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. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...

Specifically, variable B of this subsection is the total of amounts each of which is an amount of tax that would have become payable in respect of the consideration paid for a casino operating service if subsection 188.1(4) of the ETA did not apply and the consideration was equal to an amount determined by the formula: B1- (B2 + B3), where B1 is the consideration paid for the casino operating service without reference to subsection 188.1(4); B2 is an amount determined by multiplying a particular amount of salaries, wages and other remuneration paid by the operator to its employees by the extent to which the particular amount was a cost to the operator of providing the casino operating service; and B3 is the total of all amounts determined by multiplying an amount that is in respect of a supply of property or a service made by the distributor, or an amount paid by a distributor, to an employee or person related to an employee that the employee is required to include in his income for the year under section 6 of the Income Tax Act (i.e., taxable benefits), by the extent that this amount is a cost to the distributor of supplying the casino operating service. ...

Yours truly, Carolle Mercier Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...

You will find more detailed information outlining the application of the ATSC at the following links:< http://www.ccra-adrc.gc.ca/E/pub/et/etsl43eq/etsl43-e.pdf>, < http://www.ccra-adrc.gc.ca/E/pub/et/etsl46/etsl46-e.pdf>, and< http://www.fin.gc.ca/budget03/bp/bpa3e.htm>. ...

Where a provision zero-rates a supply with a condition that it is "... supplied on the written order of a medical practitioner for use by a consumer named in the order", both requirements must be met in order for the supply to be zero-rated. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...