Search - consideration

Consideration for uninsured services may be charged directly to patients at the discretion of the physician. ... Annual or block fees are consideration payable by a patient for the "right" to future services. ... Therefore, the annual or block fee represents consideration for a taxable supply. ...

A municipality will be involved in a commercial activity and will be entitled to claim ITCs if it is making supplies of taxable construction services to a third party for consideration. ... That is, XXXXX has not incurred these costs in order to make taxable supplies for consideration but rather, is participating in these projects in the course of its ongoing municipal activities. ... The costs it incurs in the course of these projects are not inputs to any taxable supply made by XXXXX for consideration. ...

In the situation described above, XXXXX has incurred GST on the consideration paid for construction services undertaken by XXXXX. However, the information provided does not indicate that XXXXX has acquired these services for consumption use or supply in the course of making taxable supplies for consideration. ... In the present situation, XXXXX is paying consideration for taxable construction services provided by the Province. ...

Explanation Subsection 165(1) requires that every recipient of a taxable supply made in Canada is required to pay tax equal to 7% of the value of consideration for the supply. ... Since the lessee's payment is part of the consideration for a taxable supply, it is subject to GST/HST in the same way as the basic rent payable by the lessee. ... Accordingly, the amount paid by the Tenant as property taxes is additional consideration for a taxable supply made by the Landlord and is subject to the GST. ...

Where the book is a qualifying printed book for purposes of the POS rebate, the POS rebate would apply to the consideration for the processing service. ... EXPLANATION Where a supplier credits a POS rebate on the provincial portion of the HST on the consideration for a processing of a particular book, the consideration and HST invoiced for the particular processing service must be linked to the supply of a particular qualifying book. ... The amount charged for the processing service is in fact part of the consideration for the particular book. ...

RULING GIVEN Based on the facts set out above, we rule that payments made by [ACo] to [the Municipality] under [the Agreement] are consideration for a taxable supply of a right to use municipal real property. ... EXPLANATION Subsection 165 of the ETA imposes GST/HST on the value of the consideration for the supply of most goods and services made in Canada. “Consideration” is defined, in subsection 123(1), to include any amount that is payable for a supply by operation of law. ...

Furthermore, the amount of the unredeemed value brought into income was not characterized as consideration for a supply of property or services. 9. ... With respect to the XXXXX% administrative fee deducted from the value of each gift card over one year that is not expired, is the fee consideration for a taxable supply of a service? ... The XXXXX% administrative fee deducted from the value of each gift card over one year that is not expired is consideration for a taxable supply of a service. ...

In consideration for the services of the Distributor, the Supplier pays the Distributor a commission which the Distributor then shares with the Retailers. ... At the time that a Membership Card is redeemed via the Website, the Supplier accepts a Membership Card as consideration for a supply. ... A Membership Card is redeemed, and becomes consideration for a supply, at the time that a consumer uses the Membership Card to access the Website and set up a user account. ...

(e) XXXXX will in some instances pay a fee XXXXX to the Dealer in consideration for the Dealer's services in encouraging the customer to enter into a lease agreement and in consideration for the Dealer selling the lease and leased car to XXXXX. ... The Dealer then sells the right to its portion of the monthly payment to XXXXX in consideration for the single payment. ... The XXXXX is paid as partial consideration for the supply of the lease and leased XXXXX from the Dealer to XXXXX. ...

Explanation Subsection 3(1) of the Budget Implementation Act, 2006 (BIA), amends subsection 165(1) of the ETA to reduce the rate of GST imposed on the value of the consideration for taxable supplies made in Canada from 7% to 6%. ... The general timing of liability rule under subsection 168(1) of the ETA, provides that tax is payable by the recipient of a taxable supply on the earlier of the day the consideration for the supply is paid and the day that consideration becomes due. However, as you are aware, subsection 168(7) of the ETA provides that: Notwithstanding subsections (1), (2), (3), (5) and (6), where the recipient of a taxable supply retains, pursuant to (a) an Act of Parliament or of the legislature of a province, or (b) an agreement in writing for the construction, renovation or alteration of, or repair to any real property or any ship or other marine vessel, a part of the consideration for the supply pending full and satisfactory performance of the supply, or any part thereof, tax under this Division, calculated on the value of that part of the consideration, is payable on the earlier of the day that part is paid and the day it becomes payable. ...