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Pursuant to section 5 of Schedule VII to the ETA, goods entering Canada as replacement parts and replacement goods sent to a particular person under a warranty arrangement qualify for GST/HST relief, insofar as the goods are supplied under a warranty for no consideration other than shipping and handling charges. ...

Interpretation Given A taxable supply of a service made in Canada is generally subject to GST/HST at the rate of 7% (15% when made in a participating province: Nova Scotia, New Brunswick, or Newfoundland) on the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

Explanation 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 the HST of 15% where applicable, on the value of the consideration for the supply pursuant to subsections 165(1) and (2) of the Excise Tax Act (ETA). ...

A supply of IPP made in Canada is generally subject to GST/HST at the rate of 7% (15% when made in a participating province; Nova Scotia, New Brunswick or Newfoundland) of the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

Based on the information provided, the Interac fee of XXXXX per transaction is not paid as consideration for the supply of an exempt financial service, and therefore is taxable at 7% pursuant to section 165(1) of the Excise Tax Act (ETA). ...

As set out in your draft memo, Policy Statement P-077R, Single and Multiple Supplies, poses some considerations to determine whether the goods and services provided together constitute one supply or separate supplies. ...

A taxable supply of IPP that is made in Canada is subject to the GST/HST calculated on the value of the consideration for the supply at a rate of 7% or 15% where the supply is deemed to be made in a participating province (i.e., Nova Scotia, New Brunswick, or Newfoundland and Labrador), unless the supply is zero-rated (taxed at 0%). ...

For our consideration, you provided us with product descriptions of XXXXX reagents. ...

The supply of a service made in Canada in the course of a commercial activity is taxable for GST/HST purposes at the rate of 7% (15% where the supply is made in a participating province (The three participating provinces are Nova Scotia, New Brunswick and Newfoundland and Labrador.)) on the value of the consideration for the supply unless the supply is zero-rated (i.e., taxable at the rate of 0%). ...

Interpretation Requested Should XXXXX charge their customers GST/HST pursuant to subsection 221(1) of the Excise Tax Act ("the Act") on the rental fee paid to XXXXX in consideration of the supply of web site hosting services? ...