Search - consideration

The application of section 9 of Part II of Schedule V to a particular supply is dependent on the mechanism under which the consideration, or portion thereof, payable or reimbursable is made for that supply. Therefore, it will be a question of a fact as to whether the consideration, or a portion of the consideration, payable for a particular service (whether massage therapy or Osteopathic manual therapy) supplied by XXXXX is paid under a provincial health insurance plan described in this exempting provision; i.e., the XXXXX Plan. ... The tax is collectible and remittable on the value of the consideration charged for taxable supplies of both Osteopathic manual therapy services and massage therapy services. ...

The value of the consideration for these supplies is subject to the 6%/14% GST/HST. •   It is the CRA's position that fees paid for missed and cancelled appointments, to the extent that these fees are not payment for a supply of property or a service, are not consideration for a supply and therefore no GST/HST would apply to these fees. ... Cancellation Fees Generally, fees paid for missed or cancelled appointments, to the extent that these fees are not payment for a supply of property or a service, are not consideration for a supply. ... Accordingly, the Corporation would be deemed to have collected GST/HST on the deemed consideration for cancellation fees charged in relation to taxable supplies. ...

As a result, unless the consideration for the financial service of arranging for the sale of partnership units exceeds 50% of the total consideration, the entire fee is taxable. 5. ... Further, it is stated that unless the consideration for the financial service of arranging for the sale of partnership units exceed 50% of the total consideration, the entire fee is exempt. ... Under section 139, where the consideration for a financial service which is supplied together with a non-financial service would be greater than 50% of the total of all amounts, each of which would be the consideration for the service so supplied if that service had been supplied separately, the supply of each of the services is deemed to be a supply of a financial service. ...

As the contract stipulates a monthly charge for the annual monitoring service fee in the amount of XXXXX pursuant to subsection 168(1) of the Act, the GST is payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration becomes due. ... The supply has been completed pursuant to paragraph 168(3)(a) of the Act and the GST is calculated on the value of the consideration XXXXX[.] Amounts paid as interest would represent consideration for an exempt financial service. ...

As such, the consideration paid to XXXXX is subject to GST under subsections [sic] 165(1) of the ETA. ... The reimbursements of the salaries and wages would form part of the consideration for the supply. ... These reimbursements would be part of the consideration for the supply of management services by XXXXX to XXXXX. ...

Subsection 152(2) of the Act states that where property is supplied by way of lease, licence or similar arrangement under an agreement in writing, the consideration, or any part thereof, for the supply shall be deemed to become due on the day the recipient is required to pay the consideration or part to the supplier pursuant to the agreement. Subsection 168(2) of the Act states that where consideration for a taxable supply is paid or becomes due on more than one day, the tax in respect of the supply is payable on each day that is the earlier of the day a part of the consideration is paid and the day that part becomes due and the tax that is payable on each such day shall be calculated on the value of the part of the consideration that is paid or becomes due, as the case may be, on that day. ... Amounts applied to the invoiced "remedy of repudiation" will be deemed, pursuant to s. 182 to be comprised of consideration and tax. ...