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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. ...

7 September 2023 GST/HST Ruling 245339 - Application of GST/HST to the supply of marketing and payment services

A supply of a service is made in a province if, in the ordinary course of the supplier's business practices in connection with the supply, the supplier obtains an address in the province that is: (A) if the supplier obtains only one address that is a home or a business address in Canada of the recipient, the home or business address in Canada obtained by the supplier, (B) if the supplier obtains more than one address described in paragraph (A), the address described in that paragraph that is most closely connected with the supply, or (C) in any other case, the address in Canada of the recipient that is most closely connected with the supply. ...

Chapter History S4-F8-C1, Business Investment Losses

. ¶1.47 has been added to reflect that in terms of meeting the exception for income-earning purpose in subparagraph 40(2)(g)(ii), there must be sufficient connection between the creditor making the loan to, or guaranteeing the debts of the corporation, and the potential for earning income from business or property. ¶1.52 (formerly ¶8(b) of IT-484R2) has been updated to reflect that clauses 39(1)(c)(vi)(B) and (C) were amended by S.C. 2000, c.12, Sch. ...

ARCHIVED - Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation

Under this Act, members of the armed forces of a designated state and civilian personnel designated as a civilian component of such forces, who are present in Canada in connection with official duties, are exempt from taxation in Canada on the salary and emoluments paid to them in such capacity. ...

Arbitration Board Operating Guidelines - Canada - United States

Upon Termination of the Arbitration Proceedings At the termination of the arbitration proceedings each Board Member must immediately destroy all documents or other information received in connection with the proceedings. ...

ARCHIVED - Permanent Establishment of a Corporation in a Province

The term "permanent establishment" is defined in subsection 400(2) of the Regulations in connection with the determination of "taxable income earned in the year in a province" (as defined in subsection 124(4)) for purposes of the deduction under subsection 124(1). ...

Chapter History S4-F7-C1, Amalgamations of Canadian Corporations

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. ...

Chapter 5 - 147.4 – RPP Annuity Contract

It is generally expected that the Minister would do so where there is no connection between the cause of the plan being revocable and the benefits being provided by way of the annuity. ...

Newsletter no. 95-3, Actuarial Report Content

Newsletter no. 95-3, Actuarial Report Content May 12, 1995 In this newsletter we provide information about our requirements for processing actuarial reports filed with us in connection with employer funding of a defined benefit provision of a registered pension plan. ...

ARCHIVED - Non-profit organizations - Taxation of income from property

For example, a gain realized on the sale of vacant land acquired in connection with a planned extension of club facilities that has since been abandoned is taxable in the hands of the deemed trust regardless of the reason for the change in plans or the fact that the land was not used for any purpose whatever during the period that it was held. ...

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