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Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (or 14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

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 6% (or HST rate of 14%, as applicable) on the value of the consideration for the supply. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (or 14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

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 (or 13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

Upon recognition of the error, the hospital authority made a voluntary disclosure and requested that consideration be given to the waiver of interest consistent with the intent of the wash transaction policy described in GST/HST Memorandum 16.3.1. 7. ...

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 (or 13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

It should be noted that if parts are supplied together with the repair service and the consideration for the parts is separately broken down on the invoice, GST/HST would apply to the parts when acquired for both built-in or stand-alone appliances unless the parts are delivered to a reserve, as required by B-039R. ...

Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 7% on the value of the consideration for the supply (15% in a participating province) unless the supply is zero-rated, pursuant to section 165 of the ETA. ...

As a registrant for purposes of the GST/HST the School is required to charge and collect the GST/HST on the supply of textbooks at the rate of 6% on the value of consideration for that supply, provided the supply is made in Canada. ...