Search - consideration

Paragraph (c) of that provision zero-rates the service if: (c) the origin of the continuous journey is within the taxation area, but outside Canada, and the recipient of the supply tenders the consideration for the supply at a place outside Canada; "Origin" of a continuous journey has a legislative definition. ...

Pursuant to subsection 221(1) of the Act, every person who makes a taxable supply shall collect the GST at a rate of 7%, and pursuant to subsection 165(1) of the Act, every recipient of a taxable supply is required to pay the GST at a rate of 7% of the value of the consideration for the supply. ...

When all these indicators are taken into consideration in the context of XXXXX operations with respect to the Contract, we conclude that XXXXX  is not carrying on business in Canada. ...

The accompanying parts, accessories, and attachments will have the same zero-rated status as the wheelchair, provided that they are included as part of a single supply of a wheelchair product that is supplied for a single consideration: •   tray table; •   anti-tip casters and footplates; •   user-operated brakes •   seat tilt control, •   positioning cushions; and •   protective padding. ...

However, because certain issues raised in your letter may be affected by policies originating in this office, your letter was transferred to this office for further consideration. ...

In the event that a printed book and another item are considered to be two supplies, rather than a single supply of a new item, and neither supply is considered to be incidental to the other, then it will be necessary to allocate the consideration between the part attributable to the book and the part attributable to the other item. ...

Consequently, GST/HST is applicable to the total consideration for the services supplied in Canada by the patent and trade-mark agent (including reimbursement of any such search fees). ...

Consideration should also be given to where the recipient or other beneficiary (or beneficiaries) are when the service is supplied. ...

" On this basis, the XXXXX fee charged by the Association is consideration for admission to a place of amusement. ...

Every recipient of a taxable supply made in Canada is required to pay GST/HST in respect of the supply at the rate of 7% (15% where the supply is deemed to be made in a participating province) on the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...