Search - consideration

The licence fee paid to the provincial government is consideration for a separate supply of an exempt licence. ... Nor is it consideration for an exempt supply to the Lessee. While it is separately identified under the lease, it is still part of the consideration for the supply of the leased vehicle. ... Both amounts are part of the consideration for the supply of the vehicle by way of lease. ...

With respect to common area space outside of buildings and structures, we reiterate that if the particular space is not for use for the purpose of making taxable supplies for consideration, we would usually consider the space to be used for purposes other than making taxable supplies for consideration. In a particular set of circumstances, it is possible that common area space could be attributed to making taxable supplies for consideration. For example, if a sidewalk leads to a parking lot from which a university makes only taxable supplies for consideration and it is unlikely that the sidewalk would be used for any other reason than accessing the parking lot, the sidewalk may be attributed to the making of taxable supplies for consideration. ...

This delivery charge forms part of the consideration for the good. As such, the delivery charge takes on the same GST/HST status as the supply of the goods. ... You presume that, under the CRA policy, the delivery charge represents part of the consideration for both the taxable and the zero-rated goods. ... Under this approach, the supplier would collect GST/HST on the delivery charges based on the percentage of the consideration payable for the taxable goods as compared to the total consideration payable for all the goods. ...

Interpretation Given Under the provisions of subsection 168(1) of the ETA, 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 the consideration for the supply becomes due. Subsection 152(1) of the ETA provides that the consideration (or a part thereof) for a taxable supply is deemed to become due on the earliest of •   the earlier of the day the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice; •   the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply; and •   the day the recipient is required to pay the consideration or part to the supplier pursuant to an agreement in writing. ... Therefore, the consideration in respect of the supply is deemed to become due prior to July 1, 2006 and the tax is payable by the recipient at the same time unless the recipient paid the consideration prior to that time. ...

A gift may be defined at common law as a voluntary transfer of property made without consideration. ... As well, the item of nominal value given by the charity will be considered a gift made for no consideration. ... As a result, XXXXX supplies of the t-shirts were not gifts made for no consideration. ...