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If the above conditions are satisfied, the GST in respect of the supply made under the varied, altered, or new agreements will be calculated at the rate of 7% on any part of the consideration attributable to any part of the property or service. ... If the above conditions are satisfied, the GST in respect of the supply made under the varied, altered, or new agreements will be calculated at the rate of 6% or 7% (as the case may be) on any part of the consideration attributable to any part of the property or service. ... If the above conditions are satisfied, the provincial part of the HST in respect of the supply made under the varied, altered, or new agreements will be calculated at the tax rate of the participating province that would have been calculated in respect of the supply made under the original agreement on any part of the consideration attributable to any part of the property or service. 25. ...

The amount of a new housing rebate under the GST/HST legislation is determined based on the total consideration payable for a taxable supply of a home, as well as the total consideration payable for any other taxable supply of an interest in the home (for example, the consideration for a taxable assignment sale). ... In these exceptional cases, the payments may be consideration for a separate supply and may therefore have a different GST/HST treatment. ... In these cases, the trailing commission is consideration for a separate supply from the supply of arranging for the initial sale of shares or units in the fund. ...

Reporting real estate income and expenses Your obligations, reporting income, which expenses and when, other considerations. ...

Performance Report on Sustainable Development Message from the Commissioner and the Deputy Commissioner Introduction Progress on commitments Goal 1: Enhancing Internal Capacities Goal 2: Integrating SD into Key Management Frameworks Goal 3: Reducing the Impact of CCRA Operations on the Environment In summary CCRA success stories Appendix 1: Action Plan Goal 1: Strengthen internal commitments and capacity Goal 2: Integrate SD considerations into decision-making plans and processes Goal 3: Reduce the environmental impact of operations in support of SD Appendix 2: SD Representatives, March 31, 2000 Page details Date modified: 1999-11-01 ...

This info sheet explains how to determine the consideration payable for new housing in B.C. where a builder's price includes the HST at 12% and is net of the enhanced B.C. new housing rebate in respect of the provincial part of the HST, where the rebate amount is paid or credited by the builder to the purchaser. ...

This info sheet explains how to determine the consideration payable for new housing in P.E.I. where a builder's price includes the HST at 14% and is net of the GST/HST new housing rebate in respect of the federal part of the HST paid or credited by the builder to the purchaser. ...

This info sheet explains how to determine the consideration payable for new housing in B.C. where a builder's price includes the HST at 12% and is net of the GST/HST new housing rebate in respect of the federal part of the HST and the B.C. new housing rebate in respect of the provincial part of the HST credited by the builder to the purchaser. ...

Supplying admissions for no consideration does not preclude a person from being a sponsor. ... This determination has to be done at the time the sponsor determines the consideration for the supplies of the admissions. ... Items that are not eligible for the rebate may be included in the consideration. ...

Supplying admissions for no consideration does not preclude a person from being a sponsor. ... This determination has to be done at the time the sponsor determines the consideration for the supplies of the admissions. ... Items that are not eligible for the rebate may be included in the consideration. ...

Therefore, the fee or commission received by the insurance agent or broker as consideration for the provision of the arranging for service would not be subject to GST/HST. ... As a result, the commission received by Broker A from the insurer for the arranging for service is consideration for an exempt supply of a financial service. ... Therefore, Broker B is required to charge HST on the consideration payable for Broker B’s taxable supply of a risk management service made in Ontario. ...