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13 December 1999 GST/HST Interpretation 8306/HQR0001912 - Supplies of Fertilizer

Interpretation Given 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% on the value of the consideration for the supply pursuant to subsection 165(1) of the Excise Tax Act ("ETA"). ...

4 May 1999 GST/HST Interpretation HQR0001427 - Tax Status of the Right to Dispose Refuse at a Refuse Site

Based on the facts set out above, our opinion is as follows: The supply of the right to deposit refuse at the XXXXX is a supply made by the XXXXX for the consideration o XXXXX. ...

6 May 1999 GST/HST Interpretation HQR0001746 - Tax Status of Massage Therapy

However, section 9 of Part II of Schedule V to the ETA exempts a supply of any property or service, other than a zero-rated supply, but only if, and to the extent that, the consideration for the supply is payable or reimbursed by the government of a province under a plan established under the Act of the legislature of a province to provide for health care services for all insured persons of the province. ...

17 November 2000 GST/HST Interpretation 32078 - Request for Input Tax Credit Adjustments on the Supply of Administrative Services and Infrastructure Improvements

In our view, the funds are provided for a public purpose and are not consideration for a supply. ...

29 June 2000 GST/HST Interpretation 25615 - Application of Section 180

In consideration of the above, and if all of the conditions of section 180 of the Act are met, it appears that XXXXX would have been eligible for the flow through of the Division III tax to either XXXXX[.] ...

17 March 2000 GST/HST Interpretation 6510/HQR0000116 - Supply of Photocopies

You also indicated that if XXXXX paid a fee to photocopy a document on a supplier's photocopy machine it would be viewed, for GST purposes, as consideration for the right to use the supplier's property. ...

27 November 2001 GST/HST Interpretation 37137 - GST Status of Supplies of Personnel Made by a Corporation Employer to Other Corporations

Therefore, in a supply of services situation, the recovery of salaries and related costs from the third party is consideration for those services and is subject to tax at 7% or 15%, depending on the province in which the services are supplied. ...

31 July 2001 GST/HST Interpretation 36822 - Organizer/Sponsor of a Convention

We would like to provide several comments for your consideration regarding the attached documentation. ...

17 January 2001 GST/HST Interpretation 30254 - Application of the GST/HST to the Bulk Supplies of Rolls of Netting

Comments The Excise Tax Act ("ETA") provides that, 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. ...

28 November 2002 GST/HST Interpretation 38236 - Application of the Excise Tax Act to Test Kits

For our consideration, you included with your submission information concerning two products, the "XXXXX" and the "XXXXX". ...

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