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., referrals, marketing direction, mentoring or coaching, bookkeeping, equipment); the amount paid or withheld is consideration for a taxable supply made by the principal practitioner to the practitioner. ... For the period of July 1, 2010 to August 31, 2010, the Government of Ontario will refund eligible status Indian purchasers an amount equal to the 8% provincial part of the HST paid for consideration that is due before September 1, 2010, on qualifying off-reserve supplies of property and services, upon application to the Ontario Ministry of Revenue. ...

The registrant provides evidence satisfactory to the CRA, based on statistical sampling that the calculation of the EPR, as described in paragraph 12 below, takes into consideration the non-qualifying transactions. The registrant will be entitled to claim ITCs for such non-qualifying transactions that are eligible for ITCs, in accordance with subsection 169(1) of the Act, provided the documentary requirements under subsection 169(4) of the Act are met. 5) The exemption from the ITC documentary requirements of subsection 169(4) of the Act will apply to meal and entertainment expenses acquired with procurement cards only where the registrant provides evidence satisfactory to the CRA that the registrant segregates such expenses to take into consideration the ITC restriction imposed under section 236 of the Act. 6) Purchases made with procurement cards subject to the HST rate of 15% must be segregated from those taxable at the GST rate of 7%. 7) Where the registrant has cost centres, divisions, business lines or other categories, the purchases must be segregated by such categories, to determine the eligibility for ITCs and the extent of consumption or use in the course of commercial activities. 8) Procurement card reports are reviewed and authorized by the immediate supervisor of the employee who used the card, the card administrator or by an authorized senior employee of the registrant, other than the employee who used the card, to ensure compliance with the registrant's procurement card policy. 9) The CRA has received written confirmation from the registrant's external auditor that their internal controls for procurement cards purchases are reliable. 10) The registrant has provided, along with its request for exemption, electronic data showing purchases made with procurement cards for the year preceding the request, for a sample period. ...

However, because the written agreement of purchase and sale was entered into after April 6, 2010 and before July 2010 and the agreement does not meet the disclosure requirement, the tax payable by the purchaser is to be calculated at the HST rate of 13%: $309,734.51 (consideration for the purchase of the new house) + $ 40,265.49 (13% HST payable by purchaser) $350,000.00 (total amount payable by purchaser) However, the builder is considered to have collected the HST at the rate of 15%, i.e., HST of $46,460.18 ($309,734.51 × 15%). ... GST/HST Info Sheet GI-087,Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia explains how to calculate the consideration, the HST, and the GST/HST new housing rebate when the builder's price includes the HST at 15% and is net of the GST/HST new housing rebate. ...

Generally, the "recipient" of a supply means where consideration is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration. ...

Currently, the legislation exempts supplies of property or services (excluding supplies of blood and blood derivatives) made by a public sector body if all or substantially all (90% or more) of the body's supplies of the property or service are made for no consideration. ... Bill C-4, if enacted, would also exclude from this exemption the supply of a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by a public sector body. ...

Therefore, individual researchers, non-profit organizations and private sector corporations that provide taxable research services must charge, collect and remit the GST/HST on the consideration paid or payable for their services if they are registered, or required to be registered for the GST/HST. ... The hospital authority will not charge the GST/HST on the consideration paid by the pharmaceutical company for these exempt services. ...

For reporting periods that begin before January 1, 2016 and end after December 31, 2015, the remittance rates and rules that apply before the proposed changes come into effect would continue to apply in respect of a supply for which consideration becomes due or is paid before January 1, 2016. ... For reporting periods that begin before January 1, 2017 and end after December 31, 2016, the remittance rates and rules that apply before the proposed changes come into effect would continue to apply in respect of a supply for which consideration becomes due or is paid before January 1, 2017. 34. ...

In this example, the consideration for the supply of the return rail ticket is subject to the 15% HST as the supply is made in a participating province. ... Example If a bus pass that entitles a passenger to unlimited bus travel for 60 days is purchased in Fredericton, New Brunswick, but the bus pass does not specify the origin of the passenger transportation service, the place of supply will be New Brunswick, and the consideration for the supply of the bus pass will be subject to the 15% HST. ...

XCo purchases 11% of the outstanding shares of FAOpco from Canco for fair market value consideration, which at that time is $500,000. ... FA1 incorporates a wholly owned subsidiary (“FA4”) and transfers its shares of FA2 to FA4 in exchange for share consideration. ...

(c) A portion of any payment received on a debt obligation that was taken as consideration for property previously sold by the holder of the obligation may be required to be included in income in accordance with the rule relating to blended payments in sub- section 16(1) (further comments on this subject appear in 11 to 13 of IT-265R). ... As consideration for the commitment by the writer, the holder of the option pays to the writer an amount known as a "premium", which amount is determined by auction on the floor of the Exchange. ...