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., XXXXX and XXXXX, are "for profit" organizations and therefore cannot be "qualifying non-profit organizations" as determined for purposes of section 259 and as described under subsection 259(2) of the Excise Tax Act ("ETA"); 2. that the monies received from the Ministry of Health XXXXX are "government funding" as defined in the Public Service Body Rebate (GST) Regulations, that is, the monies received are consideration for a supply of ambulance services and would qualify as "government funding" under subparagraph 2(a)(ii) of the Regulations where the ambulance service is an exempt supply. ... Do the monies paid by the Ministry of Health of XXXXX as consideration for a supply of ambulance services qualify as "government funding" as defined in the Regulations? Monies paid by the Ministry to organizations as consideration for the supply of ambulance services qualify as government funding as provided for in section 2 of the Public Service Bodies Rebate (GST) Regulations under the definition of "government funding" in subparagraph 2(a)(ii). ...

The direct cost exemption under section 6 of Part VI of Schedule V applies when goods are sold at the "usual charge" and the consideration is equal to or less than the direct cost. ... The proceeds from the sale of raffle tickets are not considered to be donations since such proceeds represent consideration for the supply of the tickets. ... Pursuant to section 4 of Part VI of Schedule V to the Act, it would be correct to state that the sale of goods by a non-profit organization would be exempt from GST/HST if: the NPO does not carry on a business of selling such property, all the salespersons are volunteers, the consideration for each item is $5.00 or less and the goods are not sold at an event at which supplies of property of the same kind or class are being sold by persons who carry on the business of selling such property. ...

Also note that it is the Department's view that the contributions made to XXXXX are consideration for the supply of internet services, i.e., in return for their contributions, the members and the XXXXX receive supplies of uninterrupted, unlimited access to the internet, a web page, and 10 E-mail accounts. ... "Direct cost" is defined in subsection 123(1) and includes the consideration paid by the supplier XXXXX XXXXX to acquire the service, the GST/HST payable by the supplier, and any non-recoverable tax, duty, or fee, such as provincial sales tax. ... However, the reimbursements paid by the members to XXXXX would be treated as consideration for the supply of the internet services. ...

As a registrant, the crafter will be entitled to claim ITCs for the tax payable on the establishment's commission for operating the sales and the tax payable on the consideration for renting the booth, provided that all the conditions for claiming the ITCs are met. ... The crafter will be entitled to claim input tax credits (ITCs) for the tax payable on the establishment's commission for operating the sales and the tax payable on the consideration for renting the booth, provided that all the conditions for claiming the ITCs are met. ... The effect is that the agent must account for the tax payable on the consideration for the supply of the property to the recipient in its GST/HST return, and remit any positive amount of net tax but will not collect the tax from the principal for its services relating to the supply of the property. ...

For the purpose of section 258.1, what is meant by the portion of the consideration for the supply that can "reasonably be attributed" to the special features? ... The portion of the consideration for the supply, i.e., the purchase price, to which the rebate applies must relate to the special features or adaptations of a qualifying motor vehicle where the purpose of these features or adaptations is to transport an individual using a wheelchair without having to collapse the wheelchair, or to equip the vehicle with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability. ... The vendor does not exclude from the consideration for the supply the value of any items that if sold as a separate supply, would be zero-rated under Part II of Schedule VI to the Excise Tax Act. ...

What is the effect of the election provided for under subsection 177(1.1) of the Excise Tax Act for the supply made through an agent to the recipient and for the supply by the agent to the principal made in respect of the supply to the recipient, the related consideration being generally constituted by a commission or a service fee? ... If the agent provided a service to the principal (such as acting as an agent in making the supply), the consideration for that supply of a service would also be subject to the general rules of Part IX of the ETA. ... The effect is that the agent must account for the tax collectible on the consideration for the supply of the property to the recipient in its GST/HST return, and remit any positive amount of net tax but will not collect the tax from the principal for its services relating to the supply of the property. * There is a limited exception to this deeming provision with respect to a specific ITC or rebate entitlement for a resident for tax paid on importation by a non-resident who is not a registrant in certain circumstances. ...

Where consideration for a supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration is the recipient of the supply as defined in subsection 123(1) of the Act. ... Section 4.5.1, Exports- Determining Residence Status of the GST/HST Memoranda Series is enclosed for your consideration. ...

A supply of a freight transportation service in respect of the transportation of an Item from a place in Canada to a place outside Canada is zero-rated (taxed at 0%) where the value of the consideration for the supply is $5 or more pursuant to section 6 of Part VII of Schedule VI. ... Where the total consideration for that supply is $5 or more, the supply will be zero-rated as per section 6 of Part VII of Schedule VI to the ETA. A freight transportation service from inside Canada to outside Canada will be zero-rated as per section 6 of Part VII of Schedule VI to the ETA if it is in respect of the transportation of tangible personal property where the total consideration of that freight transportation service is $5 or more even if the XXXXX or an Invoice that has both domestic and international destined freight transportation services. ...

None of the Operator, the Owner or A Ltd. make this supply, nor do any of them receive consideration in respect of the supply. ... There is one consideration for the supply of the Unit and the Services and the tenant enters into only one agreement that covers both the supply of the Unit and the Services. ... To the extent that the Operator incurs an expense that is not in relation to their performance as agent of an Owner and the amount of the expense forms part of the consideration payable for a taxable supply by the Operator to an Owner, the Owner will not be eligible for an input tax credit for the GST payable to the Operator on the supply; the Operator will generally be eligible for an input tax credit for the GST it pays on such expenses. ...

Terms * The Landlord will lease the Unit to the Tenant in consideration of the Rent to be paid. ... Where consideration is payable under an agreement for a supply, the “recipient” of the supply is the person who is liable under the agreement to pay that consideration. ...