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Therefore a copy of this correspondence has been sent to […], Department of Finance Canada, for his consideration. ...

The consideration for the supply of a membership depends on the type, and the membership is valid […][for one year]. 8. […][Description of memberships and costs] 9. ...

. • The Agreement defines XXXXX to mean, XXXXX; • XXXXX will acquire Offsets from the Seller for consideration that isXXXXX; and • XXXXX is engaged in commercial activities and is registered for the GST/HST. ...

The following documents were submitted for our consideration: * Form GST386, Rebate Application for Foreign Conventions, on which [Company A], a non-resident located in [...] ...

EXPLANATION Generally, in accordance with section 165, every recipient of a taxable supply made in Canada is required to pay GST/HST on the value of the consideration for the supply. ...

Although we consider placement of a product in store aisles as a relevant consideration, it alone is not considered a determinative factor. ...

Interpretation Given Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% of the value of the consideration for the supply (15% in Nova Scotia, 13% in Ontario, New Brunswick, and Newfoundland and Labrador, and 14% in Prince Edward Island) unless the supply is zero-rated. ...

As indicated in the policy statement, the determination is a question of fact requiring consideration of all relevant facts. ...

Explanation Generally, in accordance with section 165, every recipient of a taxable supply made in Canada is required to pay GST/HST on the value of the consideration for the supply, unless the supply is zero-rated (listed in Schedule VI to the ETA and subject to the GST/HST at the rate of 0%) or exempt (listed in Schedule V to the ETA and not subject to the GST/HST). ...

As defined in subsection 123(1), a “foreign convention” means a convention (a) at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to non-resident persons, and (b) the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are non-resident. ...