Search - consideration

Pursuant to subsection 221(1), every person who makes a taxable supply in Canada is required to collect the GST/HST that is imposed under section 165 calculated on the value of consideration for that supply from the recipient. ...

Pursuant to subsection 221(1), every person who makes a taxable supply in Canada is required to collect the GST/HST that is imposed under section 165 calculated on the value of consideration for that supply from the recipient. ...

The consideration for the Assignment has the following components: Total purchase price: $[…] Purchase price per the APS: $[…] Deposits previously paid to the Vendor: $[…] Assignment fee: $[…] ($[…]- $[…] + $[…]) HST: $[…] ($[…] multiplied by […]%) 14. ...

Based on the facts, the Registration fees that the [Organization] collects from individuals who attend a particular […] conference are consideration for a supply of IPP in respect of which the Canadian rights can only be used in the province in which the […] conference takes place. ...

Whether a supplier is responsible for collecting and reporting the tax on a supply (or whether the recipient is required to pay and remit the tax) can be determined only upon consideration of all applicable facts and legislation. ...

Therefore, you are making a taxable supply of your IP (which falls within the broader category of intangible personal property (IPP)), and in return you receive royalties as consideration (payment) for that taxable supply. ...

Whether a supplier is responsible for collecting and reporting the tax on a supply (or whether the recipient is required to pay and remit the tax) can be determined only upon consideration of all applicable facts and legislation. ...