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GST/HST Ruling
21 July 2023 GST/HST Ruling 200294 - Drop shipment of […][machinery parts]
NonResCo shall be responsible for fire prevention and fire protection practices in connection with the performance of the Work. […]. […] 25. ...
GST/HST Interpretation
3 February 2016 GST/HST Interpretation 159181 - Application of the GST/HST to Supplies made by […][a Municipality] to the […] First Nation
In order for IPP to be relieved of the GST/HST it must be considered to be situated on a reserve, so there must be sufficient factors to support the connection to the reserve. ... A supply of moorage is exempt when made to any recipient who is the owner, lessee or person in occupation or possession of a floating home, and the right to use the mooring facilities or a wharf is for a period of at least one month in connection with the use and enjoyment of the home as a place of residence for individuals. ...
GST/HST Interpretation
10 July 2008 GST/HST Interpretation 84428 - XXXXX GST/HST Visitor Rebate on Short-term Accommodation
These duties require XXXXX to take a variety of actions including to: • Take, or cause to be taken, all action that may be necessary or desirable to collect amounts owing in respect of each Serviced Mortgage; • Give or cause to be given timely notice to the mortgagor of payments or other defaults; • Investigate or cause to be investigated all delinquencies and defaults under each Serviced Mortgage, determine the advisability of taking action and carrying out such action where advisable; • Maintain complete and accurate records; • Execute and deliver all such assignments, releases and discharges of the Serviced Mortgages as required; • Settle, compromise and otherwise deal with any claims in respect of Serviced Mortgages; • Hold as trust property for and on behalf of XXXXX, free of any adverse claims, in respect of each Serviced Mortgage, a variety of relevant documents; • Maintain and implement reasonable and prudent administrative and operating procedures to keep and maintain or cause to be kept and maintained all relevant records and other information; • Maintain certain types of insurance in respect of third party liability, fire and all perils, property, real or property tax, etc. in respect of the Mortgage, Mortgaged Property and Related Rights; • Hold the proceeds of all insurance on any Mortgaged Property or Related Rights received by XXXXX in trust for XXXXX; • Perform all services in connection with the settlement of all losses in the event of damage to or destruction by fire or other insured casualty of any Mortgage Property or Related Rights; and • Perform all tasks necessary to maintain all mortgage insurance from applicable insurers, make all possible claims for payment and use its best efforts to maximize on behalf of XXXXX any available insurance proceeds. ... Further, this also applies to any injury or property damage suit or other similar or related claim or action arising from or in connection with a Mortgaged Property after XXXXX "has gone into possession thereof. ...
GST/HST Ruling
30 December 2013 GST/HST Ruling 136499 - Application of GST/HST to fees related to loans provided by a limited partnership
"Transaction Costs" means all costs and expenses incurred by the General Partner in connection with locating, identifying and pursuing any Loan Transaction for the Partnership, [...]. ... Section [...] provides that the proceeds of the loan shall be used by the Borrowers for firstly, payment of the set-up fee payable to the Limited Partnership pursuant to section [...] and [...] other expenses of the Limited Partnership in connection with the Loan pursuant to Section [...]. 13. ...
GST/HST Ruling
6 March 2014 GST/HST Ruling 142807 - [Application of the goods and services tax/harmonized sales tax (GST/HST) to the] […] Congress
As defined in subsection 123(1), the “organizer” of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention; “convention facility” means real property that is acquired by way of lease, licence or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site for the convention; and “related convention supplies” means property or services acquired, imported or brought into a participating province 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) entertainment, (c) except for the purposes of subsection 167.2(1) and section 252.4, property or services that are food or beverages or 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; The Contract states that the Member is responsible for the planning and execution of [the Congress] including providing the necessary equipment, facilities, materials and services to the Organization. ...
GST/HST Ruling
23 June 2014 GST/HST Ruling 156722 - Post-Bariatric Plastic Surgery Involving the Removal of Excess Skin
However, with the exception of supplies that are paid or reimbursed by a provincial or territorial health insurance plan (such as OHIP), health care services may be taxable or exempt under the provisions of Part II of Schedule V depending on their purpose, as section 1.1 and section 1.2 exclude the following from the exempting provisions of that Part, other than supplies that are exempt under section 9: * Section 1.1 excludes a cosmetic service supply and any separate supply made in connection with a cosmetic service supply that is not made for a medical or reconstructive purpose. * Section 1.2 excludes supplies that are not qualifying health care supplies. ... This would include any separate supply provided in connection with that supply such as the services of an anaesthetist. ...
