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Effective December 1, 1994, the Department will require registered non-resident suppliers of licensed custom software to charge Division II tax to Canadian customers on the consideration for the licensed custom software if the software may be used in whole or in part in Canada. ... The Canadian registrant must self-assess the GST on the value of the consideration paid to the non-resident supplier under the software licence agreement. ...

However, no tax is payable on consideration for a taxable supply that becomes due or is paid before becoming due when the person making the supply is a small supplier who is not a registrant (section 166). ... In these calculations, consideration for most taxable supplies made by a person during a specified period is aggregated with a similar total for all associated persons. 10. ...

Legislative reference: Definition of “consideration” in subsection 123(1) and subsection 153(1) of the Excise Tax Act National coding system file number(s): 11725-8 Effective date: January 1, 1991 for GST and April 1, 1997 for HST Note: Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes. ... As such, GST/HST is exigible on the subsequent reimbursement by the client (to the extent that GST/HST is exigible on the consideration for the service provided by the lawyer to the client). ...

An "improvement" in respect of capital property is defined to be any property or service to the extent that the consideration for the property or service would be included in determining the adjusted cost base of the capital property for income tax purposes. Where the capital property in question is a residential complex, the improvement must relate to a property or service the consideration for which is included in the adjusted cost base of the residential complex. ...

Taking all of these factors into consideration, we start from the assumption that the vast majority of charities want to comply and that achieving good compliance starts with education. ... Having access to stakeholders that can provide us with "on the ground" type considerations of the challenges they face, has had a direct impact on how the charities program has evolved over the years. ...

Furthermore, the traditional definition of gift disqualifies as a gift a transfer of property for partial consideration, notwithstanding that there is a clear gift element and donative intent, a result with which the government and, apparently, the courts are not comfortable. ... Underlying the CCRA's interpretative approach to determining whether there is a gift in situations other than where there is an outright transfer of property for no consideration is that there be a clear donative intent to make a gift. ...

Appendix C- Summary tables The following tables illustrate the transitional rules for purchases of newly constructed or substantially renovated residential complexes from a builder, taking into consideration the previous two rate reductions in the GST. ... Purchase and sale agreement entered into after June 18, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 1 Ontario new housing rebate RST transitional rebate Before July 1, 2010 Before July 1, 2010 5% No No Yes No No Before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 Before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 13% No No Yes Yes Footnote 2 Yes Footnote 3 Purchase and sale agreement entered into after October 30, 2007 and before June 19, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 4 Ontario new housing rebate RST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 5% No No Yes No No Purchase and sale agreement entered into after May 2, 2006 and before October 31, 2007 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 5 Ontario new housing rebate RST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 6% No Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After July 1, 2010 After July 1, 2010 6% No Yes Yes No No Purchase and sale agreement entered into before May 3, 2006 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 6 Ontario new housing rebate RST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No Footnotes Footnote 1 The GST new housing rebate is available if all of the conditions for claiming the rebate are met, for example, the total consideration payable for the housing is less than $450,000. ...

Appendix C- Summary tables The following tables illustrate the transitional rules for purchases of newly constructed or substantially renovated residential complexes from a builder, taking into consideration the previous two rate reductions in the GST. ... Purchase and sale agreement entered into after November 18, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 1 B.C. new housing rebate PST transitional rebate Before July 1, 2010 Before July 1, 2010 5% No No Yes No No Before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 Before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 12% No No Yes Yes Footnote 2 Yes Footnote 3 Purchase and sale agreement entered into after October 30, 2007 and before November 19, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 4 B.C. new housing rebate PST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 5% No No Yes No No Purchase and sale agreement entered into after May 2, 2006 and before October 31, 2007 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 5 B.C. new housing rebate PST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 6% No Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After July 1, 2010 After July 1, 2010 6% No Yes Yes No No Purchase and sale agreement entered into before May 3, 2006 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 6 B.C. new housing rebate PST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No Footnotes Footnote 1 The GST new housing rebate is available if all of the conditions for claiming the rebate are met, for example, the total consideration payable for the housing is less than $450,000. ...

The proposed amendments would apply to an investment management service, a facilitatory service or a service of managing credit, rendered under an agreement for a supply, if any consideration for the supply becomes due or is paid without becoming due after December 14, 2009. They would also apply to any such service rendered under an agreement for a supply if all the consideration for the supply became due or was paid on or before December 14, 2009, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply or in respect of any other supply that includes an investment management service, facilitatory service or a service of managing credit. ...

., referrals, marketing direction, mentoring or coaching, bookkeeping, equipment); the amount paid or withheld is consideration for a taxable supply made by the principal practitioner to the practitioner. ... For the period of July 1, 2010 to August 31, 2010, the Government of Ontario will refund eligible status Indian purchasers an amount equal to the 8% provincial part of the HST paid for consideration that is due before September 1, 2010, on qualifying off-reserve supplies of property and services, upon application to the Ontario Ministry of Revenue. ...