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12 March 1999 GST/HST Ruling HQR0001289 - Application of the GST/HST to Membership Fees

Subsection 123(1) of the Act defines "related convention supplies" as property or services acquired or imported by a person exclusively for consumption, use or supply by the person in connection with a convention, but does not include (a) transportation services, other than a chartered service acquired by the person solely for the purpose of transporting attendees of the convention between any of the convention facilities, places of lodging of the attendees or transportation terminals, (b) food, beverages or entertainment, (c) property or services that are supplied to the person under a contract for catering, or (d) property or services supplied by the person in connection with the convention for consideration that is separate from the consideration for the admission to the convention, unless the recipient of the supply is acquiring the property or services exclusively for consumption or use in the course of promoting, at the convention, property or services supplied by, or a business of, the recipient. ...

3 November 2000 GST/HST Ruling 32023 - Joint Venture Arrangement for Operation of Nursing Home

XXXXX of the Agreement states that XXXXX shall deposit in a banking institution selected by XXXXX in XXXXX name, as agent for the joint venture, all funds resulting from the operation of the Facility or otherwise received by XXXXX for and on behalf of the Joint Venture, and XXXXX is authorized to pay from this account such amounts and at such times as the same are required to be made in connection with: (a) the ownership, maintenance and operation of the Facility; (b) payment of the costs, expenses and expenditures outlined above; (c) payments of the amounts for which XXXXX is entitled to reimbursement from the Joint Venture pursuant to this Agreement; (d) payments on the bank loan; and (e) payment of XXXXX Priority Distribution outlined below. 14. XXXXX of the Agreement states that the joint venture will pay all reasonable costs and expenses for the maintenance, operation and in-house supervision of the operation of the Facility, and will reimburse XXXXX for all expenses reasonably incurred by XXXXX for the account of or in connection with the operation of the Facility. 15. ...

24 October 2003 GST/HST Interpretation 45329 - Expenditures on Property and Services that Qualify for a Type 7 Rebate

.), and • paragraph 20(1)(ee)- amounts paid for utility service connections. (See Interpretation Bulletin IT-452 for the circumstances in which amounts paid for utility service connections can be deducted from income.) ...

18 July 2003 GST/HST Interpretation 32783 - Application of GST to Auctions

Depending on the situation, the XXXXX Auctioneer may make the following supplies to the producers in connection with the sale of their XXXXX: (a) Feed — The XXXXX Auctioneer will feed the XXXXX housed at its stockyard, but only upon the request of the producer. ... (d) Government XXXXX fees and deductions — The Government XXXXX imposes XXXXX fees and deductions in connection with the sale of XXXXX originating from XXXXX that are sold at certain stockyards in XXXXX. ...

21 February 2023 GST/HST Ruling 217305 - Supplies of software and technical support services made with the help of non-resident […][Representatives]

The connection between the end-user and [ACo] through the [License Agreement] is maintained independently of whether the contractual relationship between the [Representative] and [ACo] is severed. ... The [Representative] also agrees to charge and collect from end-users, and remit and pay to the appropriate governmental authorities, all value-added, sales and other similar taxes arising in connection with the transactions contemplated by the Agreement, including sales made to end-users. 32. ...

RPP Consultation Session - Questions from the Industry November 30, 2005

Therefore, a qualifying transfer of assets from an RRSP made in connection with a past service event can be made to a deemed registered pension plan. ... Therefore, any amounts transferred into the plan in connection with a past service event would no longer be a qualifying transfer as described in subsection 8303(6) of the Regulations. ...

Special payments and the end of an employee's employment

The expression in respect of implies a connection between the loss of employment and the payment that results thereafter. ... The courts have set out the two following questions to determine if such a connection exists: Slide 18 Question 1: Would the employee have received the amount if the employee didn’t lose the employment? ...

Problem Solving

Problem Solving level 2 Underlying Notion Behaviours could include, but are not limited to: Making key connections to determine a solution to a problem or situation Gathers and evaluates additional facts and information in order to gain a better understanding of the situation. ... In determining a solution, you make key connections between relevant parts of the information you have analyzed. ...

Chapter History S1-F3-C3, Support Payments

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ... Content relating to the Supreme Court of Canada decision in Jean Paul Gagnon v The Queen, [1986] 1 S.C.R. 264, 86 DTC 6179, which addressed the issue of deductibility for certain amounts payable under court orders or written agreements made after March 27, 1986 and before 1988 has been deleted. ¶3.49 has been added to include discussion of special and extraordinary expenses as provided in section 7 of the Federal Child Support Guidelines. ¶3.50 has been added to emphasize that payments to third parties for the benefit of a person must be made pursuant to a court order or written agreement. ¶3.51 has been added to identify the connection between payments to third parties under a court order or written agreement, requirements for deductibility by the payer and the parallel income inclusion by the recipient. ¶3.53 (formerly contained in ¶26 of IT-530R) has been revised to clarify that the recipient must have the ability to redirect third party payments under subsection 60.1(1). ¶3.57 (formerly contained in ¶29 of IT-530R) has been modified to improve clarity about application to the payer and recipient. ¶3.59 (formerly contained in ¶29 of IT-530R) has been revised to reflect the amendment to add a reference to corporeal property in subsections 56.1(2) and 60.1(2). ...

TPM-06

The current version of information circular IC75-6R2, Required Withholding From Amounts Paid to Non-Residents Providing Services in Canada, discusses the CRA's administrative position on the identification and allocation of payments for which withholdings are required, in connection with services performed in Canada by non-residents. ... Other than payments in connection with rental or franchise agreements, the exemption includes royalties paid for the use of, or the right to use, designs or models, plans, secret formulas, or processes to the extent that they represent payments for the use of, or the right to use, information concerning industrial, commercial, or scientific experience (that is, know-how). ...

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