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GST/HST Interpretation
3 July 2002 GST/HST Interpretation 34735 - Sale of Real Property to
"... XXXXX[".] v. If the Lessee defaults in the performance of any of the provisions of the lease, then the "XXXXX[".] vi. ... Yours truly, Michael Place Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Encl. (1) Legislative References: 123(1); 153(1); 165(2); 168(5); 168(1) NCS Subject Code(s): R-11950-1 ...
GST/HST Ruling
20 October 2003 GST/HST Ruling 46713 - Application of the GST/HST with Respect to Certain Real Property Transactions
It operates the Centre under the name "XXXXX " to provide accommodation, meals, and limited support services, but not skilled nursing care, to seniors. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Legislative References: ETA 123(1)- residential complex, residential unit; 136(2), 191(3), (10), 256.2, V/I/6, 6.1 NCS Subject Code(s): R-11650-1, 11870-4-2, 11885-3, 11885-4, 11950-1 XXXXX XXXXX ...
GST/HST Interpretation
30 December 2002 GST/HST Interpretation 37937 - Web Site Design, Web Site Hosting and Domain Name Registrations
Subsection 10(1) of the Regulations provides, in part, that when there is to be a single final recipient of a supply of a computer-related service (such as Web site hosting) made by a particular supplier, and the recipient acquires the supply under an agreement with the particular supplier or another supplier, the supply is made in a particular province if the final recipient avails itself of the service at a single ordinary location in that province, and either • the particular supplier maintains information sufficient to determine that location; or • it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ...
GST/HST Interpretation
2 December 2014 GST/HST Interpretation 164212 - Eligibility to make the election under section 273
. / 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. ...
GST/HST Interpretation
15 October 2008 GST/HST Interpretation 103665 - Application of GST/HST to Used Goods and the Trade-in Approach
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Ruling
9 May 2008 GST/HST Ruling 104339 - [Application of the GST/HST to the Accommodation Tax Imposed by a Municipality]
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Interpretation
23 December 2008 GST/HST Interpretation 106370 - Financial Institution GST/HST Annual Information Schedule
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Interpretation
17 June 2008 GST/HST Interpretation 78650 - Third Party Collection Services
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
Excise Interpretation
3 March 2009 Excise Interpretation 106691 - Clarification of the Canada Revenue Agency Generation of Electricity Policy
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Ruling
12 March 2009 GST/HST Ruling 106745 - Services Provided by XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...