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The policy is based on careful consideration of the Tax Court of Canada and Federal Court of Appeal decisions in Riverfront, the exemptions in the ETA that apply to supplies made by medical practitioners and practitioners, as well as the information provided by stakeholders on the issue. ...

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 Under section 165 of the Excise Tax Act, 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 and Labrador) on the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

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. ...

Ruling Given The supply of the XXXXX and its accessories is a taxable supply and pursuant to section 165, XXXXX is required to collect the GST/HST on the value of the consideration for this supply at the rate of 6% or where the supply is made in a participating province (Newfoundland and Labrador, Nova Scotia and New Brunswick) the rate of 14%. ...

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. ...

If the limited partnership unit is a "financial instrument" as defined in subsection 123(1), you would like to know if the commission received for the sale of the limited partnership unit is consideration for an "arranging for" service as referred to in paragraph (l) of the definition of "financial service" in subsection 123(1). ...

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 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. ...

In consideration of the Department's position, it does not appear that the repair services acquired by the courier company are zero-rated by virtue of paragraph 2(a), as the above stated requirements would not have been met. ...