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Results 101 - 110 of 244 for connection
GST/HST Interpretation
18 February 1994 GST/HST Interpretation 11690-8 - Application of Subsection 132(5) to
The phrase "through which the particular person makes supplies" in paragraph 123(1)(a) suggests that a supply must have some connection with the "fixed place of business". ...
GST/HST Interpretation
1 April 1996 GST/HST Interpretation 11635-10[1] - Sale of remainder interest in real property
In addition, pursuant to paragraph 141.1(3)(b) a person that does anything (other than making a supply) in connection with the acquisition, establishment, disposition or termination of an activity of the person that is not commercial activity, that person is deemed to have done that thing otherwise than in the course of commercial activities. ...
GST/HST Interpretation
26 June 1995 GST/HST Interpretation 11842-8[2] - Eligibility for Relief from the Goods and Services Tax (GST) on Taxable Domestic Purchases, on Behalf of Approximately .
These persons have been assigned on XXXXX orders to XXXXX, in connection with an XXXXX which is jointly staffed and operated by XXXXX governments. ...
GST/HST Interpretation
15 May 1996 GST/HST Interpretation 11950-1[8] - GST Status of Mini-homes Set on Blocks
The proposed revised definition reads 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". ...
GST/HST Interpretation
28 March 1996 GST/HST Interpretation 11950-1[9] - The Definition of a Floating Home for GST Purposes
The supply of mooring facilities would be exempted by reason of section 13.2 of Part I of Schedule V to the ETA, which exempts a supply made to a person who is the owner, lessee or person in occupation or possession of a floating home, of a right to use mooring facilities or a wharf 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
3 January 1996 GST/HST Interpretation 11725-8[2] - Agency Relationship
We have reviewed the XXXXX Clause XXXXX of the contract states 'The parties acknowledge that the funeral home will be acting as agent for the purchaser(s) in connection with any actual disbursements made pursuant to the provisions of this contract.' The existence of this clause is not in itself a definitive indicator of an agency relationship between the funeral home and the recipient. ...
GST/HST Interpretation
8 March 1996 GST/HST Interpretation 11715 - GST Status of "Royalty" Payments
Tang XXXXX March 8, 1996 This is in reply to your letter of November 15, 1994 concerning the GST status of certain "royalty" payments received by XXXXX in connection with the sale of XXXXX tablets XXXXX and XXXXX inhalator products XXXXX in Canada. ...
GST/HST Interpretation
25 November 1997 GST/HST Interpretation HQR0000850 - Supply Made to the Provincial Government
For example, the City billed the province for services performed by the City's Legal, Public Works and Engineering Departments in connection with the construction of the road. 8. ...
GST/HST Interpretation
28 August 1997 GST/HST Interpretation HQR000573 - Lease Inducements Paid to Medical Clinics
In reality, the new definition is only expanded to include as "commercial activity" all activities made in the course of and in connection with the making of the commercial activity, i.e. it includes all direct and indirect inputs into the commercial activity. ...
GST/HST Interpretation
1 August 1997 GST/HST Interpretation HQR0000653 - The Application of Section 5 of Part V of Schedule VI to the Excise Tax Act
C Co. will charge a fee to US Co. for the services it provides in connection with bookings of accommodations made in Canadian and non-resident hotels. ...