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30 May 1997 GST/HST Interpretation HQR0000629- Registered Pension Plans- Unedited CRA Tags ETA 259 XXXXX Case #: HQR0000629                                                                         File: 11585-32                                                                         May 30, 1997 XXXXX This letter is in response to your facsimile received April 07, 1997 with respect to the registered pension plans of XXXXX[.] ... XXXXX has also instructed XXXXX to allocate XXXXX of "Asset & Fund Administration Fees" as Plan Trust Expenses and the remaining XXXXX as Employer Expenses. ... Allocation Method Our understanding is that Asset & Fund Administration Fees (AFA Fees) are charges for both trustee and custodial services provided by the trust company. ...

The Agreement states [...]. In this case, the Optionor "options" Tenures to other parties, the Optionees. [...] to the Agreement states that "[...]". ... Section [...] of the Agreement states more explicitly that "[...]."" [...]. Section [...] requires the Optionee to pay a fixed amount upon signing, plus once per annum for [...] years. ...

Each taxi franchise includes: •   a city of XXXXX taxi licence in your or your husband's name; •   a two way radio; •   a meter; •   a computer; and •   a top sign. Also, each franchise owner is required to pay: •   annual fees for the taxi licence to the City of XXXXX; •   annual fees for a two-way radio licence to the City of XXXXX; •   an annual taxi vehicle registration fee to the government of XXXXX; and •   an annual taxi insurance fee to the government of XXXXX. 3. ... I have enclosed a copy of the guide " General Information for GST/HST Registrants " for your information and use. ...

In this instance, the non-resident completes Form GST189, which is available in the guide " GST/HST General Rebate Application " (enclosed). ... We are also enclosing a copy of our guide " Doing Business in Canada- GST/HST Information for Non-Residents ". Yours truly, David Liston Border Issues Unit General Operations and Border Issues Division Division Excise and GST/HST Rulings Directorate Encl.: " GST/HST General Rebate Application Guide " " Doing Business in Canada- GST/HST Information for Non-Residents " Legislative References: ETA Sch. ...

28 August 1996 GST/HST Interpretation 11680-7[3]- Place of Supply Rules Unedited CRA Tags ETA 142(1); ETA 142(2); ETA 165; ETA 179(1); ETA Sch VI, Part V, 10                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11680-7(glr) XXXXX                                                                                 s. 142 Dept. ... In your message you presented the following scenario: •   A Canadian registered supplier grants, to an unregistered non-resident, a universal non-transferable license for the right-to-use software in the recipient's commercial activities, wherever they may be. ... Nanner        GAD #: 3160(GEN) G. Ryhorchuk ...

Les autres sources de revenus pour la même année fiscale incluaient: •   XXXXX[.] 4. ... Pourriez-vous fournir des lignes directrices sur la possibilité de XXXXX de réclamer les crédits d'intrants et/ou remboursements sur les dépenses suivantes: •   équipements de bureau (fournitures, frais de poste, réparation et entretien); •   location d'équipement de bureau; •   loyer; •   dépenses de voyage du directeur et des membres du conseil d'administration; •   frais généraux pour la réunion annuelle; •   frais de consultation en informatique pour la mise sur pied d'un site internet; •   coût de production pour le XXXXX qui est fourni aux membres; •   dépense de certification XXXXX paie un vérificateur indépendant qui confirme le nombre XXXXX[;] •   dépenses pour un sondage XXXXX[.] ... De plus, toutes fournitures d'immeuble par bail de moins d'un mois ou par licence sont taxables. #6 (interprétation) Pourriez-vous fournir des lignes directrices quant à la possibilité de XXXXX de réclamer les crédits d'intrants et/ou remboursements sur les dépenses suivantes: •   équipements de bureau (fournitures, frais de poste, réparation et entretien); •   location d'équipement de bureau; •   loyer; •   dépenses de voyage du directeur et des membres du conseil d'administration; •   frais généraux pour la réunion annuelle; •   frais de consultation en informatique pour la mise sur pied d'un site internet; •   coût de production pour le XXXXX qui est fourni aux membres; •   dépense de certification XXXXX paie un vérificateur indépendant qui confirme le nombre en circulation XXXXX[;] •   dépenses pour un sondage XXXXX[.] ...

