Search - consideration

Agence du revenu du Québec, 2024 QCCQ 1195-- summary under Subsection 298(6.1) Summary Under Tax Topics- Excise Tax Act- Section 298- Subsection 298(6.1) request to change the basis of the ARQ assessments from s. 168(9) to s. 182 (ETA equivalents) was rejected Three weeks before trial, the ARQ auditor concluded that Autonun should have been assessed pursuant to QSTA s. 318 (similar to ETA s. 182, regarding amounts forfeited to a taxable supplier being deemed to be inclusive of tax), rather than pursuant to QSTA s. 92 (similar to ETA s. 168(9), regarding deposits not being taxable consideration until applied as consideration) on which the assessment of Autonun had been based. ...

Canada (the King), 2025 FCA 27-- summary under Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Supply Ontario electricity suppliers made single supplies of electricity notwithstanding separate regulatory and delivery charges Bell Canada was required as a result of ETA s. 236.01 and the related regulation to recapture 100% of the input tax credits that it claimed in respect of the 8% Ontario HST that it paid on the consideration for the supplies to it in Ontario of electricity. ... Québec (Sous-ministre du Revenu), 2002 CanLII 25441 (QC CA) was distinguishable on the ground that it “involved two separate contracts and two separate considerations paid, thus creating two distinct supplies” (para. 29). ...

Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2025] UKSC 2-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 restrictions on concept of royalty payment Before noting (at para. 110) that the OECD commentary on the wording of Art. 12 of the Model Convention supported a narrow view of the scope of immovable property in Art. 6, Lady Rose stated (at para. 109): Article 12(4) [of the Canada-UK Treaty] defines "royalties" as any payment received "as a consideration for the use of, or the right to use, any copyright, patent, trade mark... ... Further, the 2017 Commentaries make clear that where payments are made in exchange for an outright transfer of the rights, those payments do not fall within Article 12 because "the payment is not in consideration 'for the use of, or the right to use' that property and cannot therefore represent a royalty" (para 8.2). ...

The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure), aff'd 2008 FCA 128-- summary under Subsection 143.2(7) Summary Under Tax Topics- Income Tax Act- Section 143.2- Subsection 143.2(7) A partnership ("ICON") of which the taxpayer became a limited partner purchased software from a subsidiary ("Trafalgar Capital") of the developer of the software in consideration for cash (as to 30% of the purchase price) and a promissory note (for the balance), with the taxpayer then assuming a portion of the promissory note as part consideration for his units in ICON. ...

Indeed, according to the Act, it is true that anyone can pay the registrant (in this case, Caterpillar), but on the condition that this payment is not made as consideration for the supply (the units, in the case before us). ... Acton paid Caterpillar in consideration for the units it acquired as part of its business operations. ...

Canada, 2003 DTC 5225, 2003 FCA 128-- summary under Disposition Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Disposition grant of non-compete did not entail a disposition of property/ settlement of right to damages is not a disposition for capital gains purposes A portion of the consideration paid by a purchaser of shares of operating companies in which the taxpayer had been a significant shareholder (directly, or through holding companies) was allocated as consideration for his entering into non-compete agreements. ...

Archambault J found that the $15 fees of the registrant were consideration for supplies of services to the travel agencies, but that such supplies were exempt supplies under three aspects of the financial services definition, of which the most apt were paras. ... (n) (consideration for a taxable supply) and (t) (prescribed service). ...

(g) of the definition, Sharlow JA stated (at paras. 25, 28, 30): [T]here is no evidence that Global would have been prepared to pay consideration to the Casinos for any of the three elements on its own. Since the three elements are integrally connected and there is a single consideration, there is a single supply.... ...