Search - consideration
Results 1191 - 1200 of 1531 for consideration
GST/HST Interpretation
7 October 1997 GST/HST Interpretation HQR0000453 - Operating Fees - Permits, Certificates and Registration of Designs
Ruling Given Based on the facts set out above, we rule that section 154 of the ETA includes in consideration for the supply of a certificate, permit or design registration, the fees collected either by the Council under subsection 21.2(1) of the SCA, or by an accredited municipality, accredited corporation, accredited agency or other organization that issues certificates or permits or registers designs under subsection 21.2(2) of the SCA. ...
GST/HST Interpretation
7 October 1997 GST/HST Interpretation HQR0000504 - Ruling Request on Behalf of , Relating to Volume Rebates
Explanation Where an amount is refunded, adjusted, or credited, to a purchaser, after the tax has been charged or collected, such as a volume rebate for simply surpassing a certain volume of purchases, it is the Department's position that the amount would be considered to be a reduction of consideration, to which subsection 232(2) of the ETA would apply. ...
GST/HST Interpretation
8 September 1997 GST/HST Interpretation HQR00000620 - - Tax status of Fees Charged by an Attorney in a Reciprocal Insurance Agreement
Hence, from the above-noted information, there is a good argument to support the conclusion that the attorney is providing a single composite supply for a single consideration. ...
GST/HST Interpretation
1 September 1997 GST/HST Interpretation 11870-1, 11685-1 - Timeshare Arrangements
(b) since no consideration and GST was paid, for hotel accommodation no rebate would be available. ...
GST/HST Interpretation
13 August 1997 GST/HST Interpretation HQR0000149 - Payments Received by Under the Pursuant to the Agreement Dated March 28, 1994 Between and Her Majesty in Right of Canada (Her Majesty)
Ruling Given Based upon the facts set out above, we rule that the payments made to XXXXX under the XXXXX pursuant to the agreement dated XXXXX, 19 xx are a grant as set out in TIB-076 and are not consideration for a supply. ...
GST/HST Interpretation
11 July 1997 GST/HST Interpretation HQR0000416 - Purchase Sales Commissions - Financial Services
Interpretation Requested This interpretation request is to confirm that the initial sales commission and trailer fees paid to a dealer who sells units in a mutual fund to non-resident investors are consideration for a supply of a zero-rated financial service under the provisions of section 1 of Part IX of Schedule VI to the Excise Tax Act (the "Act"). ...
GST/HST Interpretation
8 July 1997 GST/HST Interpretation HQR0000556 - Treatment of Intermediary Brokers under Financial Services (GST) Regulations SOR 91-26
You also wish the Department's consideration and confirmation that the clearing and settlement services performed by a carrying broker on behalf of an introducing broker in the course of effecting a security transaction be consistently treated as exempt for GST purposes. ...
GST/HST Interpretation
18 July 1997 GST/HST Interpretation HQR 0000643 - Simplified Net Tax Calculation For Charities
"Improvement" is defined in subsection 123(1) to the ETA to mean: "in respect of property of a person, means any property or service supplied to or goods imported by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service of the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that Act. ...
GST/HST Interpretation
27 June 1997 GST/HST Interpretation HQR0000619 - Application of Harmonized Sales Tax (HST) - Specific Questions -
Subsection 165(2) states, in part, that "every recipient of a taxable supply made in a participating province shall pay to Her Majesty in right of Canada, in addition to the tax imposed by subsection (1), tax in respect of the supply calculated at the tax rate for that province on the value of the consideration for that supply. ...
GST/HST Interpretation
29 April 1997 GST/HST Interpretation HQR0000387 - The Entitlement by a for Input Tax Credits in Respect of the GST Paid on Purchases of Property by its Book Store
As amended by Bill C-70, this section essentially provides that a registrant will be entitled to claim input tax credits in respect of its purchases only to the extent that the property or service has been acquired or imported for the purpose of making taxable supplies for consideration in the course of its endeavour (e.g., the business of the person). ...