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The Canada Customs & Revenue Agency (CCRA) considers these fees to be payment for taxable supplies because they are consideration for the supply of telecommunications services, information technology services, installation and administration services, and the supply of taxable products and services. 2) Surcharge fees: Surcharge fees are paid by the user of the ABM to the retailer or operator of the ABM. ...

However, if the Council declares Casinos Revenues proceeds from such social occasion casinos, the proceeds would not be considered "government funding" for the purposes of the PSB rebate but consideration for the supply of the right to participate in a game of chance. ...

In addition, as you have indicated, for a supply to be zero-rated under the EDC Program, paragraph 1.2(b) of Part V of Schedule VI requires that the total amount of the consideration for that supply and for all other eligible supplies included in a single invoice or agreement made to the recipient be at least $1,000. ...

We enclose TIB-039R for your consideration. For vendors selling goods to Indian individuals, it would normally be paragraph 87(1)(b) of the Indian Act that would apply, as it states "the personal property of an Indian or band situated on reserve. ...

In consideration for the services provided, the Corporation is entitled to a monthly fee calculated in accordance with XXXXX of the agreement. ...

Accordingly, when a medical practitioner renders chelation therapy services to his or her patient to address the symptoms noted above, the supply of those services is exempt and therefore no GST/HST is charged on the consideration for this supply. ...

Furthermore, a transfer of property of a person to an insurer in the course of settling an insurance claim is treated as having occurred for no consideration (i.e. the value of the transfer for GST/HST purposes is zero). ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% (or HST rate of 15%, as applicable) on the value of the consideration for the supply. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% (or HST rate of 15%, as applicable) on the value of the consideration for the supply. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% (or HST rate of 15%, as applicable) on the value of the consideration for the supply. ...