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The basis for calculating the consideration for the supply made by the downstream merchant may vary. For example, the consideration may be a specific licence fee or a per transaction fee or a combination thereof. It is important to note that the method of calculating the consideration will generally not affect the characterization and tax status of the supply. ...

Generally, tax becomes payable in respect of a taxable supply by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. Generally, the consideration, or a part thereof, for a taxable supply shall be deemed to become due on the earliest of the earlier of the day the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice, the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part, and the day the recipient is required to pay that consideration or part to the supplier pursuant to an agreement in writing. ...

Section 35 of the Regulations provides an anti-avoidance rule where all of the following conditions are met: an agreement for a taxable supply of property or a service (original agreement) is entered into between a supplier and a recipient at any time before the harmonization date for a participating province the supplier and the recipient at a later time either directly or indirectly vary or alter the original agreement, or terminate the original agreement and one or more new agreements are entered into with each other or with other persons and under the new agreements the supplier supplies, and the recipient receives, one or more supplies that includes all or substantially all of the property or service that was to have been provided under the original agreement the supplier, recipient and, where applicable, the other persons are not dealing with each other at arm's length at the time the original agreement is entered into or at the later time when that agreement is varied or altered or when the new agreements are entered into under the original agreement, the provincial part of the HST would have been calculated at the tax rate of the participating province on all or part of the value of the consideration for the supply attributable to the property or service under the varied, altered or new agreements, the provincial part of the HST, in the absence of section 35, would not apply to, or would be calculated at a lesser rate on, any part of the value of the consideration for the supply attributable to any part of the property or service it may not reasonably be considered for both the supplier and the recipient that these varied, altered or new agreements have been undertaken or arranged primarily for bona fide purposes other than to, directly or indirectly, reduce, avoid or defer tax or any other amount payable under Part IX or benefit in any manner from the participating province becoming a participating province 20. 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 is, the rate at which tax would have been calculated in respect of the supply made under the original agreement on any part of the value of the consideration attributable to any part of the property or service. 21. ... 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 higher rate, that is, the rate at which tax would have been calculated for supplies made under the original agreement on any part of the value of the consideration attributable to the supply of the property or service made under the varied or new agreement. 24. ...

Theme IV: shrinking the environmental footprint, beginning with government Under Theme IV, the CRA contributed to the 2013-16 FSDS through four implementation strategies for Goal 1: Reduced greenhouse gas emissions (GHG) from operations, Goal 2: Embedded environmental considerations in Crown procurement, Goal 3: Improved sustainability in workplace operations and Goal 4: Greener services. ... Target 7.2 – Green procurement: Continue to take action to embed environmental considerations into Crown procurement Percentage of SD National Action Plan green procurement activities met In progress – The Contracting Division contacts the SD Centre of Expertise when developing RFPs and other procurement-related documents for the review and addition of environmental considerations. ... The Contracting Division contacts the SD Centre of Expertise when developing RFPs and other procurement-related documents for the review and addition of environmental considerations. ...

The determination of whether a single supply or multiple supplies are made requires consideration of the relevant facts of each case. ... Section 138 deems a supply to form part of another supply provided that they are supplied together for a single consideration. ... Whether a non-resident is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all relevant circumstances. ...

A fee charged for a returned cheque for insufficient funds is consideration for an exempt supply of a financial service under section1 of Part VII of Schedule V. ... Where the payment is for the use of the principal’s facilities, equipment or administrative services, the payment is consideration for a taxable supply made by the principal, and the GST/HST will generally apply. ... The amount retained by the principal is not consideration for a supply made by the principal, and as such, the GST/HST will not apply to this amount. ...

A fee charged for a returned cheque for insufficient funds is consideration for an exempt supply of a financial service under section1 of Part VII of Schedule V. ... Where the payment is for the use of the principal’s facilities, equipment or administrative services, the payment is consideration for a taxable supply made by the principal, and the GST/HST will generally apply. ... The amount retained by the principal is not consideration for a supply made by the principal, and as such, the GST/HST will not apply to this amount. ...

. ¶3.35 (formerly ¶18 of IT-530R) has been modified to emphasize the requirement for a court order or written agreement and also that the amount deductible under paragraph 60(b) is the total of all amounts determined by the formula in paragraph 60(b) after giving consideration to support amounts paid to a particular person. ¶3.40 (formerly ¶10 of IT-530R) has been modified to expand the discussion of adjusting support amounts where the court order or written agreement gives consideration to bonuses and incentive payments. ¶3.42 has been added to address circumstances similar to former ¶11 where a support amount is offset by an equalization amount owed by the recipient to the payer. ¶3.44 (formerly contained in ¶22 of IT-530R) has been has been changed to note the CRA’s general acceptance of the Tax Court of Canada decision in Craig James v HMTQ, 2013 TCC 164, 2013 DTC 1135 for a lump-sum payment for retroactive periodic maintenance paid pursuant to a court order. ¶3.45 (formerly contained in ¶22 of IT-530R) has been expanded to clarify that where a lump-sum amount meets the requirements of a support amount, it is deductible by the payer and included in the income of the recipient. ... The paragraph has also been modified to clarify that the payer may be entitled to personal tax credits after the death of the recipient. ¶3.68 has been added to discuss the treatment of payments directly from a pension plan to the recipient and includes a reference to paragraph 11 of Interpretation Bulletin IT-499R, Superannuation or Pension Benefits. ¶3.73 has been added to refer readers to Interpretation Bulletin IT-513, Personal Tax Credits. ¶3.74 (formerly ¶35 of IT-530R) has been modified to note that the restriction in subsection 118(5) is applied in respect of a particular person as well as giving consideration to amounts paid to third parties. ¶3.75 – 3.76 have been added to include discussion of the exception in subsection 118(5.1) for claiming a personal tax credit in respect of a person where more than one individual is required to make a child support payment in respect of that person. ...

In the case of an imported taxable supply of tangible personal property (including drop shipments) the tax is to be assessed based on the full value of the consideration that is paid or becomes due. For any other property or service, the tax is to be assessed on the percentage of the total consideration paid for the supply that the consumption, use or supply by the recipient in the participating province, is of the total consumption, use or supply of the intangible personal property or service. ... Payment of tax (s 218.2, s 219) The provincial component of the HST relating to imported taxable supplies is payable on an amount of consideration for a supply each time it becomes due or is paid without having become due. ...

Where the excess land does not qualify as part of the residential complex, the self-supply rules relating to a residential complex would not apply to that portion of the excess land and any part of the GST paid on the consideration for the supply of a residential building and land that relates to such excess land would not be eligible for the housing rebates. ... The allocation must be based on a method that is fair and reasonable (for example, the fair market value of each of the properties) and consideration must be given to any restrictions and/or severance laws or regulations, in effect on the date of acquisition, of any part of the property, including the portion that does not qualify as the residential complex. ... The allocation of the consideration payable for the residential complex (including the qualifying land) and the non-qualifying land should be determined on a fair and reasonable basis. ...