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Consequently, if a physician or other practitioner orders these diagnostic services, any consideration charged for these diagnostic testing procedures are exempt of the GST/HST pursuant to section 10 of Part II of Schedule V to the ETA. ...

Please note that a copy of this letter as well as a copy of the submission with attachments has been sent to the Verification, Enforcement and Compliance Research Branch for their review and consideration. ...

The subcontract specifies, in part, that in full consideration of XXXXX performance, XXXXX shall pay XXXXX the total price of XXXXX which is a firm fixed price. ...

However, in further consideration of this, section 197 of the Act provides that an insignificant changeinuse (i.e. a change that is less than 10% of the total use), will not be treated as a changeinuse. ...

In other words, if any of the following three factors indicate that a publication is not a brochure or pamphlet, then we can conclude that the publication is not a brochure or pamphlet without any further consideration. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% (or HST rate of 15%, as applicable) on the value of the consideration for the supply. ...

As no other exempting or zero-rating provision applies, the supply of these services is taxable, calculated at the rate of 7% on the value of the consideration for the supply, under section 165 of the ETA. ...

The definition provides that an improvement is a particular property or service supplied to a person for the purpose of improving property of the person to the extent that the consideration payable for the particular property or service would be included in determining the cost (or in the case of capital property, the adjusted cost base) of the property for purposes of the Income Tax Act (ITA). ...

The limitation period for filing an application for a rebate under section 257 is two years after the day consideration for the sale of the real property was paid or became due to the non-registrant. ...

If the supply by the non-resident companies to XXXXX is deemed to be made outside Canada, XXXXX may be required to self-assess GST at 7% pursuant to section 218 of the Act on the value of the consideration for that supply if it is the recipient of an imported taxable supply. ...