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According to section 153, the value of consideration, or any part of the consideration, for a supply is considered to be equal to: (a) where the consideration or that part is expressed in money, the amount of the money; and (b) where the consideration or that part is other than money, the fair market value of the consideration or that part at the time the supply was made. ...

Notwithstanding that a cooperating brokerage typically represents the interest of the buyer, for GST/HST purposes, the cooperating brokerage is considered to be making a taxable supply of a service to the listing brokerage. ...

The fee paid by the hospital is considered to be part of the consideration for the supply by the Company to the hospital. ...

Single serving of unflavoured milk and pre-packaged muffin Unflavoured (white) milk in a single serving size container is considered to be a basic grocery for GST/HST purposes and hence is usually zero-rated. ...

If the amateur athlete trust distributes property to the athlete, the trust is considered to have made a supply. ...

.- Notwithstanding subsection (1), 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, for the purposes of this Part, 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. (3) Payment- For the purposes of this Part, where consideration that is not money is given or required to be given, the consideration that is given or required to be given shall be deemed to be paid or required to be paid, as the case may be. 168(1) General rule- Tax under this Division in respect of a taxable supply is payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. (2) Partial consideration- Notwithstanding subsection (1), where consideration for a taxable supply is paid or becomes due on more than one day, (a) tax under this Division 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 (b) 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. (3) Supply completed- Notwithstanding subsections (1) and (2), where all or any part of the consideration for a taxable supply has not been paid or become due on or before the last day of the calendar month immediately following the first calendar month in which (a) where the supply is of tangible personal property by way of sale, other than a supply described in paragraph (b) or (c), the ownership or possession of the property is transferred to the recipient, (b) where the supply is of tangible personal property by way of sale under which the supplier delivers the property to the recipient on approval, consignment, sale-or-return basis or other similar terms, the recipient acquires ownership of the property or makes a supply of it to any person, other than the supplier, or (c) where the supply is under an agreement in writing for the construction, renovation or alteration of, or repair to, (i) any real property, or (ii) any ship or other marine vessel, and it may reasonably be expected that the construction, renovation, alteration or repair will require more than three months to complete, the construction, renovation, alteration or repair is substantially completed, tax under this Division in respect of the supply, calculated on the value of that consideration or part, as the case may be, is payable on that day. (4) Continuous supplies- Subsection (3) does not apply in respect of a supply of water, electricity, natural gas, steam or any other property where the property is delivered or made available to the recipient on a continuous basis by means of a wire, pipeline or other conduit and the supplier invoices the recipient in respect of that supply on a regular or periodic basis. (5) Sale of real property- Notwithstanding subsections (1) and (2), tax under this Division in respect of a taxable supply of real property by way of sale is payable (a) in the case of a supply of a residential condominium unit where possession of the unit is transferred, after 1990 and before the condominium complex in which the unit is situated is registered as a condominium, to the recipient under the agreement for the supply, on the earlier of the day ownership of the unit is transferred to the recipient and the day that is sixty days after the day the condominium complex is registered as a condominium; and (b) in any other case, on the earlier of the day ownership of the property is transferred to the recipient and the day possession of the property is transferred to the recipient under the agreement for the supply. (6) Value not ascertainable- Where under subsection (3) or (5) tax is payable on a day and the value of the consideration, or any part thereof, for the taxable supply is not ascertainable on that day, (a) tax calculated on the value of the consideration or part, as the case may be, that is ascertainable on that day is payable on that day; and (b) tax calculated on the value of the consideration or part, as the case may be, that is not ascertainable on that day is payable on the day the value becomes ascertainable. (7) Retention of consideration- Notwithstanding subsections (1), (2), (3), (5) and (6), where the recipient of a taxable supply retains, pursuant to (a) an Act of Parliament or of the legislature of a province, or (b) an agreement in writing for the construction, renovation or alteration of, or repair to, any real property or any ship or other marine vessel, a part of the consideration for the supply pending full and satisfactory performance of the supply, or any part thereof, tax under this Division, calculated on the value of that part of the consideration, is payable on the earlier of the day that part is paid and the day it becomes payable. (8) Combined supply- For the purposes of this section, where a supply of any combination of service, personal property or real property (each of which is in this subsection referred to as an "element") is made and the consideration for each element is not separately identified, (a) where the value of a particular element can reasonably be regarded as exceeding the value of each of the other elements, the supply of all of the elements shall be deemed to be a supply only of the particular element; and (b) in any other case, the supply of all of the elements shall be deemed(i) where one of the elements is real property, to be a supply only of real property, and (ii) in any other case, to be a supply only of a service. (9) Deposits- For the purposes of this section, a deposit (other than a deposit in respect of a covering or container in respect of which section 137 applies), whether refundable or not, given in respect of a supply shall not be considered as consideration paid for the supply unless and until the supplier applies the deposit as consideration for the supply. 2004/08/17 — RITS 53462 — Tax Status of Adaptive Technology for Blind Individuals ...

None of these elements can be viewed as satisfying the recipient's needs on its own, and neither can any one of these elements be considered to be a supply distinct and independent from the supply of the others. ...

An entity must meet all of the above conditions to be considered a non-profit organization for ETA purposes. ...

However, if Corp A does not claim the ITC, Corp D, who is the importer of record and thus has the import documentation, will instead be considered as having imported the goods for supply in the course of its commercial activities, for purposes of subsection 169(1). ...

Therefore, we are of the view that the products previously referred to in paragraphs 6a), b), c), f), g) and h) are considered food and are zero-rated for GST/HST purposes, as none of the exceptions of Part III apply. ...