Search - consideration

. […], [ACo] issued a number of invoices in its own name for consideration and tax in respect of certain supplies made to third parties. [ACo] collected the consideration and tax from the customers and forwarded the consideration to the Partnership and accounted for tax on supplies made to third parties in its own returns, remitting those amounts on its own BN account […] to the Canada Revenue Agency (CRA). 13. ... Subsection 177(1.11) only applies where the person charges and collects the consideration and tax collectible in respect of supplies made by the supplier as an agent for the supplier. ...

RULINGS GIVEN Based on the facts set out above, we rule as follows: […] The Building Permit Fee is consideration for an exempt supply made by [the Municipality] and therefore is not subject to the GST/HST. ... These fees are not consideration for a supply of a service of processing an application for a permit or licence that is exempt under paragraph 20(c) of Part VI of Schedule V, nor are they consideration for a supply of a municipal service that is exempt under section 21 of Part VI of Schedule V. ... The [Assessment Fees-Liquor Licence] and the [Review Fees- Liquor Licence Consultations] are consideration for the supply, and this supply is exempt pursuant to sub-paragraph 20(c)(ii) of Part VI of Schedule V. ...

To be a gift certificate, the gift card must entitle the bearer to a particular supply of goods or services or to a reduction of the total amount of money payable (i.e. consideration plus applicable taxes including GST/HST) for any supply of goods or services supplied by the issuing vendor. ... Therefore, XXXXX Cards and XXXXX Cards are gift certificates for GST/HST purposes subject to section 181.2 as XXXXX Cards and XXXXX Cards have value, are redeemed for the purchase of property or services, consideration has been paid, and they have no intrinsic value. ... When downloading music, the value of the recipient's account is reduced by the consideration and taxes. ...

The person is deemed not to have supplied a service to the contractor, and the service is deemed not to be consideration for a supply of the host gift by the contractor. ... Where the host gift is an exclusive product, the direct seller charges and accounts for the GST/HST on the supply of the exclusive product to contractors on the suggested retail price of the product, even if the direct seller supplies the host gift to the contractor for no consideration. ... The amount of the deduction is equal to the difference between the HST calculated on: • the Price of the exclusive product at the time the Company supplied the exclusive product to the Contractor, (i.e., 13% of $300 = $39 HST); and • the consideration paid by the Contractor (i.e., 13% of $0 = $0). ...

Under the Agreement, [Organizations C] supply [...] to [FinanceCo] for consideration described as [...]. 7. ... The payment of [...] constitute consideration for a taxable supply of the property and services rendered by [Organizations C] under the Agreement. 2. ... Consequently, they are, or form part of, the consideration for the supply. ...