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After further review and research of the qualities and features of the XXXXX mattress and in consideration of the additional information you provided in our telephone conversation, we have revised our position regarding the tax status of this mattress. ...

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). ...

However, we would point out that section 9 of Part II of Schedule V exempts a supply of any property or service, other than a zero-rated supply, if, and to the extent that, the consideration for the supply is payable or reimbursed by the government of a province under a plan established under the Act of the legislature of a province to provide for health care services for all insured persons of the province. ...

"taxable supply" means a supply that is made in the course of a commercial activity;... 165. (1) Subject to this Part, 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 rate of 7% on the value of the consideration for the supply. 221. (1) Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply. ...

Although we consider placement of a product in store aisles as a relevant consideration, it alone is not considered a determinative factor. ...

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. ...

As the Product has been advertised and would be viewed by the average consumer as a dessert, consideration was given to the Product being included in "other products similar to pudding". ...

As the Product has been advertised and would be viewed by the average consumer as a dessert, consideration was given to the Product being included in "other products similar to pudding". ...

As the Product has been advertised and would be viewed by the average consumer as a dessert, consideration was given to the Product being included in "other products similar to pudding". ...

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. ...