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5 March 2012 GST/HST Ruling 140575 - GST/HST Ruling - Services Rendered in Connection with Litigation

[ABC]) in connection with [...][litigation]. HST applies at the rate of 15% in Nova Scotia, 13% in Ontario, New Brunswick, and Newfoundland and Labrador, and 12% in British Columbia. ... Ruling Requested You request a ruling that the services described above and in the [Statement of Work] that are supplied by [the Company] to [ABC] are services in connection with litigation in [participating province X] that are made in [participating province X] and subject to HST at a rate of [...]%. ... Services rendered in connection with litigation- A supply of a service rendered in connection with criminal, civil or administrative litigation (other than a service rendered before the commencement of such litigation) that is under the jurisdiction of a court or other tribunal established under the laws of a province, or in the nature of an appeal from a decision of a court or other tribunal established under the laws of a province, is made in that province. ...

23 February 1995 GST/HST Interpretation 1995-02-23[1] - Application of GST to Supplies Made in Connection with the Event held Annually by the

23 February 1995 GST/HST Interpretation 1995-02-23[1]- Application of GST to Supplies Made in Connection with the Event held Annually by the Unedited CRA Tags ETA Sch V, Part VI, 2 File 11915-4 (DD) Ref. 2/VI/V Document 654 XXXXX February 23, 1995 Dear sir: This is in response to your memo of August 4, 1994, to XXXXX concerning the application of GST to supplies made in connection with the XXXXX Event held annually by the University of XXXXX We regret the delay in replying. ...

29 January 1996 GST/HST Interpretation 11870-4-2[3] - GST to Supplies Made in Connection With the Finishing of Houses

29 January 1996 GST/HST Interpretation 11870-4-2[3]- GST to Supplies Made in Connection With the Finishing of Houses Unedited CRA Tags ETA 254 XXXXX January 29, 1996 XXXXX Dear XXXXX: This is in response to your telephone conversations with Mr. Don Dawson and your facsimile message of January 17, 1996, concerning the application of GST to supplies made in connection with the finishing of houses by the XXXXX[.] ...

31 October 2000 GST/HST Interpretation 31659 - Supply of Services Performed in Canada for Non-resident Health Care/Medical Providers in Connection With the Retention of Their Records and Files

31 October 2000 GST/HST Interpretation 31659- Supply of Services Performed in Canada for Non-resident Health Care/Medical Providers in Connection With the Retention of Their Records and Files Unedited CRA Tags ETA 142(1)(g); ETA Sch VI, Part V, 4 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXX Case: 31659October 31, 2000 Subject: GST/HST INTERPRETATION XXXXX Thank you for your letter of May 29, 2000 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), and more particularly section 4 of Part V of Schedule VI to the Excise Tax Act (the Act), to the supply of services performed in Canada by Storageco for non-resident health care/medical providers in connection with the retention of their records and files. ...

14 February 2019 GST/HST Ruling 159878 - Refund of recaptured input tax credits (RITCs) on electricity charge types

Charge Type 650 – Network Service Charge Charge Type 651 – Line Connection Service Charge “There are four transaction/ charge types relating to payments to the IESO from energy purchasers corresponding to the four charge types described above: Network Service Charge (charge type 650) Line Connection Service Charge (charge type 651) Transformation Connection Service Charge (charge type 652); and Export Transmission Service Charge (charge type 653). ... Charge Type 1463 – Renewable Generation Connection – Monthly Compensation Amount Settlement Pursuant to the implementation of a new cost recovery framework established by the Green Energy Act, as set out in Ontario Regulation 330/09, the following charge types were added for settlement of costs associated with the connection of new renewable generation to local distribution systems from all electricity consumers in Ontario: Renewable Generation Connection – Monthly Compensation Settlement Credit (charge type 1413); and Renewable Generation Connection – Monthly Compensation Settlement Debit (charge type 1463). ... The Renewable Generation Connection – Monthly Compensation Amount Settlement Credit allows LDCs to recover certain costs associated with the connection of new renewable generation to their local distribution system. ...

16 February 1994 GST/HST Interpretation 11585-13[1] - Application of ETA 141(5)(c), 141.01 and 141.1

It also requires, where appropriate, pro-rating of inputs for input tax credit purposes in connection with the acquisition, establishment, disposition or termination of a commercial activity. ... The activities listed under (b) above are in connection with the termination of a commercial activity and therefore are part of the commercial activity. ... (a) Could a company voluntarily register for GST effective January 1, 1991 if its only activities are in connection with the termination of its commercial activities as described in paragraph 141(5)(c)? ...

11 September 2000 GST/HST Ruling 11601-3 - Entitlement to Claim Input Tax Credits

The Nominee has contracted on behalf of the Owner for the supply of goods and services from third parties in connection with the development of the Property for which GST has been paid. ... The Nominee has provided a written undertaking to the local tax services office not to claim input tax credits for any of the GST paid by the Owner in connection with the supply of any goods or services made to develop the Property. ... The Owner is entitled to claim input tax credits in connection with the GST paid in the course of development of the Property. ...

21 October 2002 GST/HST Interpretation 41266 - Application of Policy 136R - Self Insured Benefit Arrangements

For example, the insurer may determine that its premiums for policies issued in connection with extended health care must be increased in order to reflect changes in provincial hospital programs. ... The supply of administrative services in connection with the dental benefits is taxable. ... The supply of administrative services in connection with the medical travel benefit is taxable. ...

20 February 2004 GST/HST Interpretation 47498 - GST/HST Rebate on Destination Management Company Fees

As stated previously, in order to be a related convention supply, the supply must be for consumption, use or supply exclusively in connection with the convention. It is the Canada Revenue Agency's (CRA) view that any service that is in connection with an optional item is not exclusively for consumption, use or supply in connection with the convention. Each supply must be looked at on a case-by-case basis to determine whether it is exclusively for consumption, use or supply in connection with a convention. ...

5 July 2012 GST/HST Ruling 137345 - Eligibility to claim input tax credits on pension related expenses

., audit and actuarial) incurred in connection with the administration of the Plan. ... However, the Company must also account for GST/HST on amounts reimbursed by the Funding Agent in connection with these expenses. ... A commercial activity also includes the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ...

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