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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. ...

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. ...

Section 138 provides that where a particular property is supplied together with any other property for a single consideration and it can reasonably be considered that the provision of the other property is incidental to the provision of the particular property, the other property is considered to form part of the particular property supplied. ...

In your recent letter you provided additional information regarding the activities of registered nurses for consideration by the CRA in its interpretation of nursing services. ...

Where the charity charges an amount as GST/HST on the supply of the service, it will be exempt where the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to GST/HST or Quebec Sales Tax (for QST registrants). ...

Does this take into consideration both types of reimbursements as defined by the ITA? ...

Whether a particular non-resident person is carrying on business in Canada is a question requiring consideration of all the relevant facts. ...

Several factors may be examined in making such a determination, including reviewing the course content and objectives, the marketing and promotion of the course, the methods of teaching and evaluation of students, the consideration and terms of payment for the course, etc. ...

Medical funding The term "medical funding" of a supplier in respect of a supply is defined in subsection 259(1) as meaning an amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made. ...

The Statement indicates a consideration value of XXXXX with the GST payable amounting to XXXXX. ...