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Consideration should also be given to where the recipient or other beneficiary (or beneficiaries) are when the service is supplied. ...

" On this basis, the XXXXX fee charged by the Association is consideration for admission to a place of amusement. ...

Every recipient of a taxable supply made in Canada is required to pay GST/HST in respect of the supply at the rate of 7% (15% where the supply is deemed to be made in a participating province) on the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

Further there is no evidence that the XXXXX acted out of necessity arising from such considerations as a risk of fire, disease or a similar calamity with respect to the forest. ...

Every recipient of a taxable supply made in Canada is required to pay GST/HST in respect of the supply at the rate of 7% (15% where the supply is deemed to be made in a participating province) on the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

To determine whether it is zero-rated when it is supplied to a non-resident person, consideration must be given to whether the service is in respect of TPP and the location of the TPP at the time the service is performed. ...

Generally, as you know, subsection 165.1(2) of the ETA provides that the tax payable is zero in respect of a supply of tangible personal property or a service made through a mechanical coin-operated device that is designed to accept only a single coin of twenty-five cents or less as the total consideration for the supply. ...

You may wish to note the provisions of subsection 141.01(5), which indicates 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. ...

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. ...

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. ...