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Results 1091 - 1100 of 1132 for connection
Administrative Policy summary
16 February 1994 Headquarters Letter 940216 -- summary under Subsection 141.01(2)
However, it would "have difficulty establishing a connection between the activity of seeking out and recommending films to invest in and the financial services provided to Canadian investors and the U.S. limited partnership with respect to the raising and investing of funds". ...
Administrative Policy summary
GST/HST Info Sheet GI-170 "Charter Flights Supplied to Third-Party Charterers"May 2015 -- summary under Section 4
Generally, under these rules, when a carrier provides a separate service of transporting an individual's baggage in connection with the transportation of the individual (i.e., on a charter flight), the GST/HST applies to any excess valuation charge at the same rate as it applies to the passenger transportation service. ...
Administrative Policy summary
19 July 2011 Headquarters Letter Case No. 125864 -- summary under Financial Service
19 July 2011 Headquarters Letter Case No. 125864-- summary under Financial Service Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Financial Service In connection with a credit card program launched by a bank, it agrees with an insurer that it will use commercially reasonable efforts to arrange for the issuance of insurance by the insurer to cardholders (including contacting them by telephone) and collect the monthly insurance premiums from the insured cardholders. ...
Administrative Policy summary
5 June 2012 Interpretation Case No. 81635 -- summary under Financial Service
A Third Party provides connection services. The revenues generated by the terminals are received by the the Supplier, with the Investor then being paid a percentage of those amounts. ...
Administrative Policy summary
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 23 ("Pre-Incorporation Contracts") -- summary under Subsection 169(1)
To the extent that the adoption of a pre-incorporation contract is in connection with acquiring or establishing the commercial activities of a newly formed corporation, paragraph 141.1(3)(a) of the ETA will deem the adoption of that contract to be done in the course of the corporation's commercial activities. ...
Administrative Policy summary
89 C.R. - Q.16 -- summary under Subsection 249(4)
A and B will be considered to have acquired control of Opco if A and B have sufficient common connections or business interest to make it reasonable to assume that they will act either in concert or with a common interest to control Opco. ...
Administrative Policy summary
Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement 20 July 2020 -- summary under Subsection 265(2)
Must take into account AML information 7.24 In assessing whether reliance can be placed on a self-certification, a financial institution must consider other information that it has obtained concerning the account holder in connection with the account opening, including any documentation obtained for purposes of the AML/KYC Procedures and any information that an account holder voluntarily provides to it. ...
Administrative Policy summary
16 March 2009 Interpretation 110027 -- summary under Subsection 177(1.1)
The Nominee would further maintain all relevant corporate and accounting records in connection with such activities. ...
Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.4 -- summary under Subsection 240(1)
The lessor has no other relevant connection to Canada, e.g., agents, employees or facilities in Canada, soliciting of Canadian business, Canadian bank accounts or servicing obligations under the lease. ...
Administrative Policy summary
8 March 2018 CBA Commodity Tax Roundtable, Q.8 -- summary under Subsection 175(1)
Based on the information provided, the only connection between the firm and the candidate appears to be the seeking of a future employment opportunity. ...