Search - consideration

After further review and research of the qualities and features of the XXXXX mattress and in consideration of the additional information you provided in our telephone conversation, we have revised our position regarding the tax status of this mattress. ...

The policy is based on careful consideration of the Tax Court of Canada and Federal Court of Appeal decisions in Riverfront, the exemptions in the ETA that apply to supplies made by medical practitioners and practitioners, as well as the information provided by stakeholders on the issue. ...

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 7% on the value of the consideration for the supply, or 15% in a participating province, unless the supply is zero-rated, pursuant to section 165 of the ETA. ...

Therefore, RMTs who are registered for the GST/HST must collect and remit the tax on the consideration for their services. ...

Interpretation Given Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 7% on the value of the consideration for the supply, or 15% in a participating province, unless the supply is zero-rated, pursuant to section 165. ...

Pursuant to subsection 141.01(5), the methods used by a person to determine the extent to which the use of properties is for the purpose of making taxable supplies for consideration or for other purposes must be made in a fair and reasonable manner and must be used consistently throughout a year. ...

However, we would point out that section 9 of Part II of Schedule V exempts a supply of any property or service, other than a zero-rated supply, if, and to the extent that, the consideration for the supply is payable or reimbursed by the government of a province under a plan established under the Act of the legislature of a province to provide for health care services for all insured persons of the province. ...

"taxable supply" means a supply that is made in the course of a commercial activity;... 165. (1) Subject to this Part, 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 rate of 7% on the value of the consideration for the supply. 221. (1) Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 7% on the value of the consideration for the supply, or 15% in a participating province, unless the supply is zero-rated, pursuant to section 165 of the ETA. ...