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., for making taxable supplies for consideration) provided all other conditions for claiming the input tax credit are met. Therefore, you may be entitled to claim input tax credits to recover the GST/HST paid or payable on your purchases and expenses to the extent that they are for consumption, use, or supply in making taxable supplies for consideration, such as taxable supplies of transportation services. ...

., for making taxable supplies for consideration) provided all other conditions for claiming the input tax credit are met. Therefore, while a registrant, you may be entitled to claim input tax credits to recover the GST/HST paid or payable on your purchases and expenses to the extent that they are for consumption, use, or supply in making taxable supplies for consideration, such as taxable supplies of transportation services. ...

Taxable supplies are supplies made in the course of a commercial activity and may be taxable at the rate of 0% (zero-rated supplies), 5%, 13%, or 15% on the value of the consideration for the supply depending on the province in which the supply is made. ... Yours truly, Alison Jones Health Care Sectors Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 NASW means National Association of Social Workers; ASWB means Association of Social Work Boards; CSWE means Council on Social Work Education; and CSWA means Clinical Social Work Association. 2 Subsection 123(1) defines the term “recipient” to generally mean the person who is legally liable to pay the consideration for the supply. ...

Taxable supplies (including zero-rated) are made in the course of a commercial activity and are subject to the GST/HST on the value of consideration. ... However, section 5.1 of Part V.1 of Schedule V provides another potential exempting provision which stipulates that a supply may be exempt if the consideration for which the property is sold does not exceed its direct cost. ...

Pursuant to subsection 123(1), "improvement", in respect of property of a person, means any property or service supplied to, or goods imported by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of the Income Tax Act. ... A rebate shall not be paid to a person under section 257 in respect of a taxable sale of real property made by the person unless the person files an application for the rebate (i.e., the GST189) within two years after the day the consideration for the supply of the real property became due or was paid without having become due. ...

Explanation Ruling #1 Since the Church's requirement to pay the Latecomer fees (XXXXX) is set out in the First and Second Agreements as a condition precedent for the issuance of a building permit or development permit, the Latecomer fees are regarded as consideration for the supply of a permit. ... However, the Church is entitled to claim a rebate under section 261 for the tax paid in error to the City in respect of the Latecomer fees which are consideration for an exempt supply. ...

Below are sample invoices, attached to your email, that were submitted for our consideration. The invoices provide a brief description of the supplies acquired by [X] and include the consideration and tax applicable for those supplies: […] RULING REQUESTED You would like to confirm that paragraphs 186(1)(a) and (c) apply to allow [X] to claim input tax credits (ITCs) for the GST/HST paid or payable by [X] on the supplies described on the sample invoices. ...

For example, this would occur where all square meters of the CRP are not equal in terms of expressing the extent of use of the CRP in commercial activities or where there are time-based considerations. ... Since there are distinct areas of the parcel used in commercial activities and non-commercial activities and there are no time-based considerations (i.e., the distinct areas of the parcel are dedicated exclusively to one use at all times), the space-based method cannot be considered unreasonable unless it can be shown that a unit of space is not a consistent measure of the extent to which the parcel is used in commercial activities. ...

XXXXX the Agreement provides that the Total Basic Fee is consideration for the right to occupy the suite and for the residential services and facilities, XXXXX, meals and other items identified XXXXX. ... Consideration is separately identified such that a resident knows the amount paid for accommodations, XXXXX services and meals, and other charges. ...

All possible benefits, both direct and indirect, accruing to members must be taken into consideration in determining the tax status of a membership. ... These are not insignificant discounts when compared to the consideration for membership in XXXXX. ...