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14 February 2008 GST/HST Interpretation 100388 - GST111, Schedule 1 - Financial Institution GST/HST Annual Information Schedule

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. ...

21 June 1995 GST/HST Interpretation 11755-20[3] - The Application of the Single and Multiple Supplies Policy

Specifically, in addition to the three specific questions, consideration should be given to the three other factors. ...

18 August 1994 GST/HST Interpretation 1994-08-18 - Used Goods Acquired for the Purpose of Supply

Where a used vehicle is acquired prior to 1994 partially for resupply of parts and partially for sale as scrap, the notional input tax credit is available only to the extent that the consideration for the vehicle can reasonably be attributed to the parts acquired for resale. ...

26 August 1994 GST/HST Interpretation 11745-5(on)[4] - Fournitures de véhicules automobiles

Par conséquent, vous êtes d'avis que les pratiques commerciales qui avaient cours au moment de l'entrée en vigueur de la TPS doivent être prises en considération pour l'application des mesures transitoires. ...

24 March 1995 GST/HST Interpretation 11645-3-5 - Canadian Goods Abroad and the GST Implications

In addition, a normal profit markup must be taken into consideration when calculating such a value. ...

15 March 1995 GST/HST Interpretation I11645-3-4 - Imported Mail Order Goods

Under subparagraph 179(1)(c)(i) of the Excise Tax Act, the commercial service (e.g. lettershop services) supplied by XXXXX to XXXXX will be deemed to be made for nil consideration. ...

6 June 1995 GST/HST Interpretation 11635-8 - Information Concerning the Interpretation of Section 273 of the Excise Tax Act in Respect to the Assignment of a Joint Venture Interest from

For example, when XXXXX invoices the joint venture, it is required to collect tax in the amount of 7% of 62% of the consideration for the supply (the portion of the supply that reflects XXXXX interest). ...

26 August 1996 GST/HST Interpretation 11650-6[2] - Calcul du remboursement accordé à un salarié relativement à un véhicule à moteur

D'un point de vue administratif, on s'attend à ce qu'un vérificateur examine si le calcul effectué dans chaque cas particulier est raisonnable prenant en considération des principes de comptabilité tel que celui de l'importance relative lors de l'établissement d'une cotisation. ...

19 July 1995 GST/HST Interpretation 11935-6 - Application of the Goods and Services Tax (GST) to Supplies Made by the

For example, if on the posters circulated to advertise the bonspiel, XXXXX had indicated that $ XXXXX of $ XXXXX entry fee is considered as contributions to prizes, the contribution amount of $ XXXXX would not be considered as consideration for a supply in accordance with subsection 188(3). ...

3 November 1995 GST/HST Interpretation 11755-19 - Application of GST to Rebates Paid by Natural Gas Brokers to

Payments which are subject to the provisions of section 181.1 are consideration for a supply which the provisions of section 181.1 act to treat as a taxable supply. ...

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