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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. ...

However, in those circumstances where work is performed by a practitioner after the date a binding purchase and sale agreement is entered into, that is, between the date the sale becomes unconditional and the closing date, the practitioner will be required to take this work into consideration. ...

The consideration for the sale would be less than the fair market value of the Farmland at the time of the sale. ...

The decision by a pension entity to make an election pursuant to subsections 261.01(5), (6) or (9) to share the rebate is one that would presumably take into consideration any mitigating factors such as the legal impediments that you describe. ...

Interpretation Given Under section 13 of Part VI of Schedule V to the ETA, the following supply is exempt of the GST/HST: "A supply of a meal to a student enrolled at a university or public college where the meal is provided under a plan that is for a period of not less than one month and under which the student purchases from the supplier for a single consideration only the right to receive at a restaurant or cafeteria at the university or college not less than 10 meals weekly throughout the period. ...

INTERPRETATION GIVEN In general, every recipient of a taxable supply (other than a zero-rated supply) made in Canada is required to pay GST/HST at the rate of 5%, 13%, or 15% (depending on the province in which the supply is made) on the value of the consideration for the supply, pursuant to section 165. ...

INTERPRETATION PROVIDED Subsection 19(1) of the New Housing Transition Tax and Rebate Act (NHTTRA) of British Columbia imposes upon a recipient of a “taxable sale”, a tax in respect of the sale equal to 2% of the value of the consideration for the sale. ...

The consideration charged by XXXXX to XXXXX includes an amount calculated on the basis of the number of staff and the applicable rate for the type of staff plus amounts to cover XXXXX rental and administrative costs related to the provision of these services. ...

In determining whether an independent agent is acting in the ordinary course of its business with respect to particular activities, consideration should be given as to whether those activities are typical of the activities that would usually be carried out in the course of the particular trade, as the case may be, of the independent agent. ...