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Administrative Policy summary
GST/HST Memorandum 18-4 “Determining Whether a Transfer Payment is Consideration For a Supply” June 2022 -- summary under Consideration
Example 8 A municipality provides a transfer payment to an NPO to build a sports facility on municipal land (the primary purpose is to acquire the facility – there is a direct link). ...
Administrative Policy summary
S3-F3-C1 - Replacement Property -- summary under Former Business Property
Voluntary disposition of Class 14.1 property generally not eligible for replacement property rules. 1.46 … One of the characteristics of a former business property is that the property is real or immovable property or an interest therein. ...
Administrative Policy summary
GST/HST Memorandum 19.2 “Residential Real Property” February 1998 -- summary under Paragraph 190(1)(e)
. … Examples Example 1 An individual leases a cottage in the country on a continuous basis over several years. ...
Administrative Policy summary
Income Tax Technical News, No. 30, 21 May 2004 -- summary under Paragraph 96(1)(f)
. … Each member of a partnership carries on business as both a principal and an agent of the other members of the partnership. ...