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Response Policy Statement P-184R states that the CRA will permit a registrant who is, among other things, an employer to use the prescribed factor method for claiming ITCs on company credit card expenses charged to the company credit card if all of the following conditions are satisfied: 1. the employee must have been issued the credit card at the employer's request and have made the acquisition of the property or service for consumption or use in the employer's commercial activities; 2. there must be one or more written agreements between the employer, the employee and the credit card issuer stating that the employee is solely or jointly and severally liable with the employer for payment of all charges made in connection with the company credit card issued to the employee; 3. the employer must have reimbursed the card member for property or services recorded on the credit card statement which are all or substantially all (90% or more) taxable (other than zero-rated) supplies; and 4. the documentary evidence used in the calculation of the ITC must satisfy the criteria described in paragraph 4 of Policy Statement P-184R. ... Second, we assume that one or more agreements exist between the employee, the Company and the credit card issuer stating that the employee is solely or jointly and severally liable with the Company for the payment of all charges made in connection with the credit card issued to the employee. ... There is an agreement between the Company, the employee and the credit card issuer stating that the employee is jointly and severally liable with the Company for the payment of all charges made in connection with the company credit card issued to the employee. ...

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. ...

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. ...

A "commercial activity" is defined under the same subsection to mean, in part, "(c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ...

Subsection 141.01(1) provides that for purposes of section 141.01 an "endeavour" of a person is a business, an adventure or concern in the nature of trade, or the making of a supply of real property (and anything done by the person in connection with making the supply of real property) by the person. ...

A commercial activity also includes the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ...

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. ...

Interpretation Given The determination of whether a particular supply is subject to GST/HST requires a detailed review of the facts and circumstances of the transactions which generally includes a review of the written agreement or agreements detailing the actions, responsibilities and obligations of the parties in connection with the supply. ...

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. ...

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. ...