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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 (13% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

Specifically, these paragraphs do not apply where, under a written agreement: • all of the consideration for the supply became due or was paid on or before December 14, 2009; • the supplier did not, on or before December 14, 2009, charge, collect or remit any amount as or on account of tax under Part IX in respect of the supply; and • the supplier did not, on or before December 14, 2009, charge, collect or remit any amount as or on account of tax under Part IX in respect of any other supply that is made under the agreement and that includes the provision of a service referred to in any of paragraphs (q), (q.1) and (r.3) to (r.5) of the definition of financial service in subsection 123(1). ...

Explanation The general rule in section 165 is that every recipient of a taxable supply made in Canada shall pay tax at the rate of 5%, 12%, 13%, or 15% (depending on the place of supply) on the value of the consideration for the supply unless the supply is zero-rated and taxed at the rate of 0%. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated on the value of the consideration for the supply at the rate of 15% in Nova Scotia, 13% in New Brunswick, Newfoundland and Labrador and Ontario, and 12% in British Columbia (the HST rates in the participating provinces). ...

ADDITIONAL INFORMATION Input tax credits (ITCs) ITCs may be claimed in respect of the GST/HST paid or payable for property and services acquired by a registrant for consumption, use or supply in the course of making taxable supplies for consideration. ...

Condominium fees Under section 13 of Part I of Schedule V to the Excise Tax Act (ETA), condominium fees are not subject to GST where the fees are consideration for supplies of property or service made by your client to the owner or lessee of an RCU, where the property or service relates to the occupancy or use of the unit. ...

After further review of the activities that comprise the supply of the services rendered by the registered nurse under the job title 'Charge Nurse' and in consideration of the additional information you provided in our telephone conversation, we have revised our position regarding the tax status of this supply. ...

Rationale Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 7% on the value of the consideration for the supply, or 15% in a participating province, unless the supply is zero-rated, pursuant to section 165 of the ETA. ...

In addition, we have also amended the text to indicate that the amounts paid for the Interment Rights and the care and maintenance of the cemetery is consideration for a single supply of the Interment Rights, whether the amounts are identified separately on an invoice, or in one or more invoices. ...

For instance, when a licensed speech therapist treats an individual for a speech dysfunction, this supply remains exempt notwithstanding that another person other than the individual (a third party) pays the consideration to the licensed speech therapist for that supply. ...