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Section 142.1 has been reproduced below for referral purposes: 142.1(1) Billing location- For the purposes of this section, the billing location for a telecommunication service supplied to a recipient is in Canada if (a) where the consideration payable for the service is charged or applied to an account that the recipient has with a person who carries on the business of supplying telecommunication services and the account relates to a telecommunications facility that is used or is available for use by the recipient to obtain telecommunication services, that telecommunications facility is ordinarily located in Canada; and (b) in any other case, the telecommunications facility used to initiate the service is located in Canada. 142.1(2) Place of supply of telecommunication service- Notwithstanding section 142 and subject to section 143, for the purposes of this Part, a supply of a telecommunication service is deemed to be made in Canada where (a) in the case of a telecommunication service of making telecommunications facilities available, the facilities or any part thereof are located in Canada; and (b) in any other case, (i) the telecommunication is emitted and received in Canada, or (ii) the telecommunication is emitted or received in Canada and the billing location for the service is in Canada. ...

These goods and services are assembled into packages, each of which are supplied for a single consideration: a) The XXXXX XXXXX[.] b) The XXXXX: This supply is comprised of start up equipment necessary for a hospital to begin the XXXXX program. ...

The supply of personnel services by XXXXX to XXXXX  pursuant to the XXXXX  which commenced by the issuing of purchase orders by XXXXX XXXXX for work performed by temporary personnel entirely in XXXXX is subject to GST at the rate of zero percent on the value of the consideration for this supply by virtue of section 7 of Part V of Schedule VI to the ETA. ...

Further even if some of the services provided by XXXXX are not financial services then section 139, "Financial Services in Mixed Supply", applies as the financial services provided constitute a value which is more than 50% of the amount of the consideration for the service. ...

Specifically, registrants making taxable supplies of goods and services are required to disclose to purchasers, in one of three ways, that the HST has been charged on the supply, as follows: •   by indicating on receipts, invoices or in a written agreement the consideration paid or payable and the actual amount of tax payable on the supply in a manner that clearly indicates the amount of tax; •   by indicating on receipts, invoices or in a written agreement that the amount paid or payable includes the tax payable on the supply; or •   in a manner prescribed by regulation, such as by giving clearly visible notice to the recipient of the taxable supply at the place where the supply is made that the price includes the tax or that the price includes the tax where applicable (e.g., signs). ...

Generally, 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 GST rate of 7% (or HST rate of 15%, as applicable) on the value of the consideration for the supply. ...

As the Department of Finance is responsible for amendments to the legislation, we have forwarded your suggestions for legislative amendments to Finance officials for their consideration. ...

It reads (emphasis added): 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. ...

Pursuant to paragraph 1(o.2) of Part III of Schedule VI to the Excise Tax Act (ETA), supplies of sandwiches and similar products other than when frozen for which all of the consideration becomes due on or after May 14, 1996, or is paid on or after that day without having become due, are excluded from zero-rating and are therefore taxable supplies. ...

28 August 2000 GST/HST Interpretation 30915- Group Relief Election Under Subsection 156(2) of the Excise Tax Act Unedited CRA Tags ETA 156(2); GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXX Case: 30915XXXXXFile: 11755-18August 28, 2000 Subject: GST/HST INTERPRETATION Group Relief Election Under Subsection 156(2) of the Excise Tax Act Dear XXXXX: Thank you for your letter of April 19, 2000 (with attachment) concerning the election for nil consideration under section 156 of the Excise Tax Act. ...