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Therefore a copy of this correspondence has been sent to […], Department of Finance Canada, for his consideration. ...

The following documents were submitted for our consideration: * Form GST386, Rebate Application for Foreign Conventions, on which [Company A], a non-resident located in [...] ...

Interpretation Given Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% of the value of the consideration for the supply (15% in Nova Scotia, 13% in Ontario, New Brunswick, and Newfoundland and Labrador, and 14% in Prince Edward Island) unless the supply is zero-rated. ...

As defined in subsection 123(1), a “foreign convention” means a convention (a) at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to non-resident persons, and (b) the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are non-resident. ...

INTERPRETATION Generally, in accordance with section 165, every recipient of a taxable supply made in Canada is required to pay GST/HST on the value of the consideration for the supply. ...

The following documents were submitted for our consideration: * Form GST386, Rebate Application for Foreign Conventions, on which [Company A], a non-resident located in […][Country Z] claimed a FCTIP rebate of $[…] as the organizer of a foreign convention. ...

INTERPRETATION GIVEN Whether a non-resident person is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all the relevant facts. ...

In this case, you would be required to pay GST/HST to the Seller calculated on value of the consideration for the supply of the interest in the unit, i.e., the amount of the assignment fee. ...

Taxable supplies are supplies made in the course of a commercial activity and may be taxable at the rate of 0% (zero-rated supplies), 5%, 13%, or 15% on the value of the consideration for the supply depending on the province in which the supply is made. ...

When a Member redeems their points for taxable supplies of property or services in Canada, there would be no GST/HST consequences with respect to the redemption of the points in relation to the particular supply; however, GST/HST would be applicable on the amount of any consideration that is payable in excess of the exchange value of the points. ...