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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. ...

It is a question of fact requiring the consideration of all relevant information in making such a determination. ...

With reference to paragraph 240(1)(c) above, whether a non-resident person such as XXXXX carries on business in Canada for GST/HST purposes is a determination that requires consideration of all relevant facts. ...

If GST/HST is charged, the supply of the materials will not be exempt if the consideration for the materials is equal to or more than the cost of the materials (including provincial sales taxes, but excluding GST/HST and any administrative charge). ...

The accompanying parts, accessories, and attachments will have the same zero-rated status as the wheelchair, provided that they are included as part of a single supply of a wheelchair product that is supplied for a single consideration: •   tray table; •   anti-tip casters and footplates; •   user-operated brakes •   seat tilt control, •   positioning cushions; and •   protective padding. ...