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GST/HST Ruling
8 February 2018 GST/HST Ruling 181264 - GST/HST rebate on regional administrative costs
STATEMENT OF FACTS We understand the following: 1. […][Information about the Corporation's structure]. 2. […]. 3. ... In order to claim an 83% rebate for […] operations […] [the LTC homes] would have to be qualifying facilities and the Corporation would have to be making facility supplies in these homes. ... The Corporation receives the majority of its funding from [Province A]. […]. ...
GST/HST Ruling
14 July 2009 GST/HST Ruling 96454 - Consulting Services Supplied by a Polysomnographic Technologist
Statement of Facts You included the following documents with your request: • XXXXX, XXXXX. • XXXXX. ... The principal activities of XXXXX include the management of sleep disorders, such as: • Sleep apnoea and other pulmonary sleep disorders; • Narcolepsy; • Psychological and psychiatric sleep disorders; • Neurological sleep disorders; • Disorders of the circadian rhythm; and • Parasomnias. 9. ... It includes a technologist applying a variety of electrodes to the individual's body: • Head- to measure brain waves to monitor the phases of sleep. • Face- to monitor breathing, snoring and eye movements. • Chest- to monitor breathing and heart rhythm. • Arms and legs- to record abnormal movement during sleep. • Finger- to monitor and record blood oxygen levels. 11. ...
GST/HST Ruling
4 August 2010 GST/HST Ruling 115852 - Application of GST/HST to the Supply of Nursing Personnel to Health Care Facilities Located in XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... This method of calculating the consideration for the supply (i.e., an hourly rate based on the qualifications of the personnel) does not suggest a 'fee for nursing services', but rather it is indicative of a supply of personnel or human resources. ... The nature of XXXXX business provides a context that is consistent with the position that the supply made by XXXXX pursuant to the Agreement is that of personnel or human resources. ...
GST/HST Ruling
28 February 2023 GST/HST Ruling 205313 - Computer hosting services to non-residents and drop-shipment rules
[NonResCo] employs [#] persons located […][outside of Canada]. 3. [NonResCo] […] is contemplating […][establishment of] a Canadian corporate subsidiary. 4. ... [NonResCo] […] anticipates, most customers will be engaged in cryptoasset mining. 6. ... The mining equipment may loosely be described as [cryptoasset mining] computer equipment and includes, generally speaking, […]. 12. ...
GST/HST Ruling
10 August 2011 GST/HST Ruling 126175 - Application of GST/HST to services of performing artists supplied by a charity
In [Participating Province X], teachers are responsible for developing appropriate instructional strategies to help students achieve curriculum expectations and may utilize a variety of resources and approaches to support student learning. ... (d) [...] [The Organization] supplied the services of [...] [(Performer 3)] to provide [...] performances [...], on [mm/dd/yyyy], to [...] ... -minute demonstration workshop of [...] on [mm/dd/yyyy], to [...] School, for [...] students in grade [...]. ...
GST/HST Ruling
20 March 2017 GST/HST Ruling 160594 - and INTERPRETATION - Services provided for children in care of a province
You were a self-employed sub-contractor working with […] ([…][Company A]), based in […][City 1], Alberta. ... You are registered for GST/HST purposes with account number […] 3. You are not a social worker. 4. ... Some supplies are exempt from the GST/HST – that is, no GST/HST applies to them. ...
GST/HST Ruling
24 March 2017 GST/HST Ruling 155289r - Specially designed training to assist individuals with autism
You are […] working in the field of Applied Behaviour Analysis (ABA). ... Your case work may include but is not limited to: * Initial intake and assessment to identify target behaviours for change * Development of behaviour support plans for targeted behaviours and skill acquisition programs based on current research * Conducting functional assessments, including preference assessments, interviews, observation, and data collection * Training significant others, such as the family or behaviour interventionists, and developing training procedures and documents as needed * Monitoring progress of programs, analysis of data collection, and modifying programs based on data and client need * Programming for maintenance and generalization of skills * Collaboration and meetings with home or school teams, or other professionals * Report writing, documentation and research, as needed or requested. 10. […][Services and billing information] 11. The Agreement also provides that the role of your supervisor (BCBA) is to provide you with resources and supervision, as well as to evaluate your performance and the progress of your clients. […][Information about fees]. ...
GST/HST Ruling
29 May 1998 GST/HST Ruling HQR0000929 - Application of the GST/HST to a Joint Research Project
29 May 1998 GST/HST Ruling HQR0000929- Application of the GST/HST to a Joint Research Project Unedited CRA Tags ETA 123(1) person; ETA 141.01(2); ETA 141.01(3); ETA 259; ETA Sch V, Part V.1, 1; ETA Sch V, Part VI, 10 GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON XXXXX K1A 0L5 XXXXX XXXXX XXXXX Case: HQR0000929 Attention: XXXXX May 29, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX: This is in reply to the letter of October 27, 1997, with attachments, which we received from XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX " (the "Project"). ... Each of the XXXXX participants has agreed to contribute resources, such as property, knowledge, time, and skill to the Project: a) XXXXX provides financial management services. b) XXXXX provides expertise regarding standards, contributes space and technical services, provides storage (memory) on the XXXXX server, acts as a site for the transmission of information, provides a central referral and information centre for the research results and final report. c) XXXXX provides office space. d) XXXXX l provides research services. 5. ...
GST/HST Ruling
10 March 2009 GST/HST Ruling 101768 - Supplies Made by XXXXX to XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Explanation Section 10 of Part II of Schedule V exempts a supply of a prescribed diagnostic, treatment or other health care service rendered to an individual if made on the order of: • a medical practitioner or practitioner; or • a registered nurse authorized under the laws of a province to order such a service if the order is made within a nurse-patient relationship. ... The elements of this supply include the performance of CT scans and MRI services, in addition to human resource activities including selecting, training and employing staff, providing equipment, management and administrative services such as preparing financial statements and budgets, bookkeeping, accounting, reporting, and cleaning and janitorial services necessary to operate and maintain the Facilities. ...
GST/HST Ruling
23 March 2023 GST/HST Ruling 244917 - GST/HST implications of constructing a laneway house
The [...] form states that the total consideration and the value of the real property (land, building, fixtures and goodwill) purchased by the Owners was $[…]. 4. ... The Owners voluntarily registered for GST/HST purposes by telephone on [mm/dd/yyyy] and a GST/HST program account was opened under the Business Number […], effective [mm/dd/yyyy] with […] a [mm/dd] fiscal year end. ... For example, joint venture participants contribute resources, such as money, property, skills or time for use in the performance of the joint venture activities. ...