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GST/HST Interpretation

10 October 2024 GST/HST Interpretation 189540 - Application to the mining and sale of cryptoassets

A ”mining activity” is defined in subsection 188.2(1) to mean “an activity of (a) validating transactions in respect of a cryptoasset and adding them to a publicly distributed ledger on which the cryptoasset exists at a digital address; (b) maintaining and permitting access to a publicly distributed ledger on which a cryptoasset exists at a digital address; or (c) allowing computing resources to be used for the purpose of, or in connection with, performing activities described in paragraph (a) or (b) in respect of a cryptoasset.” ... Subject to the exclusion in subsection 188.2(5), per subsection 188.2(2), to the extent that a person acquires, imports or brings into a participating province, property or a service for consumption, use or supply in the course of, or in connection with, mining activities of the person, the person is deemed to have acquired, imported or brought into the participating province, as the case may be, the property or service for consumption, use or supply otherwise than in the course of commercial activities of the person. ... In addition, if a person at any time consumes, uses or supplies property or a service in the course of, or in connection with, mining activities of the person, that consumption, use or supply is deemed to be otherwise than in the course of commercial activities of the person per subsection 188.2(3), if the consumption, use or supply of the property or service occurs after February 4, 2022. ...
GST/HST Interpretation

14 December 2009 GST/HST Interpretation 118518 - Application of GST to Ethics Cost Recovery Payments

If it is determined that the complaint refers to a clear and obvious violation of the XXXXX, the Bylaws or the XXXXX, the XXXXX may order, pursuant to XXXXX, that XXXXX pay to the XXXXX all or any part of the costs in connection with the investigation and any proceedings under these Bylaws. ...
GST/HST Interpretation

10 April 1995 GST/HST Interpretation 11735-1[1] - Ruling Issued [re Audit in Progress]

10 April 1995 GST/HST Interpretation 11735-1[1]- Ruling Issued [re Audit in Progress]                                                                         File: 11735-1(go)  XXXXX April 10, 1995 Reference is made to your E-Mail of February 1, 1995 concerning the ruling issued by you in connection with the audit conducted on the XXXXX You indicated that initially an interpretation was to be provided to Audit on the issue. ...
GST/HST Interpretation

29 March 1994 GST/HST Interpretation 11645-3[5] - Concerning Input Tax Credits (ITCs) for Tax Payable on Imported Goods

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

3 August 1994 GST/HST Interpretation 1994-08-03[1] - Elements Provided in the Course of Constructing a Road

The two agreements provide that XXXXX and XXXXX "convenants and agrees with the Department to do, furnish and perform the works, materials, matters and things required to be done, furnished and performed, in the manner hereinafter described, in connection with the following work or works, namely:" With XXXXX contract XXXXX "For the construction of XXXXX on a section of Highway No. ...
GST/HST Interpretation

1 June 1996 GST/HST Interpretation 11690-8[2] - Legislative Amendment Brought to Section 240

1 June 1996 GST/HST Interpretation 11690-8[2]- Legislative Amendment Brought to Section 240 Unedited CRA Tags ETA 240(3)(b)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 File #: 11690-8(dc) Para. 240(3)(b) XXXXX I refer to XXXXX inquiry of May 14, 1996, from your staff, which was sent to me by fax, concerning the legislative amendment brought to section 240 of the Excise Tax Act (Act), in connection with the voluntary registration available to non-residents for GST purposes. ...
GST/HST Interpretation

15 March 2000 GST/HST Interpretation 23770 - GST/HST Tax Treatment to a Supply of Services Made to a Non-Resident

Statement of Facts Our understanding of the facts, the transaction(s) is as follows: Transaction(s)-    XXXXX consulting services in connection with the weather data it supplies to XXXXX. ...
GST/HST Interpretation

2 November 2004 GST/HST Interpretation 55568 - Definition of Taxi Business

The connection between an assessment to determine parent custody and access to a child and an assessment of a disorder or disability of an individual is not clear in your explanation. ... Within the context of the proposed amendment, there is a direct connection between the service and the individual to whom the service is rendered. ...
GST/HST Interpretation

1 May 1995 GST/HST Interpretation 1995-05-01[1] - Input Tax Credits for Litigation Costs of

., "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". 4. ... The XXXXX was at all times supplying real property or providing management services in respect of real property and/or engaging in other transactions in the course of or in connection with the supply of real property as defined by the term "commercial activity" in section 123 of the Act. ...
GST/HST Interpretation

26 October 1995 GST/HST Interpretation 1995-10-26 - Application of the GST to the Supply of Legal and Professional Services

26 October 1995 GST/HST Interpretation 1995-10-26- Application of the GST to the Supply of Legal and Professional Services Unedited CRA Tags ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 23  XXXXX                                                                         Ss. 7 and 23 /V/VI  XXXXX                                                                                October 26, 1995 I refer to the Memorandum and attachments dated August 1, 1995, sent by XXXXX to XXXXX of my staff, requesting a review of his proposed ruling in connection with the supply of certain legal services made by XXXXX to XXXXX of XXXXX who at the time was an unregistered non-resident (effective November 1, 1993, XXXXX became a GST registrant). ... Although the general legal counsel services were designed, developed or undertaken to fulfil or serve a requirement relating to the natural gas (i.e., a functional relationship), the connection between the services and the property is indirect. ...

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