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Since no other exemption applies to such supplies of real property made by a municipality, the Utility is required to pay GST and the City is required to collect and remit GST at a rate of 7% on the value of the consideration payable for such supplies of real property. ...

The sale of the Property from the Vendor to the Purchaser is subject to the GST at 7% of the value of consideration for the supply. 2. ...

., taxed at a rate of 0%) pursuant to section 7 or section 8 of Part V of Schedule VI to the Excise Tax Act (ETA); and 4. the XXXXX % amount charged by XXXXX to a vendor is additional consideration in respect of the advertising service and will have the same tax treatment as described above. ...

Where Can Co. makes a zero-rated supply, the tax collectable on the consideration for the supply is equal to zero. ...

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. ...

Our interpretation takes into consideration two scenarios. The first scenario considers that the Laundry Services and the Housekeeping Services are separate supplies and that each of the portion of the Managerial Services associated to these are respectively part of the single supply of either the Laundry Services or the Housekeeping Services. ...

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

However, retroactive determinations are subject to considerations such as the legislative time limits for claiming rebates and whether determination as a municipality will change the tax status of the applicant's supplies. ...

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). ...