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However, it was noted that you are now registered for GST/HST purposes effective [mm/dd/yyyy] […]. 2. ... You also provide […] services which will be discontinued at the end of [yyyy]. 7. Annual revenues generated from the […] services amounted to approximately $[…] for [yyyy]. 8. ...

. / 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. ... You are a sole proprietor […]. You are registered for GST/HST purposes […]. 2. ... Place of supply – in Canada Section 142 provides the general place of supply rules for deeming a supply to be made in or outside Canada. ...

. / 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. ... Liability for tax – Simplified registration under Subdivision E of Division II Where a person is registered for GST/HST under Subdivision E of Division II (simplified GST/HST registration regime), their “specified supplies” made to “specified Canadian recipients” are deemed to be made in Canada in accordance with subsection 211.14(1). ... A “specified Canadian recipient” is defined under subsection 211.1(1), as follows: “(…) is a recipient of a supply who: (a) has not provided to the supplier or to a distribution platform operator in respect of the supply, evidence satisfactory to the Minister that the recipient is registered under Subdivision D of Division V; and (b) has a usual place of residence that is situated in Canada. ...

Two of the subsidiaries (Corporations C and E) collectively (50% each) wholly own another corporation (Corporation F). 100%------- A-------- 100% | | | | | | 100% | | | | | | B D G | | | 100% 100% 100% | | | C E H | | | | 50% | | | | 50%-------- F INTERPRETATION REQUESTED You would like to know whether Corporation F is closely related to Corporation A by virtue of subparagraph 128(1)(a)(v) or subsection 128(2), and whether and under which provision Corporation F would be closely related to Corporations G and H. ...

. / 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. ... The following organization structure was presented for consideration: HoldCo. / | \ / | \ / | \ US 2------- US 1 US 3 | | | | US 4 US 5 | |---------------------------------|-----------|--------------------------------- | | C 1 C 2 | | | | C 3 C 4 We were asked to assume the following regarding the above structure: * 100% ownership (number and value) of all of the voting shares of each corporation downstream in the structure by the entity immediately above it; * Hold Co. owns 100% of all of the voting shares in US2; and * US1 is a partnership with US2 and Hold Co. as its partners. ...

Tuition is $[…] per module. The Program has recommended prerequisites. 8. ... The videos remain live for review [#] days following [X]. Questions & Answers (Q&A) session for the class where the participants can ask questions and problem solving […]. ... To complete the Program, participants must attend [#] days of [X] during real-time [...]. 10. ...

. / 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. ... Place of supply – Services Prior to determining if the GST/HST applies to a particular transaction, it is necessary to establish whether the supply is made in or outside Canada. ... Please refer to Appendix A of GST/HST Memorandum 4.5.1, Exports – Determining Residence Status, for additional information. ...

. / 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. ... No rebate is available with respect to a particular unit if the unit has a fair market value of $450,000 or more. […]. Please refer to the guide RC4231, GST/HST New Residential Rental Property Rebate for further information […]. ...

Facts * The following diagram shows branch operations that are permanent establishments (PEs). ... Parent Co / \ / \ NRes NRes Co1 Co2 | | | |______________________ | | NResCo1 NResCo2 PE PE […] […] Comments The following comments are based on current legislation and focus on the questions: […] 1) Are these two PEs closely related? ... Thus the question we must answer is not if the permanent establishments are eligible to make the election but rather if the corporations of which they are a part are eligible to make the election under section 150. […] […]. ...

The [...] service provided to members is to ensure [...] • The member also receives the right to have [the Group] advise the [...]. • Each member [...] • Members also receive a benefit under the membership of having their name placed in [the Group's] data base that other members [...] can access [...]. • [...]. • The [...] [Company] is located on a reserve in [...] [Province Y]. • The [Company] is responsible for [...]. • [...] [the Company] gathers [...] and sends it to [the Association's] office [...] and sends [...] to [the Company]. • Staff of [the Association/Group] [...] and [...]. • The [Company] is a business owned by an Indian(s). ...