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GST/HST Interpretation

22 July 1997 GST/HST Interpretation HQR0000399 - Modular and Mobile Homes

The definition of mobile home in subsection 123(1) of the Act has been amended through Bill C-70 which received Royal Assent on March 20, 1997, to mean "a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete plumbing, electrical and heating facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use". ...
GST/HST Interpretation

15 May 1997 GST/HST Interpretation HQR0000039 - - Travel Allowances

Furthermore, article XXXXX of the agreement entitles an employee to claim XXXXX per kilometre XXXXX or the use of the employee's personal vehicle for traveling in connection with their employment. 4. ...
GST/HST Interpretation

10 July 1998 GST/HST Interpretation HQR0001013 - Place of Supply - Telecommunication Services

. •   The inbound business provides remote land, marine or aeronautical users with the capability to connect a telecommunication circuit from the remote user's terminal to the terrestrial facilities, thereby allowing end-to-end connection to any voice or data location worldwide. ...
GST/HST Interpretation

31 March 2000 GST/HST Interpretation 8179 - Application of the GST/HST to the Construction and Operation of a Community Centre on Land Owned by a Municipality

The XXXXX has acquired construction services in connection with the construction project it undertook. ...
GST/HST Ruling

26 February 2001 GST/HST Ruling 31464 - Entitlement by to Claim Input Tax Credits

The XXXXX may provide midwifery services in connection with any other transfer payment agency during the term. ...
GST/HST Interpretation

5 June 2003 GST/HST Interpretation 41495[2] - Outbound Postage and Handling Service Charges

The definition of a freight transportation service in subsection 1(1) of Part VII of Schedule VI to the ETA provides that a freight transportation service means a particular service of transporting tangible personal property and, for greater certainty, includes (a) a service of delivering mail, and (b) any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether there is a separate charge for the other property or service, but does not include a service provided by the supplier of a passenger transportation service of transporting an individual's baggage in connection with the passenger transportation service. ...
GST/HST Interpretation

9 March 2004 GST/HST Interpretation 41579 - Transfer of Farmland Upon Dissolution of Partnership

Pursuant to paragraph (c) of the definition of "commercial activity" under subsection 123(1) of the Act, a sale of real property, other than an exempt supply, constitutes a commercial activity, including anything done by the person in the course of or in connection with the making of the supply. ...
GST/HST Interpretation

8 December 2022 GST/HST Interpretation 222719 - Supplies of digital marketing services made to a non-resident

Section 23 of Part V of Schedule VI zero-rates a supply of an advisory, professional or consulting service made to a non-resident person, but not including a supply of (a) a service rendered to an individual in connection with criminal, civil or administrative litigation in Canada, other than a service rendered before the commencement of such litigation; (b) a service in respect of real property situated in Canada; (c) a service in respect of tangible personal property that is situated in Canada at the time the service is performed; or (d) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person. ...
GST/HST Ruling

28 February 2023 GST/HST Ruling 205313 - Computer hosting services to non-residents and drop-shipment rules

The host grants its customers the right to place their computer mining equipment in the hosting facility for an extended period of time and to operate it from there on a continuous and ongoing basis, using a connection to the host’s network at the facility or other defined communications carriers as defined by the customer in order to connect to and participate in cryptoasset mining on a commercial basis at the hosting facility. 11. ...
GST/HST Ruling

7 September 2023 GST/HST Ruling 236685a - Purchase of a residential condominium unit

For example, page [#] of the [Agreement A] states, in part, that the “Landlord and Tenant have entered into a Lease… ” and that the “… Landlord and Tenant wish to enter into this agreement to further determine their rights and obligations in connection with the Lease.” ...

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