? ...