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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. ...

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. ...

Pursuant to sections 268 and 269, where a person settles property on an inter vivos trust and where the trustee distributes property of the trust to the beneficiaries, the settling or distribution of the property is deemed to be a supply for consideration equal to the amount determined under the Income Tax Act to be proceeds of the disposition of the property. ...

Every recipient of a taxable supply made in Canada is required to pay GST/HST in respect of the supply at the rate of 7% (15% where the supply is deemed to be made in a participating province) on the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

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. ...

Consequently, the supplier and recipient may rely on section 167.1 as it is not elective and applies to exclude the consideration attributable to goodwill of the supply of a business or part of a business in calculating the tax payable in respect of the supply, whenever the conditions set out therein have been fulfilled. ...

To determine whether it is zero-rated when it is supplied to a non-resident person, consideration must be given to whether the service is in respect of TPP and the situs of the TPP at the time the service is performed. ...

Pursuant to subsections 165(1) and 165(2) of the Act, every recipient of a taxable supply made in Canada shall pay tax in respect of the supply calculated at the rate of 7% on the value of the consideration for the supply, or 15% when the supply is made in a participating province (Nova, Scotia, New Brunswick, or Newfoundland). ...

Accordingly, pharmacies are required to charge the 7% GST (or 15% HST where it applies) on the consideration payable by XXXXX on the supplies you described of personal health care products and non-prescription over-the-counter drugs and proprietary medicines that are available to the general public. ...

A taxable supply of a service made in Canada is generally subject to GST/HST at the rate of 7% (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%). ...