Search - consideration

The Employer is the recipient of the Services and pays consideration and applicable GST/HST directly to the suppliers. Moreover, under the terms of the Agreement, the Employer is legally responsible for the payment of the consideration for the Services and any applicable GST/HST. ... INTERPRETATION REQUESTED You have asked us for our views on whether 1. in the case where the pension plan assets are held through a group annuity contract, there would exist a “pension entity” of the Plan; and 2. the Employer would be entitled to claim ITCs for the GST/HST paid or payable on the consideration for the Services. ...

In other words, a non-resident individual or non-resident tour company generally would continue to be able to claim a FCTIP rebate in respect of the GST/HST payable for a supply of an eligible tour package or accommodation made on or before March 22, 2017, regardless of when the consideration for the supply is paid or the tour occurs. ... If a secondary agreement for the purchase of an eligible tour package or accommodations is entered into after Budget Day, then the rebate under FCTIP will not be payable in respect of that supply, unless the supply is made before 2018 and all the consideration for that supply is paid before January 1, 2018. As a result, if a UK agent purchases an eligible tour package on April 1, 2017, at a price set by the umbrella agreement, for travel in Canada after 2017, the FCTIP rebate will only be available if the consideration for that supply is fully paid before 2018. ...

Under the terms and conditions of the Company's vehicle rental agreement, the customer agrees to rent the vehicle for consideration which may be calculated based as a specific charge, distance driven or a combination thereof. 3. ... The payment to the Company does not represent consideration for a supply. ... Where a service charge is imposed in addition to an amount for a parking/traffic violation and/or highway toll, the service charge is consideration in respect of a taxable supply of an administrative service and is subject to the GST/HST. ...

Ruling Given Based on the facts set out above, we rule that an amount of property tax that is assessed in accordance with XXXXX in the name of a lessee of City-owned real property and for which the lessee is liable to pay the tax directly to the City in respect of the property that would otherwise be exempt from taxation under XXXXX is not additional consideration in respect of the lease and is not subject to the GST. Explanation Whether an amount of property tax paid by a lessee of City-owned real property is subject to GST depends on whether the amount of that property tax is consideration for a taxable supply. ... As such, the property tax paid by the lessee is not consideration for the City's supply of the real property by way of lease and is, therefore, not subject to the GST. ...

As such, GST/HST is exigible on the subsequent reimbursement by the client (to the extent that GST/HST is exigible on the consideration for the service provided by the lawyer to the client). ... Conversely, when an expense is not incurred as agent of a client, the disbursement billing is generally consideration for a supply of the legal services made by the lawyer to the client. ... As a result, the client is the person liable to pay the consideration for the supply made by the third party. ...

As you are aware, a supply of a meal plan is exempt of the HST where the single consideration paid by a student for the meal plan is sufficient to provide the student with at least 10 meals each week for the period of the plan, which must not be less than one month. ... As such, the supply of the meals is considered to be made at the time the meal plan is sold and the single consideration for the supply of the meals is considered to be due at the time the amount is payable for the plan. ... In order for meals under a meal plan to qualify for a point-of-sale rebate of the provincial portion of the HST in the province of Ontario, the total of all consideration for meals sold to the student when they purchase the meal plan would have to be four dollars or less. ...

[the Corporation] Thank you for your fax of August 5, 2010, and your subsequent telephone conversations with us of September 22, October 1 and October 5, 2010, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transfer of motor vehicles to a partnership in the context of a section 156 election (election for nil consideration). ... Interpretation Given Section 156 allows certain members (defined as "specified members") of a closely related group of corporations and/or partnerships resident in Canada to elect to treat certain supplies between them as having been made for no consideration if those member corporations and/or partnerships meet certain requirements. Persons meeting the eligibility requirements for making the election complete form GST 25- Closely Related Corporations and Canadian Partnerships- Election or Revocation of the Election to Treat Certain Taxable Supplies as having been made for Nil Consideration. ...

You paid $[...] in GST to the Dealer in respect of the consideration paid for the vehicle; 3. ... Explanation The rules in section 232 of the ETA apply to a reduction in consideration permitting a supplier to make an adjustment, refund or credit of GST where consideration for a taxable supply is reduced by the supplier at some time after the tax has been charged or collected. As the Dealer has not adjusted the consideration paid for the supply of the vehicle, you are not entitled to a refund of GST under this provision. ...

XXXXX does not pay GST/HST on the consideration for taxable goods or services it acquires as it is part of the province XXXXX and is therefore immune from paying the GST/HST under the Constitution Act, 1867. ... If the XXXXX signs a service contract with a service provider and is the person liable to pay consideration for goods and services supplied by the provider, then XXXXX is the recipient of those supplies and not XXXXX. ... However, if XXXXX was also a party to the contract such that XXXXX was also liable to pay consideration for the goods and services provided, immunity from paying the GST/HST may apply. ...

Generally, this supply is provided for a single consideration. C) multiple supplies, consisting of (i) an exempt dental service described in B above and (ii) a zero-rated supply of an orthodontic appliance and/or a zero-rated supply of artificial teeth. ... Generally, this is indicated where consideration for the supply of the orthodontic appliance (or artificial teeth) is identified separately from the consideration for the exempt supply of the dental service. ... ITCs in respect of the supply of orthodontic appliances For administrative purposes, the CRA accepts that dentists who claim ITCs on a periodic basis can use an estimate of 35% of the cost to the patient of the orthodontic treatment to represent the 'consideration' for the supply of the orthodontic appliance. ...