Search - connection
Results 111 - 120 of 382 for connection
GST/HST Interpretation
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. ...
GST/HST Ruling
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. ...
GST/HST Interpretation
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. ...
GST/HST Ruling
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. ...
GST/HST Interpretation
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. ...
GST/HST Interpretation
9 April 2025 GST/HST Interpretation 247209 - Mining activities in respect of cryptoassets after February 4, 2022 via mining pools
No GST/HST would be required to be collected in respect of the provision of the mining activities and no ITCs can be claimed in respect of property or services acquired, imported or brought into a participating province for consumption, use or supply in the course of, or in connection with, the provision of the mining activities. ... No GST/HST would be required to be collected, in respect of the provision of the mining activities and no ITCs can be claimed in respect of property or services acquired, imported or brought into a participating province for consumption, use or supply in the course of, or in connection with, the provision of the mining activities. ...
GST/HST Ruling
12 April 2019 GST/HST Ruling 190982 - Supply of various feeding utensils and other gripping devices
As a result, in the context of section 38 of Part II of Schedule VI, the CRA considers that a feeding utensil refers to a gripping device that is specially designed for the use described in this section, and as such, must have a connection with gripping as well as with feeding. Based on the CRA’s position outlined above, the supply of the following products are feeding utensils specially designed for use by an individual with impaired use of hands or other similar disability and are zero-rated under section 38 of Part II of Schedule VI: Liftware Steady- […][Item #] Angled / Contoured Cutlery- […][Item #s] Weighted utensils- […][Item #s] In contrast, although the following products are feeding utensils, it is the CRA’s view that these products do not have design features that demonstrate a connection with gripping, regardless of whether the product has suction cups or non-skid pads: Knork®- […][Item #] Scooper Bowl- […][Item #] Scoop Dish- […][Item #] Soup/Cereal Bowl- […][Item #] Round Up Plate- […][Item #] Inner Lip Plate- […][Item #s] […]Plate- […][Item #] In addition, the following feeding utensils, although they may have design features that allow for easy gripping, are not specially designed for use by an individual with impaired use of hands or other similar disability: HALO™ Cup- […][Item #] […]Mug- […][Item #] Soft Nosey Cup- […][Item #] […][X Cup]- […][Item #s] Therefore, for the last eleven items listed above the requirements in section 38 of Part II of Schedule VI have not been met. ...
GST/HST Ruling
29 January 2015 GST/HST Ruling 159222 - GST/HST on fees relating to a loan
. * Other: All legal fees in connection with this agreement are for the account of [BCo]. ... On [mm/dd/yyyy], [ACo], [CCo], and [BCo] entered into an Assignment Agreement (Assignment Agreement) which contained the following provisions: * Pursuant to the Term Sheet, [ACo] agrees to make certain loans and advances to [BCo], subject to the terms and conditions of the Term Sheet (the “Credit Facilities”); * Pursuant to terms of the Term Sheet, [ACo] has the discretion as to the entity that will enter into the loan arrangements with [BCo] and fund the advances made to [BCo] pursuant to the Term Sheet; * [ACo] has designated [CCo] as the Lender under the Term Sheet; * For consideration of $[…] paid by [CCo] to [ACo], [ACo] assigns to [CCo] all of its right, title and interest in the Term Sheet and the Credit Facilities. * [ACo] represents that the Term Sheet is in full force and effect and unamended and [ACo] has not knowingly discharged [BCo] from the Term Sheet or assigned any rights or obligations under the Term Sheet; * [CCo] accepts the assignment of [ACo’s] rights and obligations in the Term Sheet and indemnifies [ACo] from any claims by [BCo] arising in connection with the Term Sheet or the performance of the Lender’s obligations under the Term Sheet; * [BCo] acknowledges that it has taken notice of the assignment and expressly consents to it. * The Assignment Agreement sets forth the entire agreement and understanding among the parties with respect to the subject matter and supersedes any prior agreements or understandings, whether oral or in writing. ...
GST/HST Ruling
29 January 2015 GST/HST Ruling 93176 - GST/HST on fees relating to a loan
. * Other: All legal fees in connection with this agreement are for the account of [BCo]. ... On [mm/dd/yyyy], [ACo], [CCo], and [BCo] entered into an Assignment Agreement (Assignment Agreement) which contained the following provisions: * Pursuant to the Term Sheet, [ACo] agrees to make certain loans and advances to [BCo], subject to the terms and conditions of the Term Sheet (the “Credit Facilities”); * Pursuant to terms of the Term Sheet, [ACo] has the discretion as to the entity that will enter into the loan arrangements with [BCo] and fund the advances made to [BCo] pursuant to the Term Sheet; * [ACo] has designated [CCo] as the Lender under the Term Sheet; * For consideration of $[…] paid by [CCo] to [ACo], [ACo] assigns to [CCo] all of its right, title and interest in the Term Sheet and the Credit Facilities. * [ACo] represents that the Term Sheet is in full force and effect and unamended and [ACo] has not knowingly discharged [BCo] from the Term Sheet or assigned any rights or obligations under the Term Sheet; * [CCo] accepts the assignment of [ACo]’s rights and obligations in the Term Sheet and indemnifies [ACo] from any claims by [BCo] arising in connection with the Term Sheet or the performance of the Lender’s obligations under the Term Sheet; * [BCo] acknowledges that it has taken notice of the assignment and expressly consents to it. * The Assignment Agreement sets forth the entire agreement and understanding among the parties with respect to the subject matter and supersedes any prior agreements or understandings, whether oral or in writing. ...
GST/HST Ruling
25 July 2017 GST/HST Ruling 181117 - – Tax status of medical supplies
Under section 1 of Part II of Schedule VI, the term “cosmetic” means, “a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes a toilet soap, skin cream or lotion, mouth wash, oral rinse, toothpaste, tooth powder, denture cream or adhesive, antiseptic, bleach, depilatory, perfume, scent and any similar toilet article, preparation or cosmetic”. ... In addition, we have not seen an indispensable or essential connection, as required by the term “necessary”, between [Products X and Y] and the appliances (e.g., ostomy appliance), such as may be shown in labelling, marketing, packaging, or literature of the specific products or the appliances. ...