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Results 1121 - 1130 of 1531 for consideration
GST/HST Interpretation

3 August 2004 GST/HST Interpretation 52336 - Application of GST/HST to Delivery Charges

A registrant who makes a supply of a property or a service that is deemed to be made outside of Canada pursuant to subsection 142(2) of the ETA, such as XXXXX, is not required to collect the GST/HST on the consideration payable for that supply. ...
GST/HST Interpretation

3 May 2004 GST/HST Interpretation 48128 - Importations of eyeglass frames

" This document indicates that, as consideration for providing these services, XXXXX will pay the "Mortgage Specialist" an Agent's fee based on a XXXXX% split of the Finders Fee received by XXXXX. •   Under an Independent Contractor Agreement (hereafter referred to as the Agreement), the mortgage specialist will gain access to the real estate broker's facilities and equipment for the purpose of conducting a mortgage brokerage practice. ...
GST/HST Interpretation

18 October 2005 GST/HST Interpretation 63115 - Subsection 136(2) of the Excise Tax Act (ETA) and multiple residential complexes

For a particular person and another person to elect jointly under section 156 (election for nil consideration), both persons must be specified members of a qualifying group. ...
GST/HST Interpretation

26 September 2005 GST/HST Interpretation 63001 - GST/HST implications of an online XXXXX

When the voucher is accepted by XXXXX as full or partial consideration for a taxable supply that XXXXX, the provisions of subsection 181(2) of the ETA apply. ...
GST/HST Interpretation

23 June 2005 GST/HST Interpretation 41337 - Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act

Several factors may be examined in making a determination as to the status of a course including the objectives and subject matter of the course, marketing of the course, methods of teaching, evaluation and monitoring of participants, consideration and terms for payment, qualification of instructors, etc. ...
GST/HST Interpretation

1 April 2005 GST/HST Interpretation 55068 - Tax Status of Lease Agreements Entered Into Before March 10, 2004

The amendment applies to supplies for which consideration becomes due after March 9, 2004 or is paid after that day without having become due. ...
GST/HST Interpretation

8 February 2005 GST/HST Interpretation 37828 - Temporary Importation of Amusement Rides

Amended Transactions Taking into consideration the terms of the Lease Agreement and the additional facts set out in this ruling, it is our position that XXXXX made separate supplies of XXXXX lots (i.e., leased land) by way of sale. ...
GST/HST Interpretation

17 January 2005 GST/HST Interpretation 54529 - Subsections 317(2) and (8) of the Excise Tax Act

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 7% on the value of the consideration for the supply, or 15% in a participating province, unless the supply is zero-rated, pursuant to section 165 of the ETA. ...
GST/HST Interpretation

17 November 2006 GST/HST Interpretation 78773 - PROPOSED LAW/REGULATION Supplies of Publications with CDs

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...
GST/HST Interpretation

16 November 2006 GST/HST Interpretation 84342 - XXXXX Retirement Residences

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

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