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GST/HST Interpretation
18 February 1998 GST/HST Interpretation HQR0000493 - Tax Status of Professional Liability Insurance Program Transactions
It is of this view as it characterizes its commercial activities in connection with the professional liability insurance program as managing and administering, for the benefit of its members and in consideration of their levies, a group insurance program under which insurance is provided by a licensed insurer. ...
GST/HST Interpretation
8 October 1999 GST/HST Interpretation HQR0001742 - Non-Resident Importers and Place of Supply
The evidence to substantiate the relationship between the parties and the connection with the goods on which tax was payable pursuant to Division III will be determined on a case-by-case basis. ...
GST/HST Interpretation
27 October 2000 GST/HST Interpretation 31306 - Application o fthe GST to the Supply of Intangible Personal Property or Services Acquired for Consumption, Use or Supply Outside the Participating Provinces
What is the connection between the purpose or objective of the service and a participating province? ...
GST/HST Interpretation
21 November 2002 GST/HST Interpretation 30957 - Application of GST/HST to Fees for Access to Mainframe Computer and Consulting Services
. • In the course of setting up the connection to its mainframe, X Co. will install networking equipment at the client's premises in Canada so that the client is able to access the mainframe in the U.S. • X Co. issues a separate invoice for the installation of the networking equipment at the client's site. ...
GST/HST Interpretation
14 January 2003 GST/HST Interpretation 33694 - Supply of Software
Under the terms of the support and update agreement the customer receives the following: o support in connection with the software sold under the licence agreement; and (the support may take the form of on-site visits to the customer's foreign premises, access via modem directly to the customer's computer system from Canada, telephone support from Canada or any combination of the above) o a minimum of XXXXX updates or revisions to the software within each XXXXX month period. • The software may be mailed directly to the non-resident customer by Canco or delivered to the customer at its location. ...
GST/HST Interpretation
18 April 2023 GST/HST Interpretation 245056 - Application of the GST/HST on a rescission fee
It also includes making a supply (other than an exempt supply) of real property, including anything done by the person in the course of or in connection with the making of the supply. ...
GST/HST Interpretation
20 March 2013 GST/HST Interpretation 100956 - Broker fees and other fees
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. ...
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 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. ...