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Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (or 14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

If the limited partnership unit is a "financial instrument" as defined in subsection 123(1), you would like to know if the commission received for the sale of the limited partnership unit is consideration for an "arranging for" service as referred to in paragraph (l) of the definition of "financial service" in subsection 123(1). ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (or 14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

Under subsections 165(1) and (2) every recipient of a "taxable supply" made in Canada must pay GST/HST at the rate of 5%, or 13% if made in a participating province, on the value of the consideration for the supply. ...

In consideration of the Department's position, it does not appear that the repair services acquired by the courier company are zero-rated by virtue of paragraph 2(a), as the above stated requirements would not have been met. ...

A copy of your letter, and our reply, have been forwarded to the Domestic Rebates Division, STC, for their consideration in any future administrative policy decisions. ...

The consideration for the supply of the XXXXX card is paid by the purchaser and the XXXXX is physically given to the purchaser at a place in Canada XXXXX therefore the supply in fact takes place in Canada. ...

Our policy, as outlined in the attached policy paper on solo flying time, is that charges made for the rental of an aircraft for purposes of completing solo flying time requirements for a commercial pilot's licence should be regarded as consideration for an supply of an educational service that is exempt pursuant to section 8. ...