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No GST/HST should be charged to customers on the issuance or sale of vouchers that are considered to be gift certificates; however, the GST/HST registrant merchant who accepts the voucher is required to account for the GST/HST payable by the recipient on the value of the consideration charged in respect of the taxable (other than zero-rated) supply of the goods or services. ...

Amounts collected as or on account of tax Where a supplier has charged to, or collected from, another person an excess amount as or on account of tax on supplies that are exempt, then tax would be considered to have been collected in error. ...

Consequently, the modification of the lease in respect of any of its essential elements, such as the rent or the term of the lease, would be considered a significant change that goes to the root of the agreement. ...

In sum, [to be considered] an “in vitro diagnostic test” […][for GST/HST purposes]: * The test is for use in the diagnosis of a disease in humans and; * The test contains at least one of the four substances listed above. ...

Whether the Product is considered mature stalks of hemp plants of the genera Cannabis as defined by the Industrial Hemp Regulations and the Cannabis Act is a question of fact to be determined by the appropriate authorities. ...

As Products A and B are considered to be fruit based snack foods for the purposes of this provision, they are excluded from zero-rating by virtue of paragraph 1(l) and are therefore taxable at the rate of 7% GST or 15% HST, as applicable. ...

We considered whether any exemptions set out in Part VI of Schedule V to the ETA might apply to XXXXX supplies of instructors and therapists. ...

Where all of the above conditions are met, subsection 183(3) of the ETA provides that the supply of the property by the court would be considered to be a supply made otherwise than in the course of a commercial activity, and therefore not subject to GST/HST. ...

As a result, the supply of professional services made to the branch located outside Canada for its exclusive use will be considered made to a non-resident person and therefore qualify for zero-rating under section 23 of Part V of Schedule VI to the ETA. ...

The value of the transaction(s), the frequency of the transaction(s), the nature of the supply and the status of the recipient are among the factors that will be considered by V&E in establishing whether the requirements set out in B-039R are met. ...