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GST/HST Ruling

13 July 2021 GST/HST Ruling 215808 - – […][Supplies of services of tutoring or instructing]

The student is provided with a link on a publicly available platform, such as Zoom or Google, which when accessed facilitates a face-to-face connection between the student and the tutor. ...
GST/HST Interpretation

19 July 2011 GST/HST Interpretation 111922 - Third party administrative services

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. ...
GST/HST Ruling

4 April 2011 GST/HST Ruling 122697 - Annual lease of trailer park site

You also have a satellite television connection at the site. You indicate that you do not have a phone listing at the site because the service is not available. ...
GST/HST Interpretation

27 May 2011 GST/HST Interpretation 129882 - GST/HST Treatment of Mortgage Brokerage Services

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. ...
GST/HST Interpretation

17 February 2011 GST/HST Interpretation 129883 - Application of the GST/HST to certain services provided by investment dealers

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 Ruling

29 July 2011 GST/HST Ruling 130199 - Redemption of a voucher for a spa service

Merchant is responsible to collect and remit sales taxes owed to federal, state or local taxing authorities in connection with the sale or redemption of the vouchers. ...
GST/HST Ruling

2 November 2004 GST/HST Ruling 49358 - Site lease

In addition, within the context of this exemption there is a direct connection between the speech therapy service and the individual to whom the service is rendered. ...
GST/HST Interpretation

29 June 2004 GST/HST Interpretation 52146 - Request for Designation as a "hospital authority" by the XXXXX

Specifically, subsection 141.1(3) provides that to the extent that a person does anything (other than make a supply) in connection with the disposition or termination of a commercial activity of the person, the person shall be deemed to have done that thing in the course of commercial activities of the person. ...
GST/HST Interpretation

16 April 2004 GST/HST Interpretation 48059 - Leasehold Interest in Ground Lease

Such a supply of real property and anything done by the supplier in the course of or in connection with making such a supply is a "commercial activity", unless the supply is an exempt supply. ...
GST/HST Interpretation

15 November 1994 GST/HST Interpretation 11745-5[1] - Settlement of Grandfathered Leases

No. 1; (c) reimburse XXXXX for their costs and expenses incurred in connection with the default and settlement of the grandfathered leases, subject to a maximum cash XXXXX section 2.4 and Article 7 of the Settlement Agreement No. 1; and (d) return XXXXX in full satisfaction of any remaining amounts owing b[y] XXXXX under the grandfathered leases per section 3.2 of the Settlement Agreements. 4. ...

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