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In making this determination, it is important to note that those activities of a particular Partnerco that are done by the particular Partnerco as a member of ABC Partnership such that subsection 272.1(1) deems those activities to be done by ABC Partnership should not be taken into consideration when determining whether a particular Partnerco is a listed financial institution. ...

The facts that the patient pays a single consideration for the supply and that the patient does not have the option to acquire the different elements separately or substitute elements are indicative of a single supply. ...

For example, tax would have to be paid on the consideration for intermittent urinary catheters supplied throughout the distribution chain (e.g., wholesaler to retailer) or supplied to a hospital authority or long-term care facility for general use by patients or residents of the facility and not on the written order of a specified professional for use by a consumer named in the order. ...

Rebate for services or IPP supplied in a participating province If a PSB is a recipient of a supply of services or IPP in a participating province for use significantly (10% or more) in a participating province with a lower rate of the provincial part of the HST or outside participating provinces, it may be entitled to a rebate of some or all of the provincial part of the HST that was paid on an amount of consideration for the supply. ...

Rebate for services or IPP supplied in a participating province If a PSB is a recipient of a supply of services or IPP in a participating province for use significantly (10% or more) in a participating province with a lower rate of the provincial part of the HST or outside participating provinces, it may be entitled to a rebate of some or all of the provincial part of the HST that was paid on an amount of consideration for the supply. ...

Rebate for services or IPP supplied in a participating province If a PSB is a recipient of a supply of services or IPP in a participating province for use significantly (10% or more) in a participating province with a lower rate of the provincial part of the HST or outside participating provinces, it may be entitled to a rebate of some or all of the provincial part of the HST that was paid on an amount of consideration for the supply. ...

The contract also provides options for the [Recipient] to separately acquire the following items for separate consideration: [...] ...

EXPLANATION The general rule in section 165 is that every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% GST, 13%, 14%, or 15% HST, depending on the place of supply, on the value of the consideration for the supply, unless the supply is zero-rated. ...

A person is a small supplier during any particular calendar quarter and the following month if the total value of the consideration for world-wide taxable supplies, including zero-rated supplies, made by the person (or an associate of the person at the beginning of the particular calendar quarter) that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000 or, where the person is a public service body, $50,000. ...