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Effective December 1, 1994, the Department will require registered non-resident suppliers of licensed custom software to charge Division II tax to Canadian customers on the consideration for the licensed custom software if the software may be used in whole or in part in Canada. ... The Canadian registrant must self-assess the GST on the value of the consideration paid to the non-resident supplier under the software licence agreement. ...

This exercise also helped shed light on broader considerations related to rating the CRA on this specific dimension. ... The most important area worthy of consideration is having agents care about the tax situation with which the taxpayer is dealing since it is highly correlated with fairness and this is a dimension on which the CRA’s performance is relatively weaker. ...

However, because the written agreement of purchase and sale was entered into after April 6, 2010 and before July 2010 and the agreement does not meet the disclosure requirement, the tax payable by the purchaser is to be calculated at the HST rate of 13%: $309,734.51 (consideration for the purchase of the new house) + $ 40,265.49 (13% HST payable by purchaser) $350,000.00 (total amount payable by purchaser) However, the builder is considered to have collected the HST at the rate of 15%, i.e., HST of $46,460.18 ($309,734.51 × 15%). ... GST/HST Info Sheet GI-087,Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia explains how to calculate the consideration, the HST, and the GST/HST new housing rebate when the builder's price includes the HST at 15% and is net of the GST/HST new housing rebate. ...

Appendix C- Summary tables The following tables illustrate the transitional rules for purchases of newly constructed or substantially renovated residential complexes from a builder, taking into consideration the previous two rate reductions in the GST. ... Purchase and sale agreement entered into after June 18, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 1 Ontario new housing rebate RST transitional rebate Before July 1, 2010 Before July 1, 2010 5% No No Yes No No Before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 Before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 13% No No Yes Yes Footnote 2 Yes Footnote 3 Purchase and sale agreement entered into after October 30, 2007 and before June 19, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 4 Ontario new housing rebate RST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 5% No No Yes No No Purchase and sale agreement entered into after May 2, 2006 and before October 31, 2007 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 5 Ontario new housing rebate RST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 6% No Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After July 1, 2010 After July 1, 2010 6% No Yes Yes No No Purchase and sale agreement entered into before May 3, 2006 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 6 Ontario new housing rebate RST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No Footnotes Footnote 1 The GST new housing rebate is available if all of the conditions for claiming the rebate are met, for example, the total consideration payable for the housing is less than $450,000. ...

Appendix C- Summary tables The following tables illustrate the transitional rules for purchases of newly constructed or substantially renovated residential complexes from a builder, taking into consideration the previous two rate reductions in the GST. ... Purchase and sale agreement entered into after November 18, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 1 B.C. new housing rebate PST transitional rebate Before July 1, 2010 Before July 1, 2010 5% No No Yes No No Before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 Before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 12% No No Yes Yes Footnote 2 Yes Footnote 3 Purchase and sale agreement entered into after October 30, 2007 and before November 19, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 4 B.C. new housing rebate PST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 5% No No Yes No No Purchase and sale agreement entered into after May 2, 2006 and before October 31, 2007 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 5 B.C. new housing rebate PST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 6% No Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After July 1, 2010 After July 1, 2010 6% No Yes Yes No No Purchase and sale agreement entered into before May 3, 2006 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 6 B.C. new housing rebate PST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No Footnotes Footnote 1 The GST new housing rebate is available if all of the conditions for claiming the rebate are met, for example, the total consideration payable for the housing is less than $450,000. ...

The registrant provides evidence satisfactory to the CRA, based on statistical sampling that the calculation of the EPR, as described in paragraph 12 below, takes into consideration the non-qualifying transactions. The registrant will be entitled to claim ITCs for such non-qualifying transactions that are eligible for ITCs, in accordance with subsection 169(1) of the Act, provided the documentary requirements under subsection 169(4) of the Act are met. 5) The exemption from the ITC documentary requirements of subsection 169(4) of the Act will apply to meal and entertainment expenses acquired with procurement cards only where the registrant provides evidence satisfactory to the CRA that the registrant segregates such expenses to take into consideration the ITC restriction imposed under section 236 of the Act. 6) Purchases made with procurement cards subject to the HST rate of 15% must be segregated from those taxable at the GST rate of 7%. 7) Where the registrant has cost centres, divisions, business lines or other categories, the purchases must be segregated by such categories, to determine the eligibility for ITCs and the extent of consumption or use in the course of commercial activities. 8) Procurement card reports are reviewed and authorized by the immediate supervisor of the employee who used the card, the card administrator or by an authorized senior employee of the registrant, other than the employee who used the card, to ensure compliance with the registrant's procurement card policy. 9) The CRA has received written confirmation from the registrant's external auditor that their internal controls for procurement cards purchases are reliable. 10) The registrant has provided, along with its request for exemption, electronic data showing purchases made with procurement cards for the year preceding the request, for a sample period. ...

Legislative reference: Definition of “consideration” in subsection 123(1) and subsection 153(1) of the Excise Tax Act National coding system file number(s): 11725-8 Effective date: January 1, 1991 for GST and April 1, 1997 for HST Note: Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes. ... As such, GST/HST is exigible on the subsequent reimbursement by the client (to the extent that GST/HST is exigible on the consideration for the service provided by the lawyer to the client). ...

Similarly, section 156 generally permits certain corporations that are closely related to jointly elect to treat certain taxable supplies made between them as having been made for no consideration. ... Proposed amendments to section 156 Section 156 generally permits certain corporations and Canadian partnerships that are closely related to jointly elect to treat certain taxable supplies made between them as having been made for no consideration. ...

For reporting periods that begin before January 1, 2016 and end after December 31, 2015, the remittance rates and rules that apply before the proposed changes come into effect would continue to apply in respect of a supply for which consideration becomes due or is paid before January 1, 2016. ... For reporting periods that begin before January 1, 2017 and end after December 31, 2016, the remittance rates and rules that apply before the proposed changes come into effect would continue to apply in respect of a supply for which consideration becomes due or is paid before January 1, 2017. 34. ...

Therefore, individual researchers, non-profit organizations and private sector corporations that provide taxable research services must charge, collect and remit the GST/HST on the consideration paid or payable for their services if they are registered, or required to be registered for the GST/HST. ... The hospital authority will not charge the GST/HST on the consideration paid by the pharmaceutical company for these exempt services. ...