Cost less Residual) 2,350.00 Finance Charge per month (Finance Base x Money Factor) 76.15 Depreciation Charge per month (Depreciation Base / Term) 48.96 Lease Payment per month (Finance Charge + Depreciation Charge) 125.11 Step 2: Re-calculation of lease payment (for GST purposes only). ... Cost less Residual) (650.00) * Finance Charge per month (Finance Base x Money Factor) 63.70 Depreciation Charge per month (Depreciation Base / Term) (13.54) * GST Base (Finance Charge + Depreciation Charge) 50.16 GST per month (GST Base x 7%) 3.51 * Note: In our earlier response we took the position that where the Depreciation Base was a negative amount, the Depreciation Charge was considered to be nil. ... Yours truly, Robert Smith Policy Officer Industries Unit General Operations and Border Issues Division GST Rulings and Interpretations Directorate GAD #: HQROOOO293 (GEN) c.c.: M. ...

. / 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. ... We consider each of these items to be in respect of a "pension activity" to which section 172.1 would apply. • Services pertaining to the establishment or subsequent amendment of a pension plan or plan trust. • The preparation and filing of actuarial reports, financial reports and other information for a pension plan pursuant to statutory requirements. • Administration services in relation to the collection of pension contributions and payment of pension benefits. • The reconciliation of pension contributions to payroll records. • The maintenance of records pertaining to employee hires, terminations and deaths. • Pension benefit calculations. • Pension adjustment calculations. • Preparation of a pension entity's periodic pension rebate application forms (GST4607) and SLFI returns (GST/HST 494). • Trustee services rendered by the employer or by third parties contracted by the employer. • The retention of a trustee for a plan trust. • Custodial or nominee services for plan trust assets. • The appraisal of plan trust investment performance. • The appointment of an investment manager for a plan trust. • Plan trust portfolio management. • Investment advice with respect to plan trust assets. • Salaries or wages paid to employees who invest or manage funds for a pension entity. • Brokerage, agents' charges and all other property or services relating to the acquisition, utilization or disposal of plan trust assets. • Legal, accounting or auditing services rendered in respect of plan trust assets. ... Accordingly, these would not be subject to the deeming rules of section 172.1. • Third party accounting services supplied to an employer to determine the employer's obligations under section 172.1 of the ETA (i.e., with respect to deemed taxable supplies and the corresponding deemed tax collected). • In the case of a hostile takeover of an employer, actuarial services and the preparation of an actuarial report to determine the liabilities of a pension plan, for the sole purpose of assessing the related financial impact on the assets and liabilities of a participating employer of the plan. ...

DATE January 21, 2013 TO [Addressee] FROM Dwight Kostjuk Senior Rulings Officer Aboriginal Affairs & Educational Sectors Unit PSBs & Governments Division Excise & GST/HST Rulings Directorate   FILE 146225 SUBJECT : GST/HST INTERPRETATION- Application of GST/HST to a Supply of a Legal Service Performed in Large Part on a Reserve and Provided to an Indian Individual […][Scenario A] A lawyer is based on a reserve.  ... A part of […] [the lawyer's] services do not occur on a reserve.  ... Interpretation Provided It is our understanding […] that the recipient of the legal service is the Indian individual and is not the Government of Canada. […]. ...

On the Website the following is provided: •   information on how to apply for a Card; •   product information; •   questions and answers in relation to the Card; •   XXXXX; •   the cardholder agreement; •   XXXXX. 15. ... " the operation or maintenance of a savings, chequing, deposit, loan, charge or other account". ... Yours truly, Hélène Bustamante Financial Institutions Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/08/09 — RITS 86167 — GST Paid on XXXXX Ticket ...