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We have carefully considered the submissions in our review. The HST applies in the participating provinces at the following rates: 13% in Ontario; and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island. ...

However, if the judicial costs are paid or payable directly to the lawyer of the winning party by the losing party, the amount is subject to GST/HST as they are considered to be part of the total consideration received by the lawyer for legal services provided. ...

However, since [the Company] was not invoiced for the HST until after the end of the particular reporting period for each of the supplies of scrap gold made between [mm/yyyy] and [mm/yyyy], subparagraph 225(4)(a)(i) must be considered when determining the date by which [the Company] would have to claim the related ITC. ...

For further information, including what is considered children’s clothing, how to show the point-of-sale rebate on invoices or receipts, and how to account for the point-of-sale rebate on a GST/HST return, please refer to GST/HST Info Sheet GI-063, Point-of-Sale Rebate on Children’s Goods, which is available on the CRA Website. ...

Therefore, the CRA will accept that, where an organization has been granted permission by the government of a province to operate an elementary or secondary school, the provision of instruction provided in the elementary or secondary school will be considered by the CRA to meet the educational standards of that province. ...

[Corp A] is registered for GST/HST purposes under Business Number […], and is considered a large business pursuant to section 236.01, and section 27 of the New Harmonized Value-Added Tax System Regulations, No.2 (the Regulations). 3. ...

The Developer is not considered to have made a self-supply of the Unit under subsection 191(1). 2. ...

We have also considered whether section 135 would deem that there was no supply made and therefore, no GST/HST would be applicable to the payments under the three agreements discussed above. ...

Though product placement is a relevant consideration, it alone is not considered a determinative factor. ...

If [ACo] does not exceed the small supplier threshold amount in one calendar quarter, but does so over four consecutive calendar quarters, it will be considered to be a small supplier for those four calendar quarters and a month following those quarters. ...