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Results 1181 - 1190 of 1531 for consideration
GST/HST Interpretation
12 December 1996 GST/HST Interpretation 11940-4 - Application of the GST to the Activities of a Lodge Operated by the
Pursuant to the proposed amendments and effective for supplies of meals for which the consideration becomes due after 1996, the direct cost rules will apply as follows: 1) Where a charity in XXXXX wishes to make an exempt supply, the direct cost exemption will apply to exempt the meal where the fee for the meal is equal to or less than the direct cost of the meal. ...
GST/HST Interpretation
23 December 1996 GST/HST Interpretation 11895-5[1] - Clarification on the Application of the Provisions of Section 22 of Part VI of Schedule V to the ETA to Septic Tank Service Operations
Under the amendment, the supply of the service of interrupting the operation of a water distribution, sewerage or drainage system for which the consideration becomes due after 1996, will be exempt. ...
GST/HST Interpretation
23 December 1996 GST/HST Interpretation 11895-5[2] - Information with Respect to Sections 21 and 22 of Part VI of Schedule V to the Excise Tax Act
Under the amendment, the supply of the service of interrupting the operation of a water distribution, sewerage or drainage system for which the consideration becomes due after 1996, will be exempt. ...
GST/HST Interpretation
23 December 1996 GST/HST Interpretation 11895-5[3] - Information with Respect to Sections 21 and 22 of Part VI of Schedule V to the ETA
Under the amendment, the supply of the service of interrupting the operation of a water distribution, sewerage or drainage system for which the consideration becomes due after 1996, will be exempt. ...
GST/HST Interpretation
1 August 1996 GST/HST Interpretation 11895-1[7] - Eligibility for a Municipality to Claim Input Tax Credits
Paragraph 1(c) of Part VI of Schedule V defines direct cost in the case of a service that was previously purchased by the supplier, as the value of the consideration paid or payable by the supplier for the service and the tax payable in respect of the service less any ITC's or rebates that the supplier is entitled to claim. ...
GST/HST Interpretation
1 March 1996 GST/HST Interpretation 11895-1[12] - - Arena Construction
Paragraph 1(c) of Part VI of Schedule V defines direct cost in the case of a service that was previously purchased by the supplier, as the value of the consideration paid or payable by the supplier for the service and the tax payable in respect of the service less any ITC's or rebates that the supplier is entitled to claim. ...
GST/HST Interpretation
1 May 1996 GST/HST Interpretation 1996-05-01 - Medical Devices
" If passed, this amendment will apply to supplies for which all the consideration becomes due or is paid without becoming due on or after 1996. ...
GST/HST Interpretation
6 March 1995 GST/HST Interpretation 12000-1[2] - and the Supply of Passenger Transportation Services to a Tour Operator
Answer: The XXXXX is non-transferable, non-refundable (except if none of the coupons are used), it is sold for a single consideration and it is issued for a specified period of time, therefore, it is our opinion that the XXXXX is considered a single ticket. ...
GST/HST Interpretation
19 November 1997 GST/HST Interpretation HQR0000535 - Bingo Association Entitlement To Rebate
These appear to be taxable supplies, assuming that the association receives consideration for them such as advances and reimbursements to offset its expenses. ...
GST/HST Interpretation
21 November 1997 GST/HST Interpretation HQR0000747 - Tax Status of a Supply of Membership by a Non-Profit Organization
When members pay a membership fee to the association, they are paying consideration for the right to receive supplies provided to them throughout the year according to the mandate of the association. ...