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INTERPRETATION GIVEN In general, every recipient of a taxable supply (other than a zero-rated supply) made in Canada is required to pay GST/HST at the rate of 5%, 13%, or 15% (depending on the province in which the supply is made) on the value of the consideration for the supply, pursuant to section 165. ...

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. ...

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 (subject to the GST/HST at the rate of 0%.). ...

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. ...

INTERPRETATION PROVIDED Subsection 19(1) of the New Housing Transition Tax and Rebate Act (NHTTRA) of British Columbia imposes upon a recipient of a “taxable sale”, a tax in respect of the sale equal to 2% of the value of the consideration for the sale. ...

The consideration charged by XXXXX to XXXXX includes an amount calculated on the basis of the number of staff and the applicable rate for the type of staff plus amounts to cover XXXXX rental and administrative costs related to the provision of these services. ...

In determining whether an independent agent is acting in the ordinary course of its business with respect to particular activities, consideration should be given as to whether those activities are typical of the activities that would usually be carried out in the course of the particular trade, as the case may be, of the independent agent. ...

XXXXX entered into an agreement to assign its leasehold interest in the Lot to XXXXX for consideration equal to $XXXXX. ...

. •   You requested a full refund of the consideration, HST and interest from the supplier in your letter XXXXX. ...

As stated in your letter, section 201 of the Excise Tax Act (the ETA) limits the ITC that may be claimed on the purchase of a passenger vehicle to the lesser of (a) the tax that was payable by the registrant in respect of the acquisition, importation or bringing in, as the case may be, of the vehicle; and (b) the amount determined by the formula (A x B)- C where A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle at the particular time, (ii)... for consideration equal to the amount deemed under paragraph 13(7)(g) or (h) of the Income Tax Act (the ITA) to be, for the purposes of section 13 of that Act, the capital cost to a taxpayer of a passenger vehicle to which that paragraph applies. ...