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24 July 2000 GST/HST Interpretation 30452 - Application of the GST to the Supply of Website Design Services

XXXXX, has been charging and collecting from XXXXX the GST in connection with the above supply. ...

2 August 2001 GST/HST Interpretation 32257 - VAT Refunds -

These agreements, conventions or tax treaties generally are in connection with income taxes, as opposed to the GST. ...

30 March 2001 GST/HST Ruling 33775 - Rebate for Printed Books

" A "specified person" in this connection includes a charity that operates a "public lending library. ...

17 June 2002 GST/HST Interpretation 38617 - Mortgage Backed Securities -

XXXXX the Agreement states that the mortgages are sold on a serviced basis and that the Trust has no obligation to service the mortgages or to pay further compensation to the Seller for its services in connection with the sale. ...

29 May 2002 GST/HST Ruling 39826 - Supply of Promotional CD with

XXXXX is in the business of selling food for human consumption, and does not ordinarily sell or distribute non-food items, except in connection with promotional activities. ...

15 March 2004 GST/HST Interpretation 47891 - Discounting of Visitor GST/HST Rebates

XXXXX XXXXX (the discounter) is in the business of supplying services to non-resident visitors to Canada (the visitor) in connection with the visitors rebate (the rebate) provided under the authority of section 252 of the Excise Tax Act (ETA). 2. ...

Current income tax technical news (ITTN)

Current income tax technical news (ITTN) In connection with the changes described in " Introducing income tax folios " and " Cancellation of income tax technical publications ", changes have been made to the income tax technical publications retained on the Canada Revenue Agency website. ...

Chapter History S3-F3-C1, Replacement Property

All references to section 14 have been removed in connection with the repeal of the eligible capital property rules by S.C. 2016, c.12, s.4 (Bill C-29). ...

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However, as provided by subsection 212(5), payments for a right in or the use of a motion picture film or a film or video tape for use in connection with television that is to be used or reproduced in Canada is subject to a withholding tax of 25% (unless reduced by treaty). ...

Newsletter no. 94-3R1, Using Assumptions to Compute the Present Value of Benefits

In this newsletter we provide some guidelines on the assumptions that are acceptable to the CRA when computing the present value of benefits in connection with a defined benefit provision of an RPP. ...

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