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Results 11501 - 11510 of 13699 for consideration

22 August 1994 GST/HST Interpretation 1994-08-22 - Paintings Purchased Prior to 1991

You enquired as to whether subsection 176(5) of the Act will apply to specified tangible personal property acquired by way of purchase prior to 1991 where the consideration for the property exceeded the threshold amount prescribed in GST Regulation SOR/91-20? ...

19 September 1994 GST/HST Interpretation 1994-09-19 - Supplies Made by an Unregistered Non-resident

Therefore, under subsection 165(1) of the Act, the software is subject to the GST at 7%, calculated on the value of the consideration for the supply. ...

21 September 1994 GST/HST Interpretation 11680-7(glr)[2] - Services Supplied by to Unregistered Non-residents

The subsection requires the Canadian registrant to collect the GST calculated on: • the fair market value of the goods, plus • any consideration for the supply of the service to the unregistered non-resident in respect of the goods that is not included in the fair market value of the goods. ...

29 July 1994 GST/HST Interpretation 11665-51 - Tax Liability in Respect of a Condominium Complex and the Lease of Residential Condominium Units in the Complex

GST would, however, be collectible on any services provided before 1991 where the consideration for the service became due and was paid after May 1991. ...

5 May 1994 GST/HST Interpretation 11635-10 - Joint Tenancies Relating to Farmland

You state that a transferee of the legal title of farmland could register for GST purposes, and thus tax would be calculated on the actual consideration, which would result in a nominal amount of tax. ...

27 May 1994 GST/HST Interpretation 11660-1[3] - Joint Ownership

" This activity will, however, not be prescribed where it is undertaken in the course of carrying out a joint venture in respect of real property that is not a residential complex and a participant in the joint venture, or a person associated with or related to a participant in the joint venture, uses all or a portion of the property otherwise than exclusively in the course of a commercial activity and (a) is not the recipient of a taxable supply of a right that entitles the person to so use the property or to occupy or possess the property; or (b) is the recipient of a supply referred to in paragraph (a) and does not pay tax in respect of that supply or pays tax in respect of that supply calculated on consideration that is less than the fair market value of the use, occupation or possession. ...

28 October 1996 GST/HST Interpretation 11585-32[1] - Input Tax Credits

Again, Section 156 will not apply to allow the "nil consideration" election, notwithstanding that all employers/sponsors of the plan are members of a "closely related group". ...

12 January 1995 GST/HST Interpretation 11925-1[5] - Whether (Operating Under the Name ), is Entitled to Claim the Transitional Special GST Credit Available Under the Excise Tax Act (ETA) to Certified Institutions

The Department, when interpreting the word "substantial", takes into consideration elements such as raw materials, labour and overhead but excludes profit. ...

12 April 1995 GST/HST Interpretation 11645-3-4[4] - Importations of Casual Goods Which are Shipped from the U.S. by Non-resident Shippers

In consultation with the publishing industry, and after consideration of a number of possible options, the Government concluded that the best course of action was to have non-resident publishers and suppliers of periodicals register for purposes of the GST and collect the tax on their sales. ...

7 February 1995 GST/HST Interpretation 11820-1 - Related Convention Supplies

Subsection 153(2) of the Act requires a reasonable attribution of the total amount of consideration between the separate charges. 4. ...

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