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Rebate for services or IPP supplied in a participating province If a PSB is a recipient of a supply of services or IPP in a participating province for use significantly (10% or more) in a participating province with a lower rate of the provincial part of the HST or outside participating provinces, it may be entitled to a rebate of some or all of the provincial part of the HST that was paid on an amount of consideration for the supply. ...

The contract also provides options for the [Recipient] to separately acquire the following items for separate consideration: [...] ...

EXPLANATION The general rule in section 165 is that every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% GST, 13%, 14%, or 15% HST, depending on the place of supply, on the value of the consideration for the supply, unless the supply is zero-rated. ...

A person is a small supplier during any particular calendar quarter and the following month if the total value of the consideration for world-wide taxable supplies, including zero-rated supplies, made by the person (or an associate of the person at the beginning of the particular calendar quarter) that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000 or, where the person is a public service body, $50,000. ...

Section 138 provides that where a particular property or service is supplied together with any other property or service for a single consideration, and it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service is deemed to form part of the particular property or service so supplied. ...

In general, a non-profit organization is a small supplier if the total consideration that became due, or was paid without becoming due, for taxable supplies made by the non-profit organization, or an associate of the non-profit organization, in a calendar quarter and over the last four consecutive calendar quarters did not exceed a threshold of $50,000. ...

The tax payable by the Assignee on the assignment is calculated on the total consideration (that is, the assignment amount) payable for the real property. ...

The determination of whether a non-resident person is carrying on business in Canada for GST/HST purposes can only be made after consideration of all the relevant facts pertaining to all supplies or activities of the non-resident in Canada. ...

This apportionment is based on the extent to which the property or service is used to make taxable supplies for consideration. ...

Our finding is based on careful consideration of the facts including the obligations of XXXXX under the Agreement, XXXXX being the licensee in respect of the provision of diagnostic services, the legal relationship between XXXXX and XXXXX, as well as the scheme of the ETA and common law principles of single supply and multiple supplies. ...