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GST/HST Interpretation
16 May 2003 GST/HST Interpretation 43530 - Games of Chance (GST/HST) Regulations
The operator of a casino is not required to charge a provincial gaming authority GST/HST on the consideration it charges for its services. 2. ... Therefore, GST/HST will not apply to the consideration paid to the operator for the provision of this service. ... Under subsection 7(7) of the Regulations, the gaming authority is required to include an amount in respect of consideration paid for a casino operating service. ...
GST/HST Interpretation
17 February 1997 GST/HST Interpretation HQR0000377 - Tax Status of a Distribution Service for Arm's Length Promotional Publications
XXXXX is then reimbursed an agreed upon proportion of the consideration by its partner. ... In other words, the recipient is paying consideration for the promotional material, not simply for the service of having it delivered. In this situation, consideration is charged for the publications, therefore, section 10 of Part VI to Schedule V will no longer apply. ...
Conference
7 October 2011 Roundtable, 2011-0399401C6 - Butterfly, life insurance policies, grandfathering
Ainsi, il a été décidé par exemple que le changement subséquent de titulaire et bénéficiaire de la police d'assurance-vie, sous réserve toutefois d'autres considérations, ne devrait pas affecter la survie des règles grand-père (voir à cet égard l'interprétation technique no. 9916175 et les documents no. 2010-0359431C6 et 2011-0398401C6). ...
Ruling
2010 Ruling 2010-0353101R3 - Article IV(7)(b) Restructuring
As consideration for the transfer of the Canco Note, US Holdco will issue shares of US Holdco to Pubco having a fair market value equal to the fair market value of the Canco Note at the time of the transfer. ...
Conference
6 October 2006 APFF Roundtable Q. 21, 2006-0195981C6 F - Deductibility of Professional Fees - Reorg.
An example of this would be a public corporation launching a takeover bid, with a share consideration, with respect to the shares of the capital stock of a target corporation, and then amalgamating with such target corporation. ...
Technical Interpretation - External
12 December 2011 External T.I. 2011-0416801E5 F - Safe Income on Hand - Stub Period
Toutefois, s'il s'avérait, par exemple, que le MDRP correspondrait au 1er janvier, 30e jour ou 180e jour d'une année d'imposition de 365 jours de Société A, nous sommes d'avis que votre Hypothèse aurait pour effet de fausser le montant du RPEM attribuable aux actions du capital-actions de Société A à l'égard de la période " tampon " étant donné que vos calculs négligeraient alors de prendre en considération les résultats complets de l'année d'imposition 2 de Société A. ...
Ruling
2011 Ruling 2011-0407891R3 - Professional corporation contracting with partnership
Pursuant to the Contract and in consideration for a fair market value fee, the Partnership will provide the ProCorps with certain facilities, equipment, supplies and personnel that are required in the provision of Professional Services. ...
Technical Interpretation - Internal
28 June 2013 Internal T.I. 2013-0474311I7 - Indian - employment income
This is the key consideration, whether an organization has a formal board of directors, is managed by another group of persons, or is managed by one individual. ...
Ruling
2012 Ruling 2012-0466731R3 - Donation of flow-through shares
As consideration for having arranged the series of transactions, the Charities will pay a fee to the Promoter totalling XXXXXXXXXX% of the gross selling price of any Donated Shares sold to the Liquidity Providers. ...
Ruling
2012 Ruling 2011-0408981R3 - Canadian Exploration Expenses
At this time, the opportunity for improving the XXXXXXXXXX recovery by a new XXXXXXXXXX plant is an opportunity for future consideration. 11. ...