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In most cases, this includes an office, branch, factory, workshop, warehouse, plant, mine, oil well, farm, timberland or natural resource used in the day-to-day activities of the charity. ... To determine the provincial part of the HST, multiply the HST paid or payable by: • 7/12 for those purchases taxed at 12%; • 8/13 for those purchases taxed at 13%; • 9/14 for those purchases taxed at 14%; • 8/14 for those purchases taxed at 14% before the 2008 rate change; or • 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ... If a charity needs to change a rebate that has already been filed, the charity can: * use the "Adjust a rebate" online service at www.cra.gc.ca/mybusinessaccount; * send a letter to the Canada Revenue Agency (CRA) indicating the change; or * call 1-800-565-9353. ...

Appeals based its decision on the following points: •   the contractor intended to contract with the individual and that intention was proven to the satisfaction of Appeals by an affidavit from the contractor; and •   the contractor's fees for the expansion of the building were deducted, for income tax purposes, from the income of the individual- for consistency between income tax and GST legislation, the ITC should also be claimable by the individual. ... More specifically,: 1. whether it is necessary to be the recipient of a supply to claim an ITC. 2. what evidence is required to satisfy the Department that an ITC claimant is the recipient of the supply in respect of which he claims an ITC. 3. where an ITC has been claimed by a person not entitled to the ITC, and has not been claimed by the person entitled to the ITC: •   whether the relevant returns can be corrected by the filing of GAF forms; and •   whether interest and penalties should be applicable to the original claimant of the ITC. ... Resource availability and the circumstances surrounding the registrant's request will be taken into account when deciding whether to assess or reassess the previously filed return. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... The fees consist of various individual charges such as: * Application fee; * Plan Revision (pre-draft approval); * Emergency extension (3 months); * Draft approval extension (one year); * Registration; * Phased draft approval; * Phase revision and sub-phasing; * Exemption fee; * Vacant land or common element; * Final approval; * Condominium conversion; * Local official plan amendment; * Legal administrative fees; and * Development financial administrative fee. ... The responsibility may also involve providing comments on behalf of interested provincial ministries such as Environment, Agriculture, Municipal Affairs and Housing, and Natural Resources. ...

Drive-through rapid COVID-19 testing services (Service 1) * The test is administered by a registered nurse (RN) at the Client’s testing site. * The customer registers, books a time slot, and pays online. * The customer is charged a single fee for both the test kit and the administration of it. ... Virtual consultation for COVID-19 self-testing (Service 2) * The consultation is done with an RN. ... "         ...

The application of the GST to the aforementioned supplies of real property by the XXXXX will be as follows: •   the sale of House A and the land reasonably necessary for its use and enjoyment as a place of residence will be exempt under section 2 of Part I of Schedule V to the Act, with excess land exempt under section 9 of Part I of Schedule V, •   the sale of the vacant lot will be exempt pursuant to section 9 of Part I of Schedule V, and •   the sale of House B and the land that was placed on the market in May of this year will be exempt pursuant to section 2 of Part I of Schedule V, with any excess land exempt under section 9 of Part I of Schedule V. 3. ... The time, attention and resources spent by XXXXX with respect to the construction of House C (a spec house) on the final building lot for resale and the termination of his employment to pursue residential house construction full time clearly indicate that the intentions and approach to residential land development of the XXXXX changed. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Examples are: fund-raising activities for its own use, medical libraries, records keeping, housekeeping services, maintenance services and custodial services, materiel and facilities management, security services and staffing and human resource activities. ... The funding that the [hospital authority] receives from the [provincial government] meets the requirements of the definition of “medical funding” as the funding provided is a readily ascertainable amount of money paid or payable in respect of the delivery of health care services to the public. 1.3 […] [...] 2. ...

XXXXX acts as a central resource centre for member organizations. Membership information is compiled and included in the Membership Directory. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J.A. ... Place             XXXXX ...

XXXXX acts as a central resource centre for member organizations. Membership information is compiled and included in the Membership Directory. ... Pursuant to the definitions under subsection 123(1), a "supply" is defined as "... the provision of property or a service in any manner.... ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J.A. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Policy Statement P-106, Administrative Definition of a "Participant" in a Joint Venture, states that, for purposes of the joint venture election under section 273 of the ETA, "participant" means (a) a person who, under a joint venture agreement evidenced in writing, makes an investment by contributing resources and takes a proportionate share of any revenue or incurs a proportionate share of the losses from the joint venture activities; or (b) a person, without a financial interest, who is designated as the operator of the joint venture under an agreement in writing and is responsible for the managerial or operational control of the joint venture. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/27 — RITS 51529 — Rebates- Emergency Evacuation- XXXXX ...

17 August 1995 GST/HST Interpretation 11848-7 11846-3(LFR)- Tax Treatment of Services Provided to Victims of Crime Unedited CRA Tags ETA 165                                                                         11848-7(RCMP) 11846-3(LFR) XXXXX                                                                                 August 17, 1995 Dear XXXXX This is in response to XXXXX memorandum of July 21, 1994 (with attachments) in which she requested our opinion regarding the status of payments made by the Province of XXXXX to the City of XXXXX for its use in the operation of the XXXXX. ... She also expressed concern as to whether this same concept should apply to training services carried out by individuals or organizations on behalf of Human Resources Development Canada (HRDC). ... " Schedule "A" to Agreement I states that the "Project Director will be responsible for the establishment and for the administration of the Program which will provide the Services to victims of crime in the area of: XXXXX Under Agreement II, XXXXX retains XXXXX as XXXXX, to provide the services set out in Schedule "A". ...