Search - consideration

As each member is required to sign an insertion contract for the advertising project, each member is liable to the contractor for their portion of the consideration as set out in the insertion contract. ... As a result, the GST payable by XXXXX is restricted to the amount of the consideration that XXXXX is liable to pay. Similarly, the GST payable by the members is restricted by the consideration the members are liable to pay. ...

Proposed subsection 153(4) of the ETA provides rules in respect of calculating the value of the consideration for a supply of tangible personal property made by a supplier. This is done by reducing the value of the consideration for such a supply in circumstances where all the other conditions of that subsection have been met and where the exceptions listed in subsection 153(5) of the ETA do not apply. The amount of the reduction is equal to the value of the consideration for the trade-in. ...

According to the funding proposal submitted to the XXXXX in consideration of the funding, XXXXX is to coordinate the XXXXX will focus on improving characteristics at the XXXXX[.] ... In general, this policy indicates that transfer payments made in the public interest or for charitable purposes will not be regarded as consideration for a supply and, therefore, will not be subject to the GST/HST. ... A non-profit organization (and its associates) does not have to register for GST/HST purposes if its total consideration for taxable supplies other than sales of capital property in the preceding year (or in a particular calendar quarter) does not exceed $50,000. ...

The XXXXX is not required to collect GST on the consideration payable by the Province for that supply, since the provinces have constitutional immunity from paying the tax. ... Pursuant to subsection 152(3) of the ETA, where consideration that is not money (e.g. the credit) is given, that consideration is deemed to be paid. Accordingly, since the credit was received prior to 1997, the above-noted exemption (which applies only when consideration is paid after 1996) does not apply. ...

The "recipient" of a supply is defined in subsection 123(1), in part, as the "person who is liable under the agreement to pay (the) consideration..."" Since the Association has agreed to pay consideration for this service, in the form of reimbursing the Corporation's expenses, the Association, pursuant to subsection 165(1), is subject to tax on such consideration as the "recipient. ... These reimbursements represent consideration for the rental of horse stalls. ...

Subsection 168(1) of the ETA provides that GST/HST 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 becomes due. Where the consideration for a taxable supply is paid or becomes due on more than one day, subsection 168(2) of the ETA provides that the tax is payable (and, therefore, collectible by the supplier), on each day that is the earlier of the day a part of the consideration is paid and the day that part becomes due. ... For GST/HST purposes, consideration includes any amount that is payable for a supply by operation of law. ...

The student must purchase the plan from the supplier for a single consideration; and 3. ... The single consideration for the meal plan need only be sufficient to cover 10 or more meals. ... It is a question of fact and law whether the plan is purchased from the supplier for a single consideration. ...

Therefore, the GST/HST applies to the consideration (i.e., price) payable by customers for the [cups]. ... When a [cup] and lid is returned to a supplier and in return the purchaser receives a beverage in a new [cup] under the [reusable cup] program, subsection 153(4) may apply to reduce the amount of tax applicable to the consideration charged for the new [cup] and lid. ... The GST/HST is charged on the consideration payable for the supply of the purchased TPP less the value attributable to the used property. ...

[The Province X Health Care Plan] is liable to pay the consideration for the supply described in section 9. ... As discussed above, the […][payment] is actually consideration paid by the [Service Provider] to the Corporation for supplies made by the Corporation. ... However, where property or a service is acquired by a person in part for making taxable supplies for consideration and in part otherwise than for making taxable supplies for consideration, for example for consumption, use or supply in exempt activities or for personal use, an allocation of the GST/HST paid on the property or service is required. ...

This is based upon RestaurantCo agreeing to offer consideration that enhances the retail appeal of the [Corporation A] certificate. ... The value of the consideration for a supply is generally expressed in money but where it is other than money, it is the fair market value of that consideration at the time the supply is made. ... Therefore, the certificates will be subject to GST/HST based on the value of the consideration given for the certificate. ...