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29 January 2010 GST/HST Interpretation 119713 - Application of the Transitional Rules for the HST in B.C. to Tour Packages

Required provincial legislation has been introduced but is still under consideration by the Legislative Assembly of British Columbia. ... The transitional rules depend, in part, on when the consideration becomes due, or when it is paid without having become due. ... For GST/HST purposes, a deposit is an amount given by a recipient as security for the performance of an obligation by the recipient and is not treated as consideration until the supplier applies it against the consideration for the supply (e.g., at the time the balance is due). ...

22 March 2010 GST/HST Interpretation 122539 - Application of the HST in Ontario and British Columbia to the Air Transportation Industry

The application of the transitional rules is based on when the consideration, or part of the consideration, for a supply becomes due or is paid without having become due. ... The amount paid for the original passenger transportation service is used to offset the consideration for the supply of the new passenger transportation service, and the consideration for the supply of the new passenger transportation service becomes due on the date that the exchange is performed. ...

GI-156 - Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing

The B.C. transition tax is equal to 2/102 of such consideration (i.e., the consideration as it would be determined for a non-grandparented sale must be divided by 1.02 and the 2% B.C. transition tax applies to that amount). ... For purposes of calculating the B.C. transition tax, the consideration is $588,235 ($600,000 ÷ 1.02). ... The consideration payable (that is, the price before GST or any rebates) is $600,000. ...

Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing

Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act

The payment is an amount other than consideration for the supply under the agreement. ...

26 September 2018 GST/HST Interpretation 167875 - Application of section 141.02 ITC allocation rules to a […][financial institution]

Exclusive inputs Under subsection 141.02(1), an exclusive input of [financial institution X] would include a property or a service (other than an excluded input) that is acquired, imported or brought into a participating province by [financial institution X] for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration or directly and exclusively for purposes other than making taxable supplies for consideration. ... Direct attribution method Tracking is recording to the extent possible the actual use of a particular input so that the actual use is linked to the purpose of making taxable supplies for consideration and to other purposes. ... In the limited situations where it is appropriate for a financial institution to use input-based allocation, such allocation must provide a reasonable approximation of the extent to which the consumption or use of a particular business input is for the purpose of making taxable supplies for consideration and for purposes other than making taxable supplies for consideration. ...

10 February 2017 GST/HST Ruling 162056 - Application of the GST/HST to an investment transaction

The Installments paid by [the Investor] are consideration for an exempt supply of a financial service made by Corporation 2 to [the Investor]. ... The consideration for this supply is the Royalty Acquisition Amount paid by [the Investor] to Corporation 1. ... The consideration for this supply consists of the Installments paid by [the Investor] to Corporation 2. ...

29 July 2008 GST/HST Ruling 94077 - GST/HST Treatment of XXXXX Rewards Vouchers

. • that can be redeemed on the purchase of property or a service from a particular supplier; that is, the supplier agrees to accept the device as consideration, or a part hereof, in respect of the purchase of property or a service, • for which consideration is given, and • that has no intrinsic value. ... This subsection provides that where a coupon is accepted by a registrant vendor, the value of the consideration for the supply is deemed to be the amount, if any, by which the value of the consideration for the supply as otherwise determined exceeds the discount or exchange value of the coupon. ... This quotient is then multiplied by the "specified amount", the product of which is multiplied by the consideration fraction, 100/105. ...

24 April 2007 GST/HST Ruling 61048 - Application of the GST/HST to the sale of books by an online high school.

The consideration for this service includes the Fee charged to the Interest Holders and an amount equal to the yearly fees paid by the Lessees that it collects on behalf of the Interest Holders and retains as consideration for its management service. ... The consideration for the supply includes the Fee charged to the Interest Holders. The consideration for the supply also includes an amount equal to the yearly fees paid by the Lessees that the Owners' Association collects on behalf of the Interest Holders and retains as consideration for its management service. ...

31 January 2008 GST/HST Ruling 58133 - Temporary Importation of XXXXX Equipment

Ownership of XXXXX was transferred from XXXXX, as transferors, to XXXXX, as transferees and joint tenants, for the total consideration of $XXXXX. ...

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