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It would also include the value of qualifying consideration that is greater than zero in respect of an outlay made or an expense incurred outside Canada that is subject to tax under proposed sections 218.01 and 218.1. ... Qualifying consideration of a branch office should be included on line 280 of Form GST 111. Whether an amount is qualifying consideration is determined by the application of the formula A-B in proposed subsection 217.1(1). ...

Therefore, under both these contracts, a GST/HST registrant would charge the OPA GST/ HST on the amounts of consideration payable for the taxable supplies of electricity. ... In such a case, the total consideration multiplied by the number of days on and from July 1st 2010 to the end of the period in respect of the payment divided by the total number of days in the period will be subject to HST, and the rest of the consideration will be subject to GST. ... If the supplier cannot reasonably determine when the property or services are delivered, performed or made available, the consideration for the supply would be prorated in equal parts according to the number of days in the period to which the consideration is attributable. ...

While the recipient of a taxable supply is liable to pay the tax on the consideration charged for a taxable supply, the obligation to collect that tax rests with the supplier. ... A gift certificate is a device (e.g. voucher, receipt, ticket) • that usually has a monetary value or is for a particular supply of property or service • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ... Section 181.2 provides that, for GST/HST purposes, the issuance or sale of a gift certificate for consideration shall be deemed not to be a supply and, when given as consideration for a supply of property or a service, the gift certificate shall be deemed to be money. ...

As a consequence, GST/HST applies to any prepayment or part payment of the consideration for a supply even if the goods and/or services are not supplied at the time the payment is made. ... When an amount is withdrawn from trust by the cemetery operator for the supply of cemetery products and services under the pre-need arrangement, the amount is regarded as consideration for the supplies and the GST/HST will apply on the value of that consideration at the time it becomes due unless the amount paid or due to the cemetery operator represents the total of the consideration and tax (i.e., the amount is considered to include tax). ... Where a cemetery operator charges consideration for a supply of a good or service and does not place the amount in trust, or withdraws an amount from trust to pay for a good or service supplied by the cemetery operator, the cemetery operator must account for the applicable amount of GST/HST on this amount. ...

XXXXX does not charge their customers a separate consideration in respect of the lease of the water coolers where it provides the coolers together with jugs of water. 3. ... The first agreement is in respect of the lease of the water cooler only and the consideration payable in respect of that supply is the $ XXXXX charged by XXXXX during the months the customers do not buy any water. ... XXXXX per jug of water, constitutes in fact a single consideration charged in respect of the water cooler and the jugs of water. ...

The general approach taken in these letters is that the payments of damages are not consideration for a supply. ... Also, given the fact that the payment is not in respect of a previous supply, it would not be consideration for a previous supply. ... The key question, therefore, is whether XXXXX is making a supply to the City for which the compensation is the consideration. ...

It provides guidelines to clarify when a particular transfer of money by a grantor may be regarded by the CCRA as consideration for a supply made by the grantee. ... Note, subsection 141.01(1.2) of the ETA deems a grant or subsidy that is not consideration for a supply and intended to fund an activity that involves the making of taxable supplies for no consideration, to be consideration for those supplies. ... However, the transfer of money by the Province to the City is not consideration for a supply made by the City. ...

The contribution of $XXXXX made by Members represents additional consideration for the continued use of the facilities provided by the Club. ... As a Member is required to make the contribution, this payment represents consideration for the continued use of the Club's facilities. ... The contribution of $XXXXX made by Members represents consideration for the continued use of the facilities provided by the Club. ...