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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. ...

[The Subsidiary] is liable for the payment of the consideration for the services provided by [Company B] pursuant to the agreement. 9. ...

RULING GIVEN Taking into consideration the additional information provided in your [correspondence] of [mm/dd/yyyy], and the review of information provided in the previous ruling in case 196248, we confirm the prior ruling issued to the Corporation in case 196248. ...

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. ...

The management fee paid to XXXXX pursuant to XXXXX of the JV Agreement is consideration for a taxable supply and absent a valid election, XXXXX would be required to collect and remit tax from each participant, while each participant, if registered, could claim an input tax credit to recover the tax. ...

Conversely, if the supply of the non-resident's products were made in Canada and did not qualify for zero-rating under Part V of Schedule VI, the Canadian commissioned sales representative would be required to charge the GST/HST on the consideration payable by the non-resident person for their services. ...

He requested that XXXXX refund an amount of GST to the vendors, calculated based on the proportion of consideration paid on the sale which related to the shares (XXXXX). ...

Input tax credits Generally, a GST/HST registrant is eligible to claim input tax credits (ITCs) to recover the GST/HST it pays to the extent that its purchases and expenses are inputs into making taxable supplies for consideration. ...

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, Newfoundland and Labrador, and 12% in British Columbia) unless the supply is zero-rated. ...

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 (13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...