Search - consideration

If XXXXX is a registrant, the consideration for these supplies is subject to the GST/HST at the rate of 7%. ...

The XXXXX supplies the vast majority of its XXXXX for consideration. For this reason, section 10 of Part VI of Schedule V to the ETA cannot apply to the supply in question. ...

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 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 section 165 of the ETA. ...

Whether XXXXX is carrying on business in Canada is a question of fact that requires consideration of all relevant facts. ...

As set out in the enclosed GST/HST Policy Statement P-051R2: Carrying on Business in Canada, whether a non-resident is carrying on business in Canada for GST/HST purposes is a question that requires consideration of all relevant facts. ...

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. ...

Accordingly, when a practitioner of midwifery services renders a midwifery service to an individual, this supply made by the practitioner remains exempt even in circumstances where the practitioner bills a person other than the individual (a third party) for payment of the consideration for this supply. ...