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Qualifying funding Subsection 259(1) defines "qualifying funding" of the operator of a facility for all or part of a fiscal year of the operator to mean a readily ascertainable amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during the fiscal year or part, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during the fiscal year or part or as consideration for facility supplies of property or services that are made available or rendered at the facility during the fiscal year or part and is paid or payable by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made. ...

With the exception of the one-time XXXXX, the consideration for this supply is payable monthly and the fees are based on a daily amount. ... In addition to these XXXXX residency programs, there are various optional programs that provide other goods and services supplied by OPCO, or arranged by OPCO, which are available to the residents for a separate consideration. ...

A person is a small supplier during any particular calendar quarter and the following month if the total value of the consideration for taxable supplies, including zero-rated supplies, made by the person (or an associate of the person) that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000, or in the case of a public service body, $50,000. The calculation should not include consideration attributable to the sale of goodwill of a business or supplies of financial services and supplies by way of sale of capital property. ...

Where consideration for a supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration is the recipient of the supply as defined in subsection 123(1) of the ETA. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 200417 Business Number: […] Dear […]: Subject: GST/HST RULING Advertising and marketing services Thank you for your faxes, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) on consideration received for supplies of advertising and marketing services. ... The agreements provided for our consideration are described below. In addition, you have indicated the Client may enter into similar agreements in the future with various parties that may be resident or non-resident of Canada. ...

RULINGS GIVEN Based on the facts set out above, we rule that: 1. the [Corporation]’s supplies of services of instruction in […] education courses to its members are exempt of GST/HST. 2. the fees assessed by the [Corporation] for accreditation of courses and course providers pursuant to the [Corporation]’s [Program] are consideration for taxable supplies. ... Therefore, the fees assessed by the [Corporation] for accreditation of courses and course providers are consideration for a taxable supply. ...

The host charges customers a monthly fee under the hosting agreement as consideration for operating the hosting facility (“hosting service fees”). ... Based on these considerations, the space made available at the hosting facility for the customer’s mining equipment would constitute a fixed place of business of the customer. ...

A person (who is not a charity or public service body) is a small supplier during any particular calendar quarter and the following month if the total value of the consideration for world-wide taxable supplies (other than supplies of financial services, sales of capital property, and goodwill attributable to the sale of a business) made by the person, or an associate of the person, at the beginning of the particular calendar quarter, that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000. ...