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EXPOSÉ DES FAITS Vous avez fourni les renseignements suivants pour notre considération: Une personne morale dans la province du Québec inscrite au fichier de la TPSTVH («l'inscrit») conclut un contrat de locationacquisition dans cette province ayant pour objet une voiture de tourisme; Un acompte de XXXXX payable lors de la signature du contrat et des versements mensuels de XXXXX échelonnés sur une période de XXXXX mois sont exigés à titre de contrepartie de cette fourniture; Au terme du contrat, l'inscrit peut acheter la voiture de tourisme (supposons en 1997) pour une contrepartie égale à XXXXX Il a été déterminé, principalement en considérant l'importance du montant payable pour acquérir le véhicule à la fin du bail, que cette entente constituait une convention de louage; Aussi, il à été établi que la TPS (à 7%) était payable sur chacun des paiements, y compris le versement initial de XXXXX effectués en relation avec le contrat de location de la voiture; Des crédits de taxe sur les intrants (CTI) pouvaient être demandés par l'inscrit à l'égard de la TPS ainsi payable en application de l'article 169 de la LTA. ...

Statement of Facts the Regional Municipality of XXXXX (the "Region") and XXXXX are registered for GST purposes; the Region is a "municipality" for GST purposes; the Region has contracted XXXXX to operate and manage its blue box recycling program; the elements of XXXXX service include the collection, sorting, processing and marketing of recyclable materials; XXXXX operates a dedicated facility that is used to sort, process and store the materials; the consideration for XXXXX service is based on a formula which takes into account amounts received upon the sale of the recycled materials to third parties; ownership of the recycled materials remains with the Region until sold to third parties; XXXXX had firm commitments from third parties for the purchase of the recyclable materials prior to entering into this arrangement with the Region the Region will collect applicable GST in respect of its sales of the recycled material; and, XXXXX will collect GST in respect of the service it provides to the Region. ...

For the purpose of proposed section 222.1 of the Act, the sale or assignment of a bad debt portfolio will require XXXXX to collect and remit tax on the consideration received from XXXXX[.] 4. ...

Interpretation Given It is proposed that subsection 223(1) of the ETA be amended as follows: "223(1)- Disclosure of tax If a registrant makes a taxable supply, other than a zero-rated supply, the registrant shall indicate to the recipient, either in prescribed manner or in the invoice or receipt issued to, or in an agreement in writing entered into with, the recipient in respect of the supply, (a) the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply in a manner that clearly indicates the amount of the tax; or (b) that the amount paid or payable by the recipient for the supply includes the tax payable in respect of the supply. ...

In general, government funding is an amount of money paid to a person by a grantor for the purpose of financially assisting a person in carrying out the purposes of the person, and not as consideration for a supply other than an exempt supply provided to a person other than the grantor, or persons related to the grantor. ...

The supply of the XXXXX by way of sale is subject to GST (i.e. 7% on the consideration paid or payable on the sale of the XXXXX under subsection 165(1) of the Excise Tax Act (the Act). ...

Interpretation Given The contract outlining the terms of this particular supply was not provided for our consideration. ...

One common exception is if the person qualifies as a small supplier; that is, the consideration for his/her taxable supplies made worldwide (with certain exceptions such as sales of capital property) exceeds $30,000 over four calendar quarters or in any one calendar quarter. ...

. •   The consideration to be paid by CoB to CoA for the use of the Spot is based on a percentage of the advertising revenues generated by CoB. •   The agreement between CoA and CoB provides that CoB shall use its best efforts to procure advertising for placement on the web-site. ...

That subsection provides that the methods used by a person in determining the extent to which properties or services acquired by the person are for use in making taxable supplies for consideration, or for other purposes, must be fair and reasonable and used consistently throughout the year. ...