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"maintenance fee", etc.) are considered to be part of the consideration for the supply of the real property and therefore, take on the same tax status, in this case that being GST exempt. ...

Section 141.01 clarifies that an input is regarded as being for use in commercial activities only to the extent it is for use in making taxable supplies for consideration. ...

Where consideration (i.e. revenue) for taxable supplies exceeds $30,000 in a year, you will be required to register for GST and file a GST return on a regular basis. ...

In this case the appropriate interpretation for the calculation of the instalment base would be: •   similar to the above, the formula of subpara 237(a)(i) is inoperative since it requires the election made under subsection 248(3) to cease having application, •   under subpara. 237(2)(a)(ii) the net tax for the particular reporting period in this case is the period from July 1st 1996, to June 30th 1997, •   the formula under 237(2)(b) will take into consideration both the net tax for the twelve month period for 1995 ($5600) plus the immediately preceding period which is the short period of January to June 30th 1996, ($2200) which will result in an instalment base of C x 365/D or [($5600 + $2200) ÷ 365 (365 + 183)] = $5196 (rounded) •   Subsection 237(2) requires the instalment base to be the lesser amount of the above amounts which can only be determined once the net tax for fiscal year 96/97 becomes known. ...

In either case, under subsection 183(1) the purchaser would be deemed to have made, and the builder to have received, a supply of the property for no consideration at the time of repossession. ...

In the memorandum, XXXXX indicated that the contracts between the province and XXXXX were standard contracts similar to ones he had reviewed between the XXXXX and for which it had been determined that the payments made under the contracts were not consideration for a supply. 4. ...

In the situation where the property owner subsequently pays the City for the amounts paid, the payment is consideration for an exempt non-optional municipal service under section 21 of Part VI of Schedule V to the Act. ...

10 July 1998 GST/HST Interpretation HQR0001117- Temporary Importation of a Motorcycle Unedited CRA Tags ETA 169(2); ETA 212; ETA 213; ETA Sch VII                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001117 Business Number: XXXXX Attention: XXXXX XXXXX July 10, 1998 Subject: GST/HST INTERPRETATION Proposed Law Regulations Temporary Importation of a Motorcycle Dear XXXXX A copy of your letter of March 3, 1998, and a copy of the response from our Customs and Trade Administration Branch concerning the application of the Goods and Services Tax/Harmonized Sales Tax GST/HST to a motorcycle temporarily imported was forwarded to our office for consideration. ...

The contribution referred to in the Schedule to the Agreement is consideration for this supply. ...

November 12, 1991 (HQ letter to XXXXX: The incoming letter from XXXXX stated that fuel gas may be supplied by XXXXX for nil consideration or it may be purchased from XXXXX by the shipper at a price. ...