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Similarly, in order for an individual to be eligible for a GST/HST new housing rebate in respect of a laneway house purchased from a builder, the consideration attributable to the laneway house must be less than $450,000. Example 11 Returning to Example 3, suppose the consideration for Monique’s purchase of the property, which includes the principal housing unit and the laneway house, is $1.4 million. The consideration that is reasonably attributable to the principal housing unit is $900,000, while the consideration reasonably attributable to the laneway house is $500,000. ...

Written agreement of purchase and sale entered into on or after December 1, 2012 and before April 1, 2015 In these cases, the vendor is required to include in the written agreement, on the date the agreement is entered into, each of the following items: the value of consideration for the housing or interest therein as established for GST/HST purposes; a statement as to whether the amount represented in the agreement as the purchase price includes any of the B.C. transition tax, the GST or the HST and, if the purchase price includes any such tax, a statement that identifies each such tax, the rate of the tax and the amount of the tax; if a GST/HST new housing rebate, B.C. provincial new housing rebate or B.C. transition rebate has been taken into account in determining the amount payable to the vendor under the agreement, a statement that identifies each such rebate and the amount of the rebate; a statement as to whether the builder is a foreign supplier. ... In such cases the vendor is required to include in the statement of adjustments or other document provided to the purchaser, by the time tax on the sale becomes payable, each of the following items: the value of consideration for the housing or an interest therein as established for GST/HST purposes; Where the sale of the housing was grandparented under the rules for the transition to the HST in 2010, Footnote 6 the value of consideration is calculated differently than in other cases. See the answer to question 62 in GST/HST Notice 276, Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing for information on determining the value of consideration for GST/HST purposes in these circumstances. a statement as to whether the GST is payable on the sale and the amount of the tax; a statement as to whether the B.C. transition tax is payable on the sale and the amount of the tax; the completion percentage of the housing: immediately before July 1, 2010, immediately before April 1, 2013, and at the time the GST is payable in respect of the sale; the amount of the B.C. transition rebate that the builder is entitled to claim; the amount of the B.C. ...

Written agreement of purchase and sale entered into on or after December 1, 2012 and before April 1, 2015 In these cases, the vendor is required to include in the written agreement, on the date the agreement is entered into, each of the following items: the value of consideration for the housing or interest therein as established for GST/HST purposes; a statement as to whether the amount represented in the agreement as the purchase price includes any of the B.C. transition tax, the GST or the HST and, if the purchase price includes any such tax, a statement that identifies each such tax, the rate of the tax and the amount of the tax; if a GST/HST new housing rebate, B.C. provincial new housing rebate or B.C. transition rebate has been taken into account in determining the amount payable to the vendor under the agreement, a statement that identifies each such rebate and the amount of the rebate; a statement as to whether the builder is a foreign supplier. ... In such cases the vendor is required to include in the statement of adjustments or other document provided to the purchaser, by the time tax on the sale becomes payable, each of the following items: the value of consideration for the housing or an interest therein as established for GST/HST purposes; Where the sale of the housing was grandparented under the rules for the transition to the HST in 2010, Footnote 6 the value of consideration is calculated differently than in other cases. See the answer to question 62 in GST/HST Notice 276, Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing for information on determining the value of consideration for GST/HST purposes in these circumstances. a statement as to whether the GST is payable on the sale and the amount of the tax; a statement as to whether the B.C. transition tax is payable on the sale and the amount of the tax; the completion percentage of the housing: immediately before July 1, 2010, immediately before April 1, 2013, and at the time the GST is payable in respect of the sale; the amount of the B.C. transition rebate that the builder is entitled to claim; the amount of the B.C. ...

Similarly, in order for an individual to be eligible for a GST/HST new housing rebate in respect of a laneway house purchased from a builder, the consideration attributable to the laneway house must be less than $450,000. Example 11 Returning to Example 3, suppose the consideration for Monique’s purchase of the property, which includes the principal housing unit and the laneway house, is $1.4 million. The consideration that is reasonably attributable to the principal housing unit is $900,000, while the consideration reasonably attributable to the laneway house is $500,000. ...

Physician A receives consideration from the operator of the facility for the examination, review of the diagnostic test, and expert opinion. ... The operator's supply of the expert opinion made to the insurance company is taxable and the GST/HST is charged on the consideration for this supply. ... The GST/HST is charged on the consideration by the operator for these supplies. ...

The rebate will still available in respect of a supply of a tour package or accommodation made on or before March 22, 2017, regardless of when the consideration for the supply is paid or the tour takes place. ... To qualify you must meet all of the following conditions: The short-term and/or camping accommodation included in the eligible tour package was made available to a non-resident individual The supply of the tour package was made on or before March 22, 2017, or if the supply was made after that date, it was made before 2018 and all of the consideration for the supply was paid before January 1, 2018 You did not buy the eligible tour package to resell in the ordinary course of a business of selling tour packages You are a non-resident of Canada at the time the rebate application is filed You paid at least $200 before taxes (this amount does not include property and services included in the tour package that are not subject to tax, such as overseas transportation services) You send the Canada Revenue Agency (CRA) your rebate application by the filing deadline (see Filing your rebate application) You provide the necessary documents to prove you are eligible for the rebate If you are: a non-resident tour operator that is not registered for the GST/HST You bought an eligible tour package and resold it. or You bought short-term and/or camping accommodation in Canada and resold it as part of an eligible tour package. ... These documents must include the following information: the supplier’s name, address, telephone number and business number the recipient’s name, address and telephone number details about the supply, such as a description of the accommodation, the number of nights and consideration the GST/HST charged proof that the amount was paid (for example, a copy of a cancelled cheque or wire payment confirmation number) Tour operator records If you are a tour operator, you must also keep all of the following documents in your records and make them available if the CRA asks to see them: a list of names and addresses of the non-residents who bought your tour packages a list of names and addresses of the non-resident individuals who stayed in the accommodation the names of the agents through whom you sold the tour packages (if applicable) copies of the original invoices issued to your clients What to do if someone is filing your rebate application for you If you enter into an agreement with someone else to file your rebate application for you, see What to do if someone is filing your rebate application for you. ...

However, since there is typically no identifiable recipient of this taxable supply, and no identifiable liability for payment in respect of the supply, there is generally no consideration for such a supply and therefore no obligation to collect and remit the GST/HST. ... For example, in order for a person to be eligible to claim an ITC, a person must generally be making taxable supplies for consideration in the course of the endeavour of the person. Subsection 141.01(4) can apply in certain circumstances where acquisitions relate to making taxable supplies for no consideration and it can reasonably be regarded that the supply for no consideration is made for the purpose of facilitating, furthering or promoting an endeavour of any person. ...