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P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that is Situated in Canada at Time the Service is Performed, for Purposes of Schedule VI, Part V, Sections 7 and 23 to the Excise Tax Act -- summary under Section 23

It is important that the supplier's understanding of the purpose or objective of the service, as reflected in the contractual agreement with the non-resident customer, be taken into consideration. ...

24 June 2011 Headquarters Letter Case No. 126708 -- summary under Subsection 169(1)

., capital real property) in commercial activities only to the extent that the property is used for the purpose of making taxable supplies for consideration.... ...

Brent F. Murray, "Pension Plans: A Step-by-Step Guide for complying with GST/HST Obligations", Canadian GST/HST Monitor, July 2014, Vol. 310, p.1 -- summary under Subsection 232.02(4)

Avoidance of TAN procedure (p. 3) Given the complexities that are associated with TANs, newly enacted section 157 of the ETA allows the employer and the pension plan to make an election (Form RC4615) to deem every taxable supply that is made by the employer to the pension plan to be made for no consideration. ...

NOTICE 266 Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax "Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province" 9 September 2011 -- summary under Section 13

The amount of tax payable by the non-profit or ganization is equal to $80 (2% (10% Nova Scotia provincial rate – 8% Ontario provincial rate) × $10,000 (the value of the consideration for the supply) × 40% (the extent to which the non-profit organization acquired the property for use in Nova Scotia)). ...

Memorandum D11-6-3 Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act 16 September 16 2008 -- summary under Paragraph 61(1)(c)

This means that in this instance importers need not protect time limits formally or informally in order for their subsequent goods to be eligible for consideration under paragraph 61(1)(c) of the Act. 8. ...

GST/HST Policy Statement P-255 Late-filed Section 156 Elections and Revocations July 2015 -- summary under Subparagraph 156(4)(b)(ii)

As of the requested effective date for the election, both parties to the election must have consistently treated the applicable supplies made between them as having been made for no consideration…. ...

25 February 2016 CBA Roundtable, Q. 7 -- summary under Paragraph (c)

The reimbursement to the agent would not constitute consideration for a supply and would not be subject to GST/HST. ...

10 January 2017 Ruling 165757 -- summary under Section 9

Based on the facts presented, it is our view that the percentage of [the Province X Health Care Plan] fees that are paid by the [Service Providers] to the Corporation constitutes consideration for a taxable supply of administrative services. ...

6 October 2017 APFF Financial Strategies and Instruments Roundtable, Q.15 -- summary under Subsection 118.1(17)

What are the policy considerations in this situation? Finance responded: The reduction in the value of a gift is calculated on an individual basis for each taxpayer. ...

23 March 2017 CBA Commodity Taxes Roundtable, Q.10 -- summary under Section 272

This means that ParentCo would be required to take into account SubCo’s consideration from taxable supplies over its previous four calendar quarters when determining whether it is required to register for GST/HST purposes. … Under subsection 240(2.1), ParentCo would be required to apply for GST/HST registration before the thirtieth day after the day it makes its first taxable supply in Canada. ...

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