Under the terms of a contract for home renovation work to be performed for the appellant (a real estate agent) by the respondent, the respondent was to be paid 35% of the sale price “in consideration of the renovation work” with a minimum of $805,000 and a maximum of $910,000. After the house was sold, the respondent invoiced the appellant for $805,000 (which was paid) plus $40,250 GST and $80,299 QST (which was disputed) on the day that she became registered for GST/QST purposes.