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., "employer resources", as defined in subsection 172.1(1) and discussed below) to render the following services in respect of the Plans, consideration for which is paid [...] from Plan assets. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% on the value of the consideration for the supply (15% in Nova Scotia, 13% in Ontario, New Brunswick, and Newfoundland and Labrador and 12% in British Columbia) unless the supply is zero-rated. ...

As a result, once a CPC has identified a specific potential QT that is an asset purchase, it may be eligible for ITCs on inputs specific to that potential QT to the extent that the QT would result in the CPC acquiring those inputs for the purpose of making taxable supplies for consideration. ...

The HST at 12% applies where the lease interval begins on or after July 1, 2010 and the consideration for the supply is paid or becomes due on or after that date. ...

Ruling Requested Do the books supplied by the Company with CD-ROMs and/or online access capabilities, and sold together for a single consideration, meet the definition of a "printed book" under subsection 259.1(1) of the Excise Tax Act (ETA), such that they are eligible for the point-of-sale rebate when delivered or made available in a participating province? ...

Reference to the CRA's Policy Statement P-077R, would indicate that the IM services are provided as a single composite supply for a single consideration. ...

The policy is based on careful consideration of the Tax Court of Canada and Federal Court of Appeal decisions in Riverfront, the exemptions in the ETA that apply to supplies made by medical practitioners and practitioners, as well as the information provided by stakeholders on the issue. ...

The interpretation of section 2 and the revised interpretation of sections 5 and 7 of Part II of Schedule V, outlined below, are based on consideration of the decisions in Riverfront, the exemptions in the ETA that apply to supplies made by operators of health care facilities, medical practitioners and practitioners, as well as the information provided by stakeholders on the issue. ...

Further, section 165 of the ETA requires every recipient of a taxable supply (other than a zero-rated supply) made in Canada, to pay the GST or HST calculated on the value of the consideration for the supply. ...

Pursuant to subsection 165(1), "... every recipient of a taxable supply made in Canada shall pay to Her Majesty in Right of Canada tax in respect of the supply... on the value of the consideration for the supply... ...