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Ruling Given Based on the facts set out above, we rule that the supply of the membership in the Association, for a consideration of $XXXXX, is not exempt from the GST under section 18 of Part VI of Schedule V to the ETA. ...

Explanation 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. ...

Explanation 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. ...

Explanation 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. ...

According to the Bulletin, amounts not held in trust are considered part of the consideration payable by the customer and as such, the company must include GST/HST in respect of the amount in determining its net tax for the reporting period. ...

., by way of lease, licence or similar arrangement) are exempt where the consideration for such supplies became due after 1996 or was paid after 1996 without having become due, except where a charity had charged or collected any amount as or on account of tax in respect of the supply on or before October 4, 2000. ...

EXPLANATION Under section 165 of the ETA, every recipient of a taxable supply (other than a zero-rated supply), made in Canada, is required to pay the tax calculated on the value of the consideration for the supply. ...

EXPLANATION Generally, in accordance with section 165, every recipient of a taxable supply made in Canada is required to pay GST/HST on the value of the consideration for the supply. ...

Maintain their membership in good standing for the duration of their term Participate without consideration of financial compensation Responsible for electing officers from within the qualified list of Board Members when these roles become vacant. ...

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 (15% in Nova Scotia, 13% in Ontario, New Brunswick, and Newfoundland and Labrador, and 12% in British Columbia) unless the supply is zero-rated. ...