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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. ...

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. ...

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. ...

Although the Product does not have potatoes, corn or corn meal as its main ingredients and can be used in food preparation, the properties, labelling, packaging, and marketing elements considered together provide an overall indication that the Product is a snack food similar to those listed in paragraph 1(f) of Part III of Schedule VI to the ETA. ...

Therefore, hosting a party as described in the facts set out above would be considered part of the Representative’s single supply of a service of arranging for the sale of select products of the Company, and all amounts provided as consideration, including the select products provided as Host Rewards, are “network commissions.” ...

In the case of a person who is required to be registered under subsection 240(1), the person is considered a "registrant" under the ETA whether or not the person actually registers. ...

Although Product 1 and Product 2 do not have potatoes, corn or corn meal as the main ingredients and can be used in food preparation, the properties, labelling, packaging, and marketing elements considered together provide an overall indication that the products are snack food similar to those listed in paragraph 1(f) of Part III of Schedule VI to the ETA. ...