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Interpretation Requested Should XXXXX charge their customers GST/HST pursuant to subsection 221(1) of the Excise Tax Act ("the Act") on the rental fee paid to XXXXX in consideration of the supply of web site hosting services? ...

Generally, the GST/HST applies to the consideration paid or payable for taxable supplies that are made in Canada, or deemed to be made in Canada, unless a legislative provision specifically exempts the supply. ...

Generally, the GST/HST applies to the consideration paid or payable for taxable supplies that are made in Canada, or deemed to be made in Canada, unless a legislative provision specifically exempts the supply. ...

A taxable supply of a service made in Canada is subject to tax at the GST rate of 7% (HST rate of 15% when made in a participating province: Nova Scotia, New Brunswick, or Newfoundland) on the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

Each "individual charge" would consequently be considered to be consideration for the single supply of the specific good which it is shown as relating to. ...

If this is the case, the travel agent, as the supplier of the passenger transportation service to the passenger, must collect the tax, if any, on the value of the consideration for that supply to the passenger and account for it in the agent's net tax. ...

If there was a sale of dark fibre, then we would consider the sale to be a sale of real property, subject to the considerations noted above. ...

The consideration for the ticket is subject to GST/HST as for any supply made in Canada that is not relieved of tax. ...

The transportation of tangible personal property originating from a place in Canada and ending at a place outside Canada, where the value of the consideration for the supply is $5 or more, will be zero-rated by section 6 of Part VII of Schedule VI to the Excise Tax Act (ETA). ...

However, where services are performed both on and off-reserve for a single consideration, and all or substantially all the services are for real property on-reserve, the services for real property off-reserve would be considered part of the supply of the services for real property on-reserve. ...