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In general, a person (other than a public service body) is a small supplier throughout a particular calendar quarter and the following month if its consideration (revenues) for taxable supplies (including that of associates), other than supplies by way of sale of capital property or zero-rated financial services, in the preceding four calendar quarters did not exceed $30,000. ...

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

The following prescribed information must be included on all credit and debit notes: a. a statement or other indication that the document is a credit or debit note; b. the name of the supplier or an intermediary in respect of the supply, or the name under which the supplier or the intermediary does business, and the registration number of the supplier or the intermediary; c. the name of the recipient or name of the recipient's business or the name of the recipient's duly authorized agent or representative; d. the date on which the note is issued; and e. unless the note is issued in respect of a patronage dividend or for a total amount that includes both the consideration and the tax for more than one supply, the amount of the adjustment, refund or credit of tax for which the note is issued. ...

As indicated in P-051R2, the determination requires 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. ...