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GST/HST Interpretation

22 September 1995 GST/HST Interpretation 11849-1[1] - Application of GST to Administrative Services Supplied by the to the in its Capacity as

" XXXXX also "declares that it has constituted a Trust Fund in connection with the organization and administration of the Long Term Disability Plan x and declares that it shall hold such Trust Fund as Trustee... ... By means of a Trust Agreement, a Trust Fund was established in connection with the organization and administration of the Plan. ...
GST/HST Ruling

2 October 1998 GST/HST Ruling HQR0000106 - Territorial Lands Act and Federal Real Property Act

Out of every grant of territorial lands, section 15 of the TLA deems all mines and minerals whether solid, liquid or gaseous that may be found to exist in, under or on those lands, together with the right to work the mines and minerals and for this purpose to enter on, use and occupy the lands or so much thereof and to such extent as may be necessary for the working and extraction of the minerals; and all rights of fishery and fishing occupation in connection therewith on or around or adjacent to those lands to be reserved to the Crown. 9. ... " Transaction(s) DIAND charges fees for permits issued pursuant to XXXXX or services rendered in connection with the issuance of those permits. ...
GST/HST Ruling

6 December 2001 GST/HST Ruling 35825 - Services Provided by Condominium Corporation

Within this letter, "owner" is understood to refer to the owners of the residential condominium units described by the condominium plan registered in connection with the subject condominium.) of the Condominium have the use of the XXXXX and are entitled to the Basic Services Package. 12. ... At that time, this office will conduct further research and analysis in connection with your queries, including the appropriate treatment of the bundle of services contained within the Basic Services Package. ...
GST/HST Interpretation

9 April 2003 GST/HST Interpretation 25506 - Section 232.1 - Promotional Allowances

For example, an allowance is paid to a retailer upon purchase of a manufacturer's tool kit, but the allowance is intended to promote "how-to" books sold by the same manufacturer; or a manufacturer pays an allowance to a retailer in connection with his purchase of the manufacturer's peas but the retailer uses the allowance to promote the same manufacturer's beans. ... In the circumstance where an allowance is paid by the manufacturer, in connection with the purchase of its peas, and that allowance is used by the retailer to promote the beans of the same manufacturer, the requirements of section 232.1 will be met provided the retailer has acquired the product being promoted (i.e. the beans) exclusively for resale. ...
GST/HST Ruling

29 January 2004 GST/HST Ruling 41974 - Whether the Construction of a Particular Addition and Renovation to a Single Family Home Constitutes the Construction of a New Single Unit Residential Complex

The heating, electrical and plumbing systems would be replaced, including the ductwork, wiring and plumbing connections. ... Sewer, water and sanitary connections unchanged. Heating ducts, plumbing and electrical systems were extended to added bedroom/deck. ...
GST/HST Ruling

27 June 2003 GST/HST Ruling 40434 - Application of GST/HST with Respect to Certain Proposed Real Property Transactions

You confirmed that, to the best of your knowledge, none of the issues described herein is being considered by a Canada Customs and Revenue Agency (CCRA) Office in connection with a GST/HST return already filed and none of the issues is under objection or appeal. ... Whether any other GST issues will apply to the Land-owner or the Developer in connection with the Development Agreement, the Ground Lease or the proposed transactions. ... Also, the Land-owner will be eligible to claim ITCs in respect of property or services acquired or imported not for the purpose of improving the subject property but otherwise in the course of or in connection with making taxable supplies of the subject property by way of lease (e.g. taxable operating costs arising from owning or leasing the subject property). ...
GST/HST Ruling

12 September 2017 GST/HST Ruling 142842 - Whether the Global Adjustment is considered as part of the consideration payable for the supply of electricity and therefore subject to the RITC requirement

They import such meanings as "in relation to", "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters.” ...
GST/HST Interpretation

13 August 2024 GST/HST Interpretation 246538 - Determining if a limited partner of a partnership can claim an ITC

Section [#] of the LPA provides that no limited partner in its capacity as a limited partner shall: Take part in the control or management of the business of the LP or exercise any power in connection therewith; Execute any document or take any action which binds or purports to bind any other partner or the LP; Hold itself out as having the power or authority to bind any other partner or the LP; or Have any authority or power to act for or undertake any obligation or responsibility on behalf of any other partner or the LP. 14. ... We do not see a connection between the Project Bonus payment made by [corporation 1] to its employee in the [agreement 2]. ...
GST/HST Ruling

15 February 2019 GST/HST Ruling 193880 - Charity acting as an agent to purchase a service

If the contracting address of the recipient is not obtained, the business address of the recipient that is most closely connected with the supply would be the obtained business address of the recipient in Canada that the supplier has the most contact with and that the supplier mostly uses in connection with that supply. ...
GST/HST Ruling

25 February 2019 GST/HST Ruling 179132 - S - Children’s workshops, camps, […][professional development day camps], and events

This exemption does not apply to a supply of a service of supervising an unaccompanied child made by a person in connection with a taxable supply by that person of a passenger transportation service. ...

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