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Il a demandé et a reçu un remboursement pour municipalité de 57,14 % de la TPS/TVH payée sur ces dépenses en vertu de l'article 259 de la Loi. 2. ...

Michael Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Encl.: Policy Number P-130, "Place of Residence" GST/HST Memoranda Series, section 1.4 Legislative References: Excise Tax Act, subsection 123(1) residential complex, "residential trailer park", "residential unit" Excise Tax Act, subsection 165(1) Excise Tax Act, Schedule V, Part I, section 6 Excise Tax Act, Schedule V, Part I, section 6.1 Excise Tax Act, Schedule V, Part I, section 7 NCS Subject Code(s): 11950-1, 11870-3 ...

1 April 1998 GST/HST Interpretation 1998-04-01- Claiming ITCs on Reimbursed Amounts and the Factor Method Unedited CRA Tags ETA 169                                                                         XXXXX XXXXX XXXXX General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch Subject: GST/HST INTERPRETATION XXXXX- Claiming ITCs on Reimbursed Amounts and the Factor Method This is further to a letter (with attachments) dated March 20, 1997, from Michael Chow of your office (Verification and Enforcement Division) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to determine a person's input tax credit (ITC) entitlement using the factor approach to calculate the deemed tax paid on an amount reimbursed by a person to an individual. ...

24 November 1999 GST/HST Interpretation HQR0002004- Determining Who is the "Recipient" Where an Owner-Operator Uses a Freight Transportation Company's Credit Card to Obtain Supplies of Fuel and Truck Repair Services in Canada and the Tax Status of the "Chargebacks" to the Owner-Operator for these Supplies Unedited CRA Tags ETA 123(1) recipient; ETA 165(1); ETA 221(1) TO: XXXXX XXXXX XXXXX XXXXX FROM: Robert Bowman Technical Officer General Operations Unit GST/HST Rulings & Interpretations DirectorateFile HQR0002004 DATE: November 24, 1999 Subject: Determining Who is the "Recipient" Where an Owner-Operator Uses a Freight Transportation Company's Credit Card to Obtain Supplies of Fuel and Truck Repair Services in Canada and the Tax Status of the "Chargebacks" to the Owner-Operator for these Supplies I am writing in response to your request in which you have asked for our assistance concerning the application of the GST/HST. ...

Yours truly, Dwayne Moore Charities and Non-profit Organizations Unit Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate c.c.: D. ...

Section 1 of Part I of Schedule IX to the ETA defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...

. / 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. ...

[xlii] 34 Paragraph 142(1)(b) of the ETA [xliii] 35 Section 2 of Part V of Schedule IX to the ETA [xliv] 36 Paragraph 3(c) of Part VII of Schedule VI to the ETA [xlv] 37 Section 1 of Part VI and sections 1, 2, and 3 of Part VII of Schedule VI to the ETA [xlvi] 38 A copy of this form may be found at the CCRA Internet site at: http://www.ccra-adrc.gc.ca/E/pbg/gf/gst189ep/README.html [xlvii] 39 Section 4 of Part VI of Schedule IX to the ETA [xlviii] 40 Section 4.1 of Part VI of Schedule IX to the ETA [xlix] 41 Une personne qui est inscrite à la TPS/TVH ou qui est tenue de l'être [l] 42 Paragraphe 221(1) de la Loi sur la taxe d'accise (LTA) [li] 43 Paragraphe 168(1) de la LTA [lii] 44 Paragraphe 152(1) de la LTA [liii] 45 Article 225 de la LTA [liv] 46 Paragraphe 225(1) de la LTA [lv] 47 Paragraphe 222(1) de la LTA [lvi] 48 Article 223 de la LTA [lvii] 49 Paragraphe 169(4) de la LTA et le Règlement sur les renseignements nécessaires à une demande de crédit de taxe sur les intrants [lviii] 50 Article 224 de la LTA [lix] 51 Se trouve également sur le site Internet de l'ADRC à l'adresse: http://www.ccra-adrc.gc.ca/F/pub/gl/p-116fm/p-116-f.htm [lx] 52 Se trouve également sur le site Internet de l'ADRC à l'adresse: http://www.ccra-adrc.gc.ca/F/pub/gl/p-118rfm/p-118r-f.htm [lxi] 53 Article 223 de la LTA [lxii] 54 Paragraphe 223(2) de la LTA [lxiii] 55 Article 231 de la LTA [lxiv] 56 Se trouve également sur le site Internet de l'ADRC à l'adresse: http://www.ccra-adrc.gc.ca/F/pub/gp/rc4022fq/rc4022fq.html [lxv] 57 Article 165 de la LTA [lxvi] 58 Article 142 de la LTA pour si la fourniture est effectuée au Canada et article 144.1 de la LTA et article 2 de la partie V de l'annexe IX de la LTA pour si la fourniture est effectuée dans une province participante [lxvii] 59 Aux termes de l'article 1 de la partie V de l'annexe IX de la LTA, l'" élément canadien " d'un service est la partie de celui-ci qui est exécutée au Canada. ...

Less First Monthly Payment & PPSA Fee (22+5) 395.33 43. Sale Price to FinanceCo (41-42) $29,329.67 44. ...