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GST/HST Interpretation
23 June 1997 GST/HST Interpretation HQR0000719 - Supplies Made by
The Trailers must however, have winterized connections in order to use these utilities. ... This claim is substantiated by the fact that the Campsites are serviced with year round utilities, including winterized water lines, municipal sewage connections, year round road maintenance and security. ...
GST/HST Ruling
12 March 1999 GST/HST Ruling HQR0001289 - Application of the GST/HST to Membership Fees
Subsection 123(1) of the Act defines "related convention supplies" as property or services acquired or imported by a person exclusively for consumption, use or supply by the person in connection with a convention, but does not include (a) transportation services, other than a chartered service acquired by the person solely for the purpose of transporting attendees of the convention between any of the convention facilities, places of lodging of the attendees or transportation terminals, (b) food, beverages or entertainment, (c) property or services that are supplied to the person under a contract for catering, or (d) property or services supplied by the person in connection with the convention for consideration that is separate from the consideration for the admission to the convention, unless the recipient of the supply is acquiring the property or services exclusively for consumption or use in the course of promoting, at the convention, property or services supplied by, or a business of, the recipient. ...
GST/HST Ruling
3 November 2000 GST/HST Ruling 32023 - Joint Venture Arrangement for Operation of Nursing Home
XXXXX of the Agreement states that XXXXX shall deposit in a banking institution selected by XXXXX in XXXXX name, as agent for the joint venture, all funds resulting from the operation of the Facility or otherwise received by XXXXX for and on behalf of the Joint Venture, and XXXXX is authorized to pay from this account such amounts and at such times as the same are required to be made in connection with: (a) the ownership, maintenance and operation of the Facility; (b) payment of the costs, expenses and expenditures outlined above; (c) payments of the amounts for which XXXXX is entitled to reimbursement from the Joint Venture pursuant to this Agreement; (d) payments on the bank loan; and (e) payment of XXXXX Priority Distribution outlined below. 14. XXXXX of the Agreement states that the joint venture will pay all reasonable costs and expenses for the maintenance, operation and in-house supervision of the operation of the Facility, and will reimburse XXXXX for all expenses reasonably incurred by XXXXX for the account of or in connection with the operation of the Facility. 15. ...
GST/HST Interpretation
24 October 2003 GST/HST Interpretation 45329 - Expenditures on Property and Services that Qualify for a Type 7 Rebate
.), and • paragraph 20(1)(ee)- amounts paid for utility service connections. (See Interpretation Bulletin IT-452 for the circumstances in which amounts paid for utility service connections can be deducted from income.) ...
GST/HST Interpretation
18 July 2003 GST/HST Interpretation 32783 - Application of GST to Auctions
Depending on the situation, the XXXXX Auctioneer may make the following supplies to the producers in connection with the sale of their XXXXX: (a) Feed — The XXXXX Auctioneer will feed the XXXXX housed at its stockyard, but only upon the request of the producer. ... (d) Government XXXXX fees and deductions — The Government XXXXX imposes XXXXX fees and deductions in connection with the sale of XXXXX originating from XXXXX that are sold at certain stockyards in XXXXX. ...
GST/HST Ruling
21 February 2023 GST/HST Ruling 217305 - Supplies of software and technical support services made with the help of non-resident […][Representatives]
The connection between the end-user and [ACo] through the [License Agreement] is maintained independently of whether the contractual relationship between the [Representative] and [ACo] is severed. ... The [Representative] also agrees to charge and collect from end-users, and remit and pay to the appropriate governmental authorities, all value-added, sales and other similar taxes arising in connection with the transactions contemplated by the Agreement, including sales made to end-users. 32. ...
Current CRA website
Indian Act Exemption for Employment Income Guidelines
For the employees, the connection to a reserve is that the employer is resident on a reserve and the Indian is employed in a non-commercial activity for the social, cultural, educational, or economic development of Indians who for the most part live on reserves. ... Guideline 4 WHEN: THE EMPLOYER IS RESIDENT ON A RESERVE; AND THE EMPLOYER IS: AN INDIAN BAND WHICH HAS A RESERVE, OR A TRIBAL COUNCIL REPRESENTING ONE OR MORE INDIAN BANDS WHICH HAVE RESERVES, OR AN INDIAN ORGANIZATION CONTROLLED BY ONE OR MORE SUCH BANDS OR TRIBAL COUNCILS, IF THE ORGANIZATION IS DEDICATED EXCLUSIVELY TO THE SOCIAL, CULTURAL, EDUCATIONAL, OR ECONOMIC DEVELOPMENT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; AND THE DUTIES OF THE EMPLOYMENT ARE IN CONNECTION WITH THE EMPLOYER'S NON-COMMERCIAL ACTIVITIES CARRIED ON EXCLUSIVELY FOR THE BENEFIT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; ALL OF THE INCOME OF AN INDIAN FROM AN EMPLOYMENT WILL USUALLY BE EXEMPT FROM INCOME TAX. ...
Current CRA website
RPP Consultation Session - Questions from the Industry November 30, 2005
Therefore, a qualifying transfer of assets from an RRSP made in connection with a past service event can be made to a deemed registered pension plan. ... Therefore, any amounts transferred into the plan in connection with a past service event would no longer be a qualifying transfer as described in subsection 8303(6) of the Regulations. ...
Archived CRA website
ARCHIVED - Farming or Fishing - Use of Cash Method
A taxpayer using the cash method to compute income from a farming or fishing business may elect to roll over inventory owned in connection with the farming or fishing business to a corporation under subsection 85(1). Where such a taxpayer carries on a farming business and disposes of inventory owned in connection with that business to the corporation, paragraph 85(1)(c.2) will apply for dispositions occurring after July 13, 1990. ...
Current CRA website
Special payments and the end of an employee's employment
The expression in respect of implies a connection between the loss of employment and the payment that results thereafter. ... The courts have set out the two following questions to determine if such a connection exists: Slide 18 Question 1: Would the employee have received the amount if the employee didn’t lose the employment? ...