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In addition, for applications made on or after March 29, 2012, the promoter may sell, issue, or accept consideration in respect of the tax shelter only for the calendar year designated by the Minister as being applicable to the identification number. ... As such, a promoter will need to obtain a new identification number for a tax shelter before selling, issuing or accepting consideration in respect of that tax shelter if the previous number is no longer valid. ...

However, if the supplier's objective is to provide several properties or services, then it is unlikely that the provision of one of the properties or services would be regarded as incidental to the provision of any other. 2) Is the value of consideration charged for a particular property or service provided together with other properties or services the same as, or only marginally different from, what the value of the consideration for the particular property or service would be if it were provided alone? ... The NPO supplies the two tickets together for a single consideration of $81.00. ... Therefore, the consideration charged for both tickets is only marginally different from the amount the NPO would charge if it was only supplying the ticket to the performance. ...

However, if the supplier's objective is to provide several properties or services, then it is unlikely that the provision of one of the properties or services would be regarded as incidental to the provision of any other. 2) Is the value of consideration charged for a particular property or service provided together with other properties or services the same as, or only marginally different from, what the value of the consideration for the particular property or service would be if it were provided alone? ... The NPO supplies the two tickets together for a single consideration of $81.00. ... Therefore, the consideration charged for both tickets is only marginally different from the amount the NPO would charge if it was only supplying the ticket to the performance. ...

If the above conditions are satisfied, the GST in respect of the supply made under the varied, altered, or new agreements will be calculated at the rate of 7% on any part of the consideration attributable to any part of the property or service. ... If the above conditions are satisfied, the GST in respect of the supply made under the varied, altered, or new agreements will be calculated at the rate of 6% or 7% (as the case may be) on any part of the consideration attributable to any part of the property or service. ... 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 would have been calculated in respect of the supply made under the original agreement on any part of the consideration attributable to any part of the property or service. 25. ...

This total does not include consideration attributable to goodwill, supplies of financial services or supplies by way of sale of capital property of the person or associate. ... Information on the timing of liability for consideration will be available in Chapter 3, Tax on Supplies Public service bodies Form GST 31 s 129 13. ... The consideration for inter-branch or inter-divisional supplies should not be included in the small supplier threshold calculation because such transactions are deemed not to be supplies. ...

., 12% for banks, 10% for insurers and 15% for securities dealers) to determine the extent to which each of its residual inputs is acquired, imported or brought into a participating province, or consumed or used, for purposes of making taxable supplies for consideration. ... As well, if the election is in effect, the following rules apply in respect of each residual input of the person: the extent to which the consumption or use of the residual input is for the purpose of making taxable supplies for consideration is deemed to be equal to the particular prescribed percentage; the extent to which the consumption or use of the residual input is for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the particular prescribed percentage (that difference being 88% for banks, 90% for insurers and 85% for securities dealers); the extent to which the residual input is acquired, imported or brought into a participating province by the person for the purpose of making taxable supplies for consideration is deemed to be equal to the particular prescribed percentage; the extent to which the residual input is acquired, imported or brought into a participating province by the person for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the particular prescribed percentage; and for the purpose of determining an ITC in respect of the residual input, the description of B in the formula in subsection 169(1) is deemed to be equal to the particular prescribed percentage. ... As a result, the extent to which each of Securities Dealer Y’s residual inputs is acquired, imported or brought into a participating province or consumed or used for the purpose of making taxable supplies for consideration is deemed to be 15% and the extent to which each of Securities Dealer Y’s residual inputs is acquired, imported or brought into a participating province or consumed or used for purposes other than making taxable supplies for consideration is deemed to be 85%. ...

This total does not include consideration attributable to goodwill, supplies of financial services or supplies by way of sale of capital property of the person or associate. ... Information on the timing of liability for consideration will be available in Chapter 3, Tax on Supplies Public service bodies Form GST 31 s 129 13. ... The consideration for inter-branch or inter-divisional supplies should not be included in the small supplier threshold calculation because such transactions are deemed not to be supplies. ...

., 12% for banks, 10% for insurers and 15% for securities dealers) to determine the extent to which each of its residual inputs is acquired, imported or brought into a participating province, or consumed or used, for purposes of making taxable supplies for consideration. ... As well, if the election is in effect, the following rules apply in respect of each residual input of the person: the extent to which the consumption or use of the residual input is for the purpose of making taxable supplies for consideration is deemed to be equal to the particular prescribed percentage; the extent to which the consumption or use of the residual input is for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the particular prescribed percentage (that difference being 88% for banks, 90% for insurers and 85% for securities dealers); the extent to which the residual input is acquired, imported or brought into a participating province by the person for the purpose of making taxable supplies for consideration is deemed to be equal to the particular prescribed percentage; the extent to which the residual input is acquired, imported or brought into a participating province by the person for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the particular prescribed percentage; and for the purpose of determining an ITC in respect of the residual input, the description of B in the formula in subsection 169(1) is deemed to be equal to the particular prescribed percentage. ... As a result, the extent to which each of Securities Dealer Y’s residual inputs is acquired, imported or brought into a participating province or consumed or used for the purpose of making taxable supplies for consideration is deemed to be 15% and the extent to which each of Securities Dealer Y’s residual inputs is acquired, imported or brought into a participating province or consumed or used for purposes other than making taxable supplies for consideration is deemed to be 85%. ...

., 12% for banks, 10% for insurers and 15% for securities dealers) to determine the extent to which each of its residual inputs is acquired, imported or brought into a participating province, or consumed or used, for purposes of making taxable supplies for consideration. ... As well, if the election is in effect, the following rules apply in respect of each residual input of the person: the extent to which the consumption or use of the residual input is for the purpose of making taxable supplies for consideration is deemed to be equal to the particular prescribed percentage; the extent to which the consumption or use of the residual input is for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the particular prescribed percentage (that difference being 88% for banks, 90% for insurers and 85% for securities dealers); the extent to which the residual input is acquired, imported or brought into a participating province by the person for the purpose of making taxable supplies for consideration is deemed to be equal to the particular prescribed percentage; the extent to which the residual input is acquired, imported or brought into a participating province by the person for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the particular prescribed percentage; and for the purpose of determining an ITC in respect of the residual input, the description of B in the formula in subsection 169(1) is deemed to be equal to the particular prescribed percentage. ... As a result, the extent to which each of Securities Dealer Y’s residual inputs is acquired, imported or brought into a participating province or consumed or used for the purpose of making taxable supplies for consideration is deemed to be 15% and the extent to which each of Securities Dealer Y’s residual inputs is acquired, imported or brought into a participating province or consumed or used for purposes other than making taxable supplies for consideration is deemed to be 85%. ...

This total does not include consideration attributable to goodwill, supplies of financial services or supplies by way of sale of capital property of the person or associate. ... Information on the timing of liability for consideration will be available in Chapter 3, Tax on Supplies Public service bodies Form GST 31 s 129 13. ... The consideration for inter-branch or inter-divisional supplies should not be included in the small supplier threshold calculation because such transactions are deemed not to be supplies. ...