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Results 1291 - 1300 of 1662 for consideration

GST Treatment of Products and Services of Life and Health Insurance Companies

Financial Service- subsection 123(1) ETA Financial Instrument- subsection 123(1) ETA Insurer- subsection 123(1) ETA Insurance Policy- subsection 123(1) ETA Segregated Fund of an Insurer- Section 131 ETA Financial Services Regulations to the Excise Tax Act Part 1- INSURANCE PRODUCTS AND SERVICES (GENERAL) Exempt Products and Services 1-1 Individual Insurance Policy (General) Description: Issues and processes an "insurance policy" to a Canadian resident in consideration for premiums or other fees. ...

The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals

To what extent is the property available to rent for consideration and what are the terms of any applicable rental pool contract? ...

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods

Leases and licences of goods The following rules apply to goods supplied by way of lease, licence or similar arrangement, the consideration for which is rent, royalties or similar payments. ...

Applying the 2010 Nova Scotia HST Rate Increase - Personal Property

Leases and licences of personal property The following rules apply to personal property supplied by way of lease, licence or similar arrangement, the consideration for which is rent, royalties or similar payments. ...

Prince Edward Island: Transition to the Harmonized Sales Tax – Goods

Leases and licences of goods The following rules would apply to goods supplied by way of lease, licence or similar arrangement, the consideration for which is rent, royalties or similar payments. ...

Determination of "...activities engaged in by the person in the course of operating a public hospital" for purposes of the 83% public service body rebate for hospital authorities

If the hospital authority is a GST/HST registrant that provides taxable goods and services for consideration in the course of a commercial activity, then it will be subject to the usual rules under the GST/HST. ...

Rebate for Artistic Works Produced for Export (Revised August 10, 1999)

In addition, the total amount of consideration for taxable supplies in respect of which the rebate application is made, is at least $200. ...

Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election

Miscellaneous considerations 12. Documentation CIVIL LAW GUIDELINES The joint venture relationship is not recognized in Québec civil law by either the Civil Code of Lower Canada or the Civil Code of Québec. ...

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

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. ...

Appendices

This may be a result of the following paper reduction activities:- Expanding and updating the Report on CRA's Internal Consumption of Paper to include a profile of CRA's employee demographics, an analysis of paper use trends, and proposed paper reduction initiatives for future consideration.- This year's updated paper reduction campaign was launched within the Paper Talk website in time for Earth Day (April 22 nd, 2005). ...

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