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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 HST rate of 15%, as applicable) on the value of the consideration for the supply. ...

Generally, the GST/HST applies to the consideration paid or payable for taxable supplies that are made in Canada, or deemed to be made in Canada, unless a legislative provision specifically exempts the supply. ...

Generally, the GST/HST applies to the consideration paid or payable for taxable supplies that are made in Canada, or deemed to be made in Canada, unless a legislative provision specifically exempts the supply. ...

A taxable supply of a service made in Canada is subject to tax at the GST rate of 7% (HST rate of 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%). ...

Each "individual charge" would consequently be considered to be consideration for the single supply of the specific good which it is shown as relating to. ...

If this is the case, the travel agent, as the supplier of the passenger transportation service to the passenger, must collect the tax, if any, on the value of the consideration for that supply to the passenger and account for it in the agent's net tax. ...

XXXXX In consideration for the services provided, the Corporation is entitled to a monthly fee calculated in accordance with XXXXX the agreement. ...

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 rate of 15%, as applicable, on the value of the consideration for the supply. ...

Ruling Given Based on the facts set out above, we rule that the supply of the membership in the Association, for a consideration of $XXXXX, is not exempt from the GST under section 18 of Part VI of Schedule V to the ETA. ...

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 HST rate of 15%, as applicable) on the value of the consideration for the supply. ...