Words and Phrases - "consideration"

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National Car Parks Ltd v Revenue and Customs, [2019] EWCA Civ 854

car park machines that did not refund coin payments thereby received extra consideration for VAT purposes

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Words and Phrases
consideration

MEO — Serviços de Comunicações e Multimédia SA v. Autoridade Tributária e Aduaneira, ECLI:EU:C:2018:942 (ECJ (5th Chamber))

payments pursuant to contract for remaining minimum service term were consideration

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Words and Phrases
consideration
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 182 fee for early termination of services contact was consideration for the service 143

Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 S.C.R. 715

cash-settled derivatives had the effect of fixing mine production]

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Words and Phrases
consideration
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. shifting CRA position could not be relied upon except to evidence ambiguity 73
Tax Topics - Statutory Interpretation - Redundancy/reading in words presumption against tautology 114
Tax Topics - Statutory Interpretation - Resolving Ambiguity residual presumption in favour of the taxpayer 125
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Futures/Forwards/Hedges “hedging “ includes cash settled derivatives including options 415
Tax Topics - Statutory Interpretation - Regulations/Statutory Delegation addition of regulation did not significantly expand scope of tax 223

Dale v. The Queen, 94 DTC 1100 (TCC), aff'd supra.

shares must be issued within a reasonable time

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Words and Phrases
consideration

Fiducie Famille Gauthier v. The Queen, 2011 DTC 1343 [at 1917], 2011 TCC 318, aff'd 2012 FCA 76

agreement to bear costs was additional consideration

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Words and Phrases
consideration
Locations of other summaries Wordcount
Tax Topics - General Concepts - Substance 227

Groupmark Canada Ltd. v. The Queen, 93 DTC 5179 (FCTD)

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Words and Phrases
consideration

Canada v. Toronto Refiners and Smelters Ltd., 2003 DTC 5002, 2002 FCA 476

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Words and Phrases
consideration

Dowbrands Canada Inc. v. The Queen, [1997] GSTC 85 (TCC)

rebates reduced consideration but no obligation to rebate GST

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Words and Phrases
consideration

Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269

"consideration" under law of contract

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Words and Phrases
consideration
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration "consideration" under law of contract 111
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (g) commercial efficacy of arrangement involving kiosk and support services turned on the advance of money 418
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply three elements integrally connected 230
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.4) predominant element not described in (r.4) or (r.5) 179

Commission Scolaire des Chênes v. Canada, [2002] GSTC 11, 2001 FCA 264

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Words and Phrases
consideration
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration provincial subsidy was paid only if busing services provided 182

Canada v. Costco Wholesale Canada Ltd., 2012 FCA 160

Costco agreement to use Amex cards exclusively was "arranging for" support of Amex's supply of credit

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Words and Phrases
consideration
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) payments by credit card company to store were not merely discounts to its fees 170

Boardwalk Equities Inc. v. Canada, 2013 FCA 140, aff'g Calgary Board of Education v. The Queen, 2012 TCC 7

consideration not reduced by credit for subsequent provincial subsidy

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Words and Phrases
consideration