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Results 1161 - 1170 of 1531 for consideration

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. ...

16 February 1995 GST/HST Interpretation 1995-02-16[3] - Schedule V, Part VI, Section 21

As a result of the above noted inconsistencies, it is our view, that when making assessments, due consideration should be given to those registrants who have attempted to comply with the legislation and have relied upon the responses provided by the Department. ...

14 February 1995 GST/HST Interpretation 1995-02-14 - Drop-Shipments - Horses

On the other hand, if physical possession of the horse is subsequently transferred to a consumer or a registered consignee who does not furnish a drop-shipment certificate, or the requirements of subsection 179(3) are not met, subsection 179(1) provides that the trainer will be required to account for the GST on the fair market value (FMV) of the horse (plus the consideration for the supply of the training services, if it is not included in the FMV). ...

6 March 1995 GST/HST Interpretation 11830-1[1] - The Application of the GST to Membership Fees and Conference Fees Charged by the

Other attendees will include non-member XXXXX 5) Fees to attend the 1995 multi-day conference are expected to be about $ XXXXX The registration fee is consideration for the right to attend the conference. ...

6 March 1995 GST/HST Interpretation 11830-1[2] - Application of the GST to Membership Fees and Conference Fees Charged by the

The registration fee is consideration for the right to attend the conference. ...

1 May 1995 GST/HST Interpretation 11830-1[4] - Tax Status of Publications and Memberships

Is the supply of a magazine subscription, a products catalogue and a membership by XXXXX to individuals for a single consideration, a single or multiple supply? ...

31 March 1995 GST/HST Interpretation 11865-2 11865-3 - Application of the GST to the Supply of Weight-loss Services

In our opinion the first issue to be addressed is whether the supply of a package known as the XXXXX made by one supplier to one recipient for an all inclusive price for which a single consideration is paid, constitutes a single or multiple supply. ...

25 July 1995 GST/HST Interpretation 11650-7[4] - ITC Entitlement on the Acquisition of a Passenger Vehicle by an Individual

Statement of Facts: In your memo you provide the following facts for our consideration: • a registered individual (the "registrant") acquires a passenger vehicle which is used 80% in the registrant's commercial activities; • the remaining 20% use of the passenger vehicle represents the personal use portion by a person who is an employee of the registrant (the "employee"); • the personal use portion is considered to be a taxable benefit to the employee pursuant to paragraph 6(1)(e) of the Income Tax Act. ...

1 May 1995 GST/HST Interpretation 1995-05-01[2] - Application of the GST to Supplies of Magazine Subscriptions