Search - consideration

This amendment applies to supplies for which consideration becomes due after March 9, 2004, or for which consideration is paid after March 9, 2004, without having become due. ... Pursuant to section 125 of the Constitution Act, 1867, GST is not collectible from XXXXX on the consideration for taxable supplies provided to it by the City. ... Based on the facts provided, XXXXX has also provided funding to the City that is not consideration for taxable or exempt supplies made by the City to XXXXX. ...

For the purpose of this request, the payments to be made and consideration to be delivered by XXXXX to the applicable lessor referred to in paragraphs (a) to (c) immediately above are hereinafter referred to as the Settlement Payments. ... In accordance with subsection 182(2), XXXXX is deemed to have made a taxable supply of property for consideration equal to the consideration fraction of the amount by which the obligation was reduced, in this case, 100/107ths of $ XXXXX is deemed to have collected GST on this amount and OEL is deemed to have paid GST in the amount of 7 per cent of this amount. ... The portion of the Rent Payable in Cash representing consideration for lease periods prior to February 1, 1993, would be grandfathered as well as the portion of XXXXX representing rental deficiencies for the period up to February 1, 1993. ...

However, as consideration, it is reasonable to attribute the employment services completely to the receipt of a salary (i.e. money). The payment of money is by definition at subsection 123(1), not a supply, but it can be a matter for which consideration can be given. Consequently, the value of consideration attributed to the taxable supply of the voucher would be zero. ...

In order to qualify pursuant to these provisions, the gift certificate must be issued for consideration. ... It might be argued that the consideration being given for the receipt of the points, is the purchase of the product. ... The total amount of consideration given in respect of the product therefore relates to the product itself and no consideration can be related to the points. ...

The consideration paid or payable for the transfer of title is $1 as stated on the Land Transfer document. With respect to the transfer of the equitable interest, no evidence has been provided of any consideration having been paid or become payable. ... XXXXX to XXXXX Inc. for $1 was for consideration which is less than the fair market value (FMV) of the property. ...

Subsection 168(1) of the Act provides that tax under Division II in respect of a taxable supply is payable on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. However, subsection 168(2) of the Act provides that, notwithstanding subsection 168(1), where consideration for a taxable supply is paid or becomes due on more than one day, (a) tax in respect of the supply is payable on each day that is the earlier of the day a part of the consideration is paid and the day that part becomes due; and (b) the tax that is payable on each such day shall be calculated on the value of the part of the consideration that is paid or becomes due, as the case may be, on that day. ... Paragraph 152(1)(c) of the Act provides that the consideration, or a part thereof, for a taxable supply shall be deemed to become due on the earliest of the day the recipient is required to pay that consideration or part to the supplier pursuant to an agreement in writing. ...

You wish us to confirm the GST status of the listing fees by indicating whether such fees fall under section 232.1 or subsection 232(2), or whether XXXXX receives consideration for a service (other than promotional) that it renders. 3. ... As such, it is our view that section 232.1 only applies in circumstances where goods are acquired with the intent/for the purpose of resale, 'as is', for consideration. ... Where the requirements of paragraphs 232.1(a) and (b) are not met, these payments will be viewed as consideration for taxable supplies and GST (or HST) will be payable by the recipients of these supplies, pursuant to section 165. ...

Pursuant to subsection 168(1), tax in respect of a taxable supply is payable by the recipient on the earlier of the day consideration for the supply is paid and the day consideration for the supply becomes due. 3. ... The consideration for the supply by XXXXX is the resort points the Club provides to XXXXX. ... Similar to Ruling 2, in most cases it will be necessary to allocate the consideration payable by a recipient (i.e. ...

Therefore, the consideration for a supply of a beverage in a beverage container includes the XXXXX in XXXXX, and the consideration for a supply of a beverage in a beverage container by a bottler includes the XXXXX levy in XXXXX, pursuant to paragraph 154(2)(b) of the ETA. ... Section 226 of the ETA does not require that the consideration attributable to a filled and sealed container be equal to the consideration that a consumer may receive for a used and empty container. ... In the non-participating provinces, such as XXXXX, the consideration for that supply is deemed to be separate from the consideration for the beverage, and equal to the amount by which the returnable container charge exceeds the refund for the container. ...