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GST/HST Interpretation
28 March 2002 GST/HST Interpretation 37217 - Section 156 Election – Non-residents
28 March 2002 GST/HST Interpretation 37217- Section 156 Election – Non-residents Unedited CRA Tags ETA 128(1); ETA 132(2); ETA 156(1) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXX Case Number: 37217March 28, 2002 Subject: GST/HST INTERPRETATION Section 156 Election- Non-Residents Dear XXXXX Thank you for your letter of August 29, 2001, addressed to John Sitka, Director, General Operations and Border Issues Division, concerning a non-resident corporation with a permanent establishment in Canada that has made an election under section 156 of the Excise Tax Act (the "Act"). ...
GST/HST Interpretation
13 December 2017 GST/HST Interpretation 187306 - – Meaning of “capital property”
13 December 2017 GST/HST Interpretation 187306- – Meaning of “capital property” Unedited CRA Tags ETA 123(1)(capital property), 225.1; ITA: 13(21), 16.1(1), 54 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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
1 May 1996 GST/HST Interpretation File #: 11650-6 - The Application of the GST to Artist Live/Sork Studios
1 May 1996 GST/HST Interpretation File #: 11650-6- The Application of the GST to Artist Live/Sork Studios Unedited CRA Tags ETA 169; ETA Sch V, Part I, 2; ETA Sch V, Part I, 9 XXXXX This is in response to correspondence from your office of June 1, 1994 concerning the application of the GST to artist live/work studios. ... (In order for subsection 190(1) to apply, paragraph 190(1)(b) of the Act requires that, "... immediately before that time, the property was not a residential complex,... ...
GST/HST Interpretation
17 February 2003 GST/HST Interpretation 35280 - Freight Transportation Service – Goods Transported from Canada to the U.S. that Are Rejected and Returned to Canada
17 February 2003 GST/HST Interpretation 35280- Freight Transportation Service – Goods Transported from Canada to the U.S. that Are Rejected and Returned to Canada Unedited CRA Tags ETA Sch IX, Part VI, 5; ETA Sch VI, Part VII, 6; ETA Sch VI, Part VII, 8; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 35280 XXXXX XXXXX February 17, 2003 Subject: GST/HST INTERPRETATION Freight transportation service- goods transported from Canada to the U.S. that are rejected and returned to Canada Dear XXXXX Thank you for your letter XXXXX, (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a freight transportation service when goods transported from Canada to the U.S. are rejected and redirected to Canada. ...
GST/HST Interpretation
10 January 2018 GST/HST Interpretation 139614 - – Claims made under an employee health plan
10 January 2018 GST/HST Interpretation 139614- – Claims made under an employee health plan Unedited CRA Tags ETA Part IX: 141.01(2), 165, 169, 175, 185(1), 232(1), 261; ETA Sch V, Part VII Sec. 1; SOR/91-26 Financial Services (GST) Regulations Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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
9 April 1996 GST/HST Interpretation 11870-5[5] - Determining Fair Market Value of a Residential Complex on Leased Land / Section 191 of the Excise Tax Act
9 April 1996 GST/HST Interpretation 11870-5[5]- Determining Fair Market Value of a Residential Complex on Leased Land / Section 191 of the Excise Tax Act Unedited CRA Tags ETA 191 XXXXX file 11870-5 XXXXX G 2729 XXXXX April 9, 1996 Dear XXXXX I am writing in response to your letter of July 28, 1995, in which you request an interpretation concerning the above-noted issue. ...
GST/HST Ruling
14 February 2019 GST/HST Ruling 159878 - Refund of recaptured input tax credits (RITCs) on electricity charge types
The Registrant’s […] plant does not purchase its electricity from a local distribution company (e.g. ... The Registrant’s […] plant is directly linked to the “high-voltage grid” maintained by Hydro One. 7. ... Charge Type 155 – Congestion Management Settlement Uplift Charge Type 169 – Station Service Reimbursement Debit Charge Type 183 – Generation Cost Guarantee Recovery Debit Charge Type 250 – 10 Minute Spinning Market Reserve Hourly Uplift Charge Type 252 – 10 Minute Non-spinning Market Reserve Hourly Uplift Charge Type 254 – 30 Minute Operating Reserve Market Hourly Uplift Charge Type 450 – Black Start Capability Settlement Debit Charge Type 451 – Hourly Reactive Support and Voltage Control Settlement Debit Charge Type 452 – Monthly Reactive Support and Voltage Control Settlement Debit Charge Type 454 – Regulation Service Settlement Debit “The IESO also levies a variety of surcharges on the purchases of electricity by market participants to recover the cost of its payments to suppliers for ancillary services and other supplies (as set out in 5.3) and Guarantees (as set out in 5.8). ...
GST/HST Ruling
7 October 2021 GST/HST Ruling 220810 - […][Education Revenue]
The [Corporation] is establishing […], an education program for its licensees to meet their […] education requirements. ... (b) […] Education – the [Corporation] will assess a fee for each hour of instruction which will be equivalent to […] education credit. 6. ... Licensees are required to maintain a number of […] credits specific to their licence […]. e. […] education courses and credits are available to members only. 8. […] The [Corporation] is an ‘other body established by a government’ under Category 1 for the purposes of section 20 of Part VI of Schedule V to the ETA […]. 9. ...
GST/HST Ruling
17 May 2022 GST/HST Ruling 209546 - AND INTERPRETATION - Insurance premiums in two situations
The Policy provides that the Company […] has been engaged by the Insurer to sell […] and administer the Policy. ... [Additional information about the terms of the Policy] 8. […] 9. […] 10. […] the Policy indicates that the cost of the Policy is shown on the Declarations. The Declarations indicate that, for the […] benefit, the total premium is $[…]. […]. 11. […] the Policy indicates that the premium for the […] benefit […] is payable at the time the Individual purchases the Policy. […][terms of the Policy]. 12. ...
GST/HST Ruling
27 July 2021 GST/HST Ruling 175140 - Application of the GST/HST to supplies of services made by a determined municipality
The parties may renew the Agreement […], subject to […] approval for the continued provision of the Services by the City and the Authority. 10. […] of the Agreement outlines the scope of the Service. It provides that the Authority shall commit to the annual operation and maintenance of […] flow gauge stations […] 11. ... According to […] of the Agreement, starting in [yyyy], the annual cost of providing the Service is $ […] and may be subject to annual increases subject to inflationary costs. ...