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Results 24591 - 24600 of 29094 for consideration

25 May 2021 GST/HST Ruling 204710 - Amounts paid to a municipality pursuant to a licence agreement -- summary under Paragraph 146(e)

Before concluding that the amounts paid to the Municipality were consideration for a taxable supply, CRA noted that: S. 146(e) deemed a supply of a right to enter, to have access to or to use property of the municipality, when made for consideration by the municipality, to be made in the course of a commercial activity, except where the supply was an exempt supply. ...

27 November 1992 GST/HST Interpretation 1992-11-27 - GST to the Operations of Community Legal Clinics

Following a new administrative policy regarding transfer payments (i.e. grants, contributions, subsidies and similar payments), it is now our option that the funding provided to the clinics by the Attorney General XXXXX (through the XXXXX Legal Aid Plan) is not consideration for a supply. ... Furthermore, as non-profit organizations providing services for no consideration, the clinics' supplied to eligible clients are deemed to be exempt supplies for GST purposes. ...

20 June 1995 GST/HST Interpretation 11846-1 11890-1 - Goods and Services Tax (GST) Status of Payments Made by the

This suggestion is based on the Department's position that a transfer payment may be either a grant or consideration but not both. The reference in the draft response implies that a grant may be consideration. ...

23 March 2023 GST/HST Interpretation 245296 - Supply of real property by a government -- summary under Subsection 126(1)

23 March 2023 GST/HST Interpretation 245296- Supply of real property by a government-- summary under Subsection 126(1) Summary Under Tax Topics- Excise Tax Act- Section 126- Subsection 126(1) intra-government transaction/ related persons generally are individuals or corporations A provincial government department constructs a school and then transfers it for nominal consideration to another department within the same government which is a school authority that will use the school primarily in exempt activities, although it is also registered because it engages in commercial activities including the supply of parking spaces. CRA noted that ETA s. 155 would apply to deem the supply to be made for FMV consideration if this transfer was a supply between persons not dealing with each other at arm’s length, but did not discuss the issue of whether a transfer of property between two departments within the same government could be such a transaction, nor did it discuss whether a transfer within the provincial government can be a supply. ...

26 June 2024 GST/HST Ruling 179543 - Videos posted to […][Platform X] -- summary under Paragraph 142(1)(c)

26 June 2024 GST/HST Ruling 179543- Videos posted to […][Platform X]-- summary under Paragraph 142(1)(c) Summary Under Tax Topics- Excise Tax Act- Section 142- Subsection 142(1)- Paragraph 142(1)(c) licence fees received from a registrant for worldwide rights to use copyright were fully subject to GST/HST A registered resident individual who carried on a business of producing videos entered into Agreement A with the Canadian Web Publisher under which the individual granted to the Web Publisher the worldwide right to distribute and reproduce the videos in consideration for the Web Publisher paying a percentage of the revenues it generated (but retained the copyright). ... In finding that all the consideration paid by Web Publisher to the individual was subject to GST/HST, CRA stated: In determining whether intangible personal property may be used in Canada, reference may be made to the terms of a written agreement to determine if there are any restrictions regarding the place of use of the intangible personal property. ...

Nondisclosure Statement of Taxpayer's Authorized Representative

Signature: Printed Name: Position: Date: Notarized by Signature: Printed Name: Position: Date: 1 As defined in paragraph 7(a) of Article XXVI of the Canada –US Income Tax Convention (1980), the term "concerned person" means the presenter of a case to a competent authority for consideration under Article XXVI and all other persons, if any, whose tax liability to either Canada or the United States may be directly affected by the mutual agreement arising from that consideration. ...

Union dues - Payment to a registered charity

The payment of a sum to the union or to a charity in the context of adhering to a collective agreement can be seen as making a payment for consideration; that is, in return for paying the amount, the employee gets a job. The presence of a substantial consideration invalidates the payment as a gift. ...

Tax treatment of a supply of an undivided working interest in the assets of a mine or an oil or gas well

Decision A would charge GST on the consideration for the tangible personal property (e.g. mining equipment for personnel, crushers, vehicles), B would account for the GST on the consideration for the taxable supplies of real property (e.g. mine office, refinery) and no tax would be collected on the supply of the mineral rights (e.g. mining permits). ... A would collect and account for the GST on the consideration for the supply of the tangible personal property; B would account for the GST on the consideration for the supply of the real property; and the supply of the right to explore for or exploit a mineral deposit would be deemed not to be a supply. ... Generally, GST/HST will not apply in a typical farm-out transaction unless there is some monetary consideration. ...

15 February 2019 GST/HST Ruling 193880 - Charity acting as an agent to purchase a service

“Recipient” in respect of a supply of property or a service is defined in subsection 123(1) to mean, where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration. ... The reimbursement by the Faculties of the […] service fee would not be consideration for a supply, and therefore GST/HST will not be payable on the reimbursement. ... Ruling 1.2 The second supply is made by [the Charity] to the Faculties, the consideration for which is the […]% administrative fee. ...

17 November 2008 GST/HST Interpretation 100736 - GST/HST on the Supply of Digitized Products Through a Web Site

A voluntary payment made for an electronic book is consideration for the supply of that book. ... Consideration The term "consideration" is also defined in subsection 123(1). ... Therefore, a voluntary payment would be included in the definition of consideration. ...

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