GST/HST Ruling
6 July 2011 GST/HST Ruling 101290 - [...] [GST/HST Treatment of Recreational Vehicle Sites]
"RV Site" means a site located on the Lands, served with water, sewage disposal and electrical connections, for the parking and locating of a Recreational Vehicle. ... (iiFootnote 2) The RV Sites are served with water, sewage disposal and electrical connections that are available all year round. 13. ...
GST/HST Ruling
5 January 2011 GST/HST Ruling 125981 - Application of HST to Fees for International Fuel Tax Agreement (IFTA) Decals and The Reimbursement of Costs of Coloured Dye [in Ontario]
Section 1 of the FTA defines a number of terms for purposes of the FTA, including the following: "clear fuel" means fuel that contains no dye or less dye that the minimum quantity established by the Minister; "collector" means a person designated as a collector by the Minister under section 3; "coloured fuel" means fuel which contains dye in a quantity greater than or equal to the amount established by the Minister; "colouring" or "colour" mean, in respect of fuel, the addition to the fuel of dye in the proportion established by the Minister by a person authorized to do so by the Minister; "distributor" means a person who sells special products only and who is designated as a distributor by the Minister; "dye" means chemical substances that are approved by the Minister for the purpose of blending with fuel to make coloured fuel; "dye-point" means a terminal designated by the Minister for the purpose of colouring fuel or a facility that meets the requirements established by the [Minister] for colouring fuel at the facility; "exporter" means a person who takes or causes to be taken out of Ontario fuel in bulk and who is accountable for the tax on the fuel to the jurisdiction into which the fuel is taken; "inter-jurisdictional carrier" means a person who, (a) operates one or more inter-jurisdictional vehicles inside and outside Ontario to which number plates are attached as required by the Highway Traffic Act, or (b) engages in the commercial transportation of goods or passengers inside and outside Ontario and operates for that purpose railway equipment on rails in connection with and as part of a public transportation system;" "Minister" means the Minister of Finance**; and "registered dyer" means a collector or distributor who holds a certificate of registration under the Act as a dyer; "special products" means products prescribed by the Minister as special products. ... Page 1 of Bulletin FT 1-2001 states that coloured fuel is "fuel to which a specific type and quantity of red dye has been added in accordance with the FTA and regulations" and "coloured fuel is exempt from Ontario fuel tax and may be used for non-taxable purposes only" which are purposes other than "to generate power in a licenced motor vehicle; operate a recreational vehicle, personal watercraft, boat or any other machine used or intended to be used principally for the pleasure or recreation of its owner or operator; or propel railway equipment on rails in connection with and as part of a public transportation system. ...
GST/HST Ruling
10 January 2005 GST/HST Ruling 49116 - Importation of the XXXXX
Definition of "mobile home" The term "mobile home" is defined in subsection 123(1) as follows: "... 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... ... In summary, a particular unit may qualify as a "mobile home" for GST/HST purposes if it is: (a) comprised of one or more components where (i) each component consists of at least one room or living area, and (ii) the manufacture and assembly of each component is completed or substantially completed prior to being moved to a site, (b) equipped with complete plumbing, electrical and heating facilities, (c) designed to be moved to a site for installation on a foundation and connection to service facilities, (d) to be occupied as a place of residence, and (e) not a travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use. ...
GST/HST Interpretation
9 June 2006 GST/HST Interpretation 61357 - Place of Supply Rules and ITC Eligibility
An exception to the above two conditions is where all of the property and/or services included in the tour package are provided or rendered by the person who provides the accommodation and all of the property or services are in connection with the accommodation (e.g., a hotel provides a tour package that includes short-term accommodation, meals and the hotel's golf course green fees). ... Related convention supplies are certain property or services acquired, imported or brought into a participating province exclusively for consumption, use or supply in connection with a convention. ...