Search - consideration

Results 11571 - 11580 of 13696 for consideration
GST/HST Interpretation

11 September 1996 GST/HST Interpretation 11846-3 - GST RULING [Application of the GST to Canada's Contribution to Program]

As such the total amount payable by XXXXX to XXXXX under the draft agreement is not consideration for a supply and therefore is not subject to GST. ...
GST/HST Interpretation

14 April 1998 GST/HST Interpretation HQR0001039 - Zero-rated Sales for Export

The supply of potash by the Distributor to the Customer is made at the time the consideration is due under the written agreement, i.e., three days after the vessel containing the potash leaves port. ...
GST/HST Interpretation

1 April 1998 GST/HST Interpretation HQR0000696[1] - Whether a Particular Person is an Agent

Such persons are generally acting under a contract for specified services rather than an agency agreement, and any reimbursements would form part of the consideration for the supply of the services. ...
GST/HST Interpretation

23 April 1998 GST/HST Interpretation HQR0000696[2] - Whether Agency Exists in a Given Situation

Such persons are generally acting under a contract for specified services rather than an agency agreement, and any reimbursements would form part of the consideration for the supply of the services. ...
GST/HST Interpretation

31 March 1998 GST/HST Interpretation HQR0000758 - Acquisitions By University Bookstore

Section 141.01 clarifies that a registrant will be entitled to claim an input tax credit in respect of an acquisition only to the extent that it has been acquired for the purpose of making taxable supplies for consideration (and not for the purpose of making supplies that are not taxable or for a purpose other than the making of supplies). ...
GST/HST Interpretation

6 May 1998 GST/HST Interpretation HQR0001066 - Administration Services With Respect to Self-Directed RRSPs and RRIFs Where the Annuitant is a Non-Resident

Where there is an agreement, pursuant to paragraph (a) of the definition of "recipient" in subsection 123(1) of the Act, the recipient of the supply of the administration service is the person liable under the agreement to pay the consideration. ...
GST/HST Interpretation

29 May 1998 GST/HST Interpretation HQR0000577 - Plan Review Fees

Although they may be incidental to one another, they are not provided for a single consideration and as a result, the Plan Review must be taxed based on its own merits. ...
GST/HST Interpretation

28 April 1998 GST/HST Interpretation HQ00000617 - Tax Status of Supplies Between a Hospital and Research Institute

The consideration for such research services in some cases will exceed $30,000.00 per annum. ...
GST/HST Interpretation

26 May 1998 GST/HST Interpretation HQR0000635 - GST Status of Rents Paid by a Municipality to a Corporation Wholly-owned by the Municipality

Pursuant to the Apartment Building Lease, XXXXX subleased the lands subjacent to the Apartment building and leased the apartment building to XXXXX Under the terms of the Office Building Lease, XXXXX as landlord, subleased the lands subjacent to the office building and leased the office building to the City in consideration for basic and additional rents (as defined in the lease). ...
GST/HST Interpretation

9 June 1998 GST/HST Interpretation HQR0000787 - Fourniture d'un terrain par acte constitutif d'emphytéose

Aucune rente annuelle ou mensuelle n'est payable par Xco en vertu du bail emphytéotique et les constructions à faire sur le terrain représentent la seule considération payée en contrepartie de la fourniture du terrain. 4. ...

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