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Results 24801 - 24810 of 29078 for consideration

20 November 1998 GST/HST Ruling HQR0001156 - Application of the GST/HST to Forest Renewal Activities

However, the payments from the Fund to XXXXX are grants, and not consideration for supplies. ... As indicated in the above-noted ruling, the payment from the Fund to XXXXX is a grant and not consideration for a supply. ... Therefore, the reimbursements received from the shareholders are consideration for taxable supplies. ...

5 August 1999 GST/HST Interpretation HQR0001736 - Supplies of Condominium Units by

If the consideration payable by the individual to the company exceeds $20 per day and any of the conditions in (a) through (c) are not met, XXXXX is making a taxable supply to the company. ... If the company supplied a CU to an employee for consideration in excess of $20 per day, the supply by the company may still be exempt under paragraph 6(a) of Part I of Schedule V to the Act. ... In such cases, XXXXX XXXXX would be making a taxable supply and would be required to charge and collect tax on the supply based on the value of consideration for the supply. ...

7 September 2000 GST/HST Ruling 26962 - Conference Sponsored by the

This is a single supply of personal property made for the consideration of the registration fee. ... The working breakfast is a single supply of personal property made for the consideration paid for the ticket. ... "an admission in respect of a "place of amusement" unless the maximum consideration for a supply by the charity of such an admission does not exceed one dollar. ...

10 December 2002 GST/HST Interpretation 38070 - Advertising Services

Subsection 123(1) of the Act provides in part that the recipient of a supply of property or a service means, 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. Based on the information provided, CanCo appears to be the recipient of the deemed separate supplies of the advertising service made by AdCo as CanCo appears to be liable to pay the consideration for those supplies under the contract that it entered into with AdCo. As CanCo is a resident, the supplies would not appear to qualify for zero-rating and AdCo would consequently be required to collect tax on the consideration for the supply of advertising to CanCo, including the consideration that you have identified in your letter as relating to the XXXXX. ...

10 February 2003 GST/HST Interpretation 37725 - Tax Status of Advertising Services

In this case, the person ceases to be a small supplier immediately before the consideration becomes due or is paid for the particular taxable supply that puts the person over the $30,000 threshold. Both of these calculations exclude consideration attributable to the sale of goodwill of a business, supplies of financial services, and supplies by way of sale of capital property. ... Please note that if the total consideration payable to you by the non-resident in respect of the advertising services exceeds $30,000 Canadian in any four consecutive calendar quarters or in any one calendar quarter, you will be required to register for GST/HST purposes. ...

28 March 2023 GST/HST Interpretation 243033a - Credit card surcharge

In particular, you would like to know whether the Surcharge would be treated as additional consideration for Company A’s supply of the Business Services or as consideration for a separate supply made by Company A. ... In this situation, we view the merchant as providing a service to the customer in allowing the customer to use the credit card as a method of payment and we view the surcharge as an amount of consideration that is attributable to that service. ... In certain circumstances, a charge for a financial service that is connected to the provision of other services or property is treated, for GST/HST purposes, as consideration for a separate supply of the financial service despite the extent to which the financial service and the other elements of the transaction are bound together. ...

2 May 2024 GST/HST Interpretation 246050 - Assignment of an interest in real property and direction of title change

Non-arms length transactions Section 155 provides that where a supply of property or a service is made, between persons not dealing with each other at arm's length for consideration that is less than the fair market value of the property or service at the time the supply is made or for no consideration and the recipient of the supply is not a registrant who is acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities, then: (a) if no consideration is paid for the supply, the supply is deemed to be made for consideration, equal to the fair market value of the property or service at that time; and (b) if consideration is paid for the supply, the value of the consideration is deemed to be equal to the fair market value of the property or service at that time. ...

16-4 - Anti avoidance Rules

If the above conditions are satisfied, the GST in respect of the supply made under the varied, altered, or new agreements will be calculated at the rate of 7% on any part of the consideration attributable to any part of the property or service. ... If the above conditions are satisfied, the GST in respect of the supply made under the varied, altered, or new agreements will be calculated at the rate of 6% or 7% (as the case may be) on any part of the consideration attributable to any part of the property or service. ... If the above conditions are satisfied, the provincial part of the HST in respect of the supply made under the varied, altered, or new agreements will be calculated at the tax rate of the participating province that would have been calculated in respect of the supply made under the original agreement on any part of the consideration attributable to any part of the property or service. 25. ...

20 May 2008 GST/HST Interpretation 103795 - Amounts Paid Under Agreements Related to Shared Cash Dispensing Transactions

The amounts that are paid by XXXXX to XXXXX under XXXXX Agreement are consideration for taxable supplies. ... XXXXX provides for a payment to be made by XXXXX to XXXXX per month in consideration for the services provided by XXXXX. 10. ... XXXXX would have to collect GST/HST on that supply calculated on the consideration for that supply. ...

Branches and Divisions

This total does not include consideration attributable to goodwill, supplies of financial services or supplies by way of sale of capital property of the person or associate. ... Information on the timing of liability for consideration will be available in Chapter 3, Tax on Supplies Public service bodies Form GST 31 s 129 13. ... The consideration for inter-branch or inter-divisional supplies should not be included in the small supplier threshold calculation because such transactions are deemed not to be supplies. ...

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