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Generally, tax becomes payable in respect of a taxable supply 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. Generally, the consideration, or a part thereof, for a taxable supply shall be deemed to become due on the earliest of the earlier of the day the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice, the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part, and the day the recipient is required to pay that consideration or part to the supplier pursuant to an agreement in writing. ...

., wind storm, prolonged drought, severe hail, frost or flood) and fire, insects or disease and economic conditions which may affect the trees will be taken into consideration. ... Where a woodlot is a non-commercial woodlot, and money or other valuable consideration is received for the sale of timber or the right to cut timber, the sale proceeds are subject to tax on capital account, generally as a disposition of "personal-use property. ... New ¶ 12 has been added to clarify our interpretations and to take into consideration the impact of the decision of the Federal Court of Appeal in the case of Her Majesty the Queen v. ...

Section 35 of the Regulations provides an anti-avoidance rule where all of the following conditions are met: an agreement for a taxable supply of property or a service (original agreement) is entered into between a supplier and a recipient at any time before the harmonization date for a participating province the supplier and the recipient at a later time either directly or indirectly vary or alter the original agreement, or terminate the original agreement and one or more new agreements are entered into with each other or with other persons and under the new agreements the supplier supplies, and the recipient receives, one or more supplies that includes all or substantially all of the property or service that was to have been provided under the original agreement the supplier, recipient and, where applicable, the other persons are not dealing with each other at arm's length at the time the original agreement is entered into or at the later time when that agreement is varied or altered or when the new agreements are entered into under the original agreement, the provincial part of the HST would have been calculated at the tax rate of the participating province on all or part of the value of the consideration for the supply attributable to the property or service under the varied, altered or new agreements, the provincial part of the HST, in the absence of section 35, would not apply to, or would be calculated at a lesser rate on, any part of the value of the consideration for the supply attributable to any part of the property or service it may not reasonably be considered for both the supplier and the recipient that these varied, altered or new agreements have been undertaken or arranged primarily for bona fide purposes other than to, directly or indirectly, reduce, avoid or defer tax or any other amount payable under Part IX or benefit in any manner from the participating province becoming a participating province 20. If the above conditions are satisfied, the provincial part of the HST in respect of the supply made under the varied, altered or new agreements will be calculated at the tax rate of the participating province, that is, the rate at which tax would have been calculated in respect of the supply made under the original agreement on any part of the value of the consideration attributable to any part of the property or service. 21. ... If the above conditions are satisfied, the provincial part of the HST in respect of the supply made under the varied, altered or new agreements will be calculated at the higher rate, that is, the rate at which tax would have been calculated for supplies made under the original agreement on any part of the value of the consideration attributable to the supply of the property or service made under the varied or new agreement. 24. ...

., wind storm, prolonged drought, severe hail, frost or flood) and fire, insects or disease and economic conditions which may affect the trees will be taken into consideration. ... Where a woodlot is a non-commercial woodlot, and money or other valuable consideration is received for the sale of timber or the right to cut timber, the sale proceeds are subject to tax on capital account, generally as a disposition of "personal-use property. ... New ¶ 12 has been added to clarify our interpretations and to take into consideration the impact of the decision of the Federal Court of Appeal in the case of Her Majesty the Queen v. ...

The basis for calculating the consideration for the supply made by the downstream merchant may vary. For example, the consideration may be a specific licence fee or a per transaction fee or a combination thereof. It is important to note that the method of calculating the consideration will generally not affect the characterization and tax status of the supply. ...

Theme IV: shrinking the environmental footprint, beginning with government Under Theme IV, the CRA contributed to the 2013-16 FSDS through four implementation strategies for Goal 1: Reduced greenhouse gas emissions (GHG) from operations, Goal 2: Embedded environmental considerations in Crown procurement, Goal 3: Improved sustainability in workplace operations and Goal 4: Greener services. ... Target 7.2 – Green procurement: Continue to take action to embed environmental considerations into Crown procurement Percentage of SD National Action Plan green procurement activities met In progress – The Contracting Division contacts the SD Centre of Expertise when developing RFPs and other procurement-related documents for the review and addition of environmental considerations. ... The Contracting Division contacts the SD Centre of Expertise when developing RFPs and other procurement-related documents for the review and addition of environmental considerations. ...

The determination of whether a single supply or multiple supplies are made requires consideration of the relevant facts of each case. ... Section 138 deems a supply to form part of another supply provided that they are supplied together for a single consideration. ... Whether a non-resident is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all relevant circumstances. ...

A fee charged for a returned cheque for insufficient funds is consideration for an exempt supply of a financial service under section1 of Part VII of Schedule V. ... Where the payment is for the use of the principal’s facilities, equipment or administrative services, the payment is consideration for a taxable supply made by the principal, and the GST/HST will generally apply. ... The amount retained by the principal is not consideration for a supply made by the principal, and as such, the GST/HST will not apply to this amount. ...

A fee charged for a returned cheque for insufficient funds is consideration for an exempt supply of a financial service under section1 of Part VII of Schedule V. ... Where the payment is for the use of the principal’s facilities, equipment or administrative services, the payment is consideration for a taxable supply made by the principal, and the GST/HST will generally apply. ... The amount retained by the principal is not consideration for a supply made by the principal, and as such, the GST/HST will not apply to this amount. ...

A fee charged for a returned cheque for insufficient funds is consideration for an exempt supply of a financial service under section1 of Part VII of Schedule V. ... Where the payment is for the use of the principal’s facilities, equipment or administrative services, the payment is consideration for a taxable supply made by the principal, and the GST/HST will generally apply. ... The amount retained by the principal is not consideration for a supply made by the principal, and as such, the GST/HST will not apply to this amount. ...