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GST/HST Ruling

15 June 2021 GST/HST Ruling 196187 - INTERPRATATION - Application of the GST/HST to supplies made by an Independent Sales Organization

This determination will generally be based on written agreements, between the person providing the service and the person’s client, detailing the actions, responsibilities and obligations of the person in connection with the supply. ... For example, an ISO may provide services to a merchant related to equipment the ISO has sold or leased to the merchant, such as initial setup and certification of connection to a network, technical support for software and hardware, operation and maintenance services, software, or marketing services. ...
GST/HST Interpretation

12 November 2010 GST/HST Interpretation 108293 - GST/HST new housing rebate availability for the purchase of a modular home

.], the Claimants must: (i) apply for all utilities and pay for all utility charges in connection with the Lot or any building or structure located on the Lot; (ii) keep the house and all buildings and structures on the Lot in an ordinary state of cleanliness and a good state of repair, fit for habitation; (iii) provide the Landlord with the right to enter upon the Lot and to enter any and all buildings and structures located on the Lot to inspect the state of repair and to make any necessary repairs or alterations. ... A "mobile home" is defined by subsection 123(1) 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

16 April 2010 GST/HST Interpretation 122142 - PROPOSED LAW/REGULATION; Application of Transitional Rules for HST in Ontario to Supplies Made by Funeral Homes

., "grandfathered"), that does not necessarily mean that the full HST will never apply to funeral services supplied in connection with the arrangement. For example, where, on or after July 1, 2010, a beneficiary's estate requests that new funeral services be supplied in connection with a grandfathered prepaid funeral arrangement, the full HST will apply to any consideration that becomes payable to the funeral home for those new funeral services. ...
GST/HST Ruling

27 August 2010 GST/HST Ruling 125336 - Application of GST/HST to Services Provided for a Finder's Fee

In connection with the Investors introduced by XXXXX who invest in the client's XXXXX, the client agrees to pay XXXXX in cash and XXXXX as part of its compensation. ... This determination will be generally based on written agreements, between the person providing the service and the person's client, detailing the actions, responsibilities and obligations of the person in connection with the supply. ...
GST/HST Ruling

15 June 2011 GST/HST Ruling 108590 - [...] Co-branded card program

Bounties" will mean the amounts payable by the Bank in connection with the opening and activation of an Account and [...]. ... Based on section [...] of the Agreement, the Bank agrees not to use the licenses, [...] and mailing lists granted by [Corporation A] for any use other than in connection with the marketing of the Program in a manner specifically stated in the Agreement. 22. ...
GST/HST Interpretation

15 November 2011 GST/HST Interpretation 135608 - GST/HST INTERPRETATION - Input tax credit eligibility for capital pool companies

However, once a CPC has identified a specific potential QT that is an asset purchase and the assets will be used in commercial activity then to the extent that the CPC does anything (other than make a supply) in connection with the acquisition or establishment of the commercial activity of the CPC, the CPC shall be deemed to have done that thing in the course of commercial activities of the CPC. ... If a CPC identifies a specific potential QT that is an asset purchase and the assets will be used in commercial activity, to the extent that the CPC does anything (other than make a supply) in connection with the acquisition or establishment of a commercial activity of the CPC, the CPC shall be deemed to have done that thing in the course of commercial activities of the CPC under subsection 141.1(3). ...
GST/HST Interpretation

17 April 2007 GST/HST Interpretation 86353 - Application of Section 232

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 86353 XXXXX XXXXX April 17, 2007 Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION FOREIGN CONVENTION AND TOUR INCENTIVE PROGRAM Dear XXXXX: Thank you for your XXXXX concerning the rebate of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) on supplies of property and services acquired by persons for use in connection with XXXXX (the Conference). ... If the Conference is a "foreign convention", are the Sponsors, non-resident exhibitors and non-resident persons attending the Conference eligible for a rebate of the GST/HST on supplies of property and services acquired by them for use in connection with the Conference? ...
GST/HST Interpretation

4 January 2007 GST/HST Interpretation 83671 - Eligibility to claim Input Tax Credits (ITCs) in respect of hedging activities

Our research indicates that embolic agents may be injected in many parts of the body, including the brain to block meningiomas tumors, the neck to treat abnormal connections between arteries and veins (arteriovenous malformations), the uterus to treat symptoms attributed to uterine fibroids including heavy menstrual bleeding, pelvic pain or pressure and urinary dysfunction, and the liver to block liver tumors. ... The fabrics, patches and grafts replace a damaged section of an artery or vein and the detachable coils correct a physical deformity of an artery (dilatation of a portion of an artery) or correct abnormal connections between arteries and veins (arteriovenous malformations). ...
GST/HST Interpretation

1 March 1995 GST/HST Interpretation 1995-03-01[2] - Single and Multiple Supplies

.; annual fee of up to XXXXX Cash Flow Guarantee •   provide cash flow loans to XXXXX when its share of net operating income from the project is less than a specified amount; fee of XXXXX Transaction Structuring Service •   provide financial structuring of the offering and administration of the completion of the offering; fee of up to XXXXX Sales Cost and Offering Costs Service •   arrange for the sale of the partnership units; •   on behalf of XXXXX pay all expenses incurred in connection with the offering including legal fees, accounting fees, tax opinions, marketing, printing and advertising costs; fee of up to XXXXX Equity Loan Arranging Service •   arrange for the financing of the cash portion of the acquisition cost of Class B units less the initial deposit; fee of XXXXX 6. ... Based on the description of the sales costs and offering costs service, it appears that it is possible that the acquisition of services and the payment by XXXXX of expenses incurred in connection with the offering of the partnership units may be part of the arranging for a financial service. ...
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. ...

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