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Retroactive determinations are subject to considerations such as the legislative time limits for claiming rebates and whether determination as a municipality will change the tax status of the applicant’s supplies. ...

INTERPRETATION AND ANALYSIS Legislation Section 161 generally provides that an early payment discount does not reduce the value of the consideration for a supply of property or services for purposes of calculating tax. ...

Nevertheless, the reason for the late filing and the compliance history would normally be taken into consideration. ...

If the agent provides a service to the principal (such as acting as an agent in making the supply), the consideration for that supply of a service would also be subject to the general rules of Part IX of the ETA. ...

The exempting provisions are exceptions to the general principle that tax is to be charged on all supplies made for consideration by a GST/HST registrant. ...

In summary, these essential qualities of an agency relationship are: 1) Consent of Both Parties The intention of the parties is always an important consideration. ...

To determine the province in which the goods are considered to be delivered to the Recipient in both of these scenarios would require consideration of all relevant facts and documentation. ...

If such were the case, the revenues of the Auxiliary would only be the consideration they receive from the Centre for managing the Property and the parking lot revenues would be treated as those of the Centre. ...

That paragraph exempts a supply of a "residential unit" by way of lease, licence or similar arrangement for purpose of its occupancy as place of residence or lodging by an individual, where the consideration for the supply does not exceed $20 for each day of occupancy. ...

Whether a particular supply of TPP satisfies the conditions for zero-rating is a question of fact requiring consideration of all the relevant facts. ...