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GST/HST Ruling
5 March 2012 GST/HST Ruling 140575 - GST/HST Ruling - Services Rendered in Connection with Litigation
[ABC]) in connection with [...][litigation]. HST applies at the rate of 15% in Nova Scotia, 13% in Ontario, New Brunswick, and Newfoundland and Labrador, and 12% in British Columbia. ... Ruling Requested You request a ruling that the services described above and in the [Statement of Work] that are supplied by [the Company] to [ABC] are services in connection with litigation in [participating province X] that are made in [participating province X] and subject to HST at a rate of [...]%. ... Services rendered in connection with litigation- A supply of a service rendered in connection with criminal, civil or administrative litigation (other than a service rendered before the commencement of such litigation) that is under the jurisdiction of a court or other tribunal established under the laws of a province, or in the nature of an appeal from a decision of a court or other tribunal established under the laws of a province, is made in that province. ...
GST/HST Ruling
14 February 2019 GST/HST Ruling 159878 - Refund of recaptured input tax credits (RITCs) on electricity charge types
Charge Type 650 – Network Service Charge Charge Type 651 – Line Connection Service Charge “There are four transaction/ charge types relating to payments to the IESO from energy purchasers corresponding to the four charge types described above: Network Service Charge (charge type 650) Line Connection Service Charge (charge type 651) Transformation Connection Service Charge (charge type 652); and Export Transmission Service Charge (charge type 653). ... Charge Type 1463 – Renewable Generation Connection – Monthly Compensation Amount Settlement Pursuant to the implementation of a new cost recovery framework established by the Green Energy Act, as set out in Ontario Regulation 330/09, the following charge types were added for settlement of costs associated with the connection of new renewable generation to local distribution systems from all electricity consumers in Ontario: Renewable Generation Connection – Monthly Compensation Settlement Credit (charge type 1413); and Renewable Generation Connection – Monthly Compensation Settlement Debit (charge type 1463). ... The Renewable Generation Connection – Monthly Compensation Amount Settlement Credit allows LDCs to recover certain costs associated with the connection of new renewable generation to their local distribution system. ...
GST/HST Ruling
11 September 2000 GST/HST Ruling 11601-3 - Entitlement to Claim Input Tax Credits
The Nominee has contracted on behalf of the Owner for the supply of goods and services from third parties in connection with the development of the Property for which GST has been paid. ... The Nominee has provided a written undertaking to the local tax services office not to claim input tax credits for any of the GST paid by the Owner in connection with the supply of any goods or services made to develop the Property. ... The Owner is entitled to claim input tax credits in connection with the GST paid in the course of development of the Property. ...
GST/HST Ruling
5 July 2012 GST/HST Ruling 137345 - Eligibility to claim input tax credits on pension related expenses
., audit and actuarial) incurred in connection with the administration of the Plan. ... However, the Company must also account for GST/HST on amounts reimbursed by the Funding Agent in connection with these expenses. ... 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. ...
GST/HST Ruling
28 March 2003 GST/HST Ruling 39061 - Digital Certificates
The Certificate can be used on a variety of common office systems, such as MS Outlook 2000(tm) e-mail or Netscape(tm) and can be loaded onto a server so that a person making SSL (SSL is an acronym for "secure sockets layer", which is a protocol developed to transmit private documents via the Internet.) connections can verify that they are connecting to the correct server. ... If required, XXXXX will also provide additional hardware, driver software and/or connection cables at no additional charge. XXXXX charges XXXXX annually for a Certificate, XXXXX annually for a Certificate that includes a XXXXX Option (which includes the required hardware, driver software and connection cable), or XXXXX annually for a Certificate with a XXXXX Option (including the required hardware, driver software and connection cable). ...
GST/HST Ruling
25 May 2006 GST/HST Ruling 80417 - XXXXX
We understand that charges to residential customers for the non-energy related items, such as alteration charges, connection charges, meter charges and right of way fees are billed in two different ways, a third party invoice or a non-energy charge function. ... For example, where a connection service is provided today the billing system would create a charge in the customer's account including the current tax rate of 7%. ... This means the related invoice, which would be dated sometime after July 16, 2006 will be produced with a connection charge with GST at 7% and a consumption charge with GST at 6%. ...
GST/HST Ruling
6 September 2002 GST/HST Ruling 41975 - Supply of Promotional Items with
From time to time, the manufacturer XXXXX produces various promotional multi-pack kits in connection with the promotion of the Product. ... The manufacturer is in the business of selling food for human consumption, and does not ordinarily sell or distribute non-food items, except in connection with promotional activities. ...
GST/HST Ruling
26 June 2014 GST/HST Ruling 157148 - Eligibility to claim input tax credits on pension plan related expenses
[A Co] may claim ITCs for the GST/HST paid or payable on expenses described in Fact # 13 incurred in connection with the administration of the Plan where [A Co] is the recipient of the supplies described and to the extent that expenses were incurred in the course of [A Co]’s commercial activity. However, [A Co] is required to account for GST/HST on amounts paid from the Pension Fund in connection with these expenses. 2. ... 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. ...
GST/HST Ruling
2 February 2000 GST/HST Ruling 7689/HQR0001295 - Eligibility to Claim Input Tax Credits
The XXXXX has not filed an election under section 211 of the Excise Tax Act in connection with the centre. 17. ... Is the XXXXX entitled to claim full input tax credits with respect to the GST paid or payable in connection with the subject expansion project? ... Explanation The XXXXX has acquired construction services in connection with the expansion project that it undertook. ...
GST/HST Ruling
30 April 2018 GST/HST Ruling 162100 - Application of GST/HST to supplies of cannabis for medical purposes
Under subsection 3(1) of the MMPR a person listed in subsection 3(2) may possess dried marihuana if the dried marihuana is obtained (a) in accordance with the MMPR; (b) in the course of activities performed in connection with the enforcement or administration of any Act or its regulations; (c) from a person who is exempt under section 56 of the CDSA from the application of subsection 5(1) of the CDSA with respect to the dried marihuana or cannabis; or (d) in the case referred to in subparagraph 3(2)(a)(iii) of the MMPR, under subsection 65(2.1) of the NCR. 10. ... In particular, under subsection 12(4) of the MMPR a licensed producer may (a) sell or provide dried marihuana to (i) a client of that producer or an individual who is responsible for the client; (ii) a hospital employee, if the possession of the dried marihuana is for the purposes of and in connection with their employment; or (iii) a person to whom an exemption relating to the dried marihuana has been granted under section 56 of the CDSA. ... In particular, under subsection 22(4) of the ACMPR a licensed producer may (a) sell or provide fresh or dried marihuana or cannabis oil to (i) a client of that producer or an individual who is responsible for the client, (ii) a hospital employee, if the possession of the substance is for the purposes of and in connection with their employment, or (iii) a person to whom an exemption relating to the substance has been granted under section 56 of the CDSA; and (b) ship fresh or dried marihuana or cannabis oil to a health care practitioner in the case referred to in subparagraph 130(1)(f)(iii) of the ACMPR. 22. ...