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Explanation Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% (or HST rate of 15%, as applicable) on the value of the consideration for the supply. ...

EXPLANATION Generally, in accordance with section 165, 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 (or at the rate of 13% in Ontario; 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island) unless the supply is zero-rated. ...

The Product is supplied for a single consideration, and not sold as individual components. 7. ...

EXPLANATION Generally, every recipient of a taxable supply (other than a zero-rated supply) made in Canada is required to pay GST on the value of the consideration for the supply pursuant to subsection 165(1). ...

As indicated in the policy statement, the determination is a question of fact requiring consideration of all relevant facts. ...

Therefore, in addition to providing information on tax paid in error, we are also providing general information regarding residential rental rebates for your consideration. ...

With regards to the Product under consideration, the main ingredients in the Product include [nuts]. […] Given that other ingredients in the Product include [syrup] and [chocolate], it is our opinion that the Product would be captured by paragraph 1(e). ...

Both MechanicalCo and ElectricalCo have charged GST/HST […] to NonResCo on the consideration for the supply of their services to NonResCo. ...

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. ...

"Foreign convention" means a convention where: (a) at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to non-resident persons, and (b) the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are non-resident. ...