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Results 1201 - 1210 of 1531 for consideration
GST/HST Interpretation

23 April 1997 GST/HST Interpretation HRQ0000186 - The Treatment of Co-tenants When Initially Registering With Business Number

Having reviewed definitions contained in Black's Law Dictionary and after careful consideration, the position taken by the Department is that unless a partnership situation exists, in situations of co-tenancy, each co-tenant involved in commercial activities relative to the property in question, upon application for registration, shall be registered as a separate person for GST purposes. ...
GST/HST Interpretation

24 April 1997 GST/HST Interpretation HQR0000278 - Determining Whether a Management Company , as Manager of Several Restaurants, is Liable for Collecting and Remitting the Goods and Services Tax (GST) and, as a Result, can be Assessed for Unpaid Tax

Clause XXXXX of the Agreement also states in part that "In consideration of the services provided by the Manager, the Owner agrees to pay the Manager as compensation for its services and aggregate monthly cost of managing and operating the Restaurant plus a fee of XXXXX of the Gross Monthly Sales for the Restaurant, payable monthly (the "Management Fee"). ...
GST/HST Interpretation

15 April 1997 GST/HST Interpretation HQR286 - An Interpretation Request Involving the Purchase of Land and the Construction of a Condominium Complex on the Land

Therefore, the mere transfer of the title by the corporation to the individuals is a supply for little or no consideration. ...
GST/HST Interpretation

16 April 1997 GST/HST Interpretation HQR0000356 - Lease of Farmland by Joint Tenants

The husband does not charge the wife any consideration for the use of the land in either parcel. ...
GST/HST Interpretation

6 February 1997 GST/HST Interpretation HQR0000048 - The Application of the GST to the Supply by Way of Sale of Beneficial Ownership in a Piece of Real Property

However, as the real property under consideration is not property on a reserve, the GST administrative policy would not provide any tax relief. ...
GST/HST Interpretation

3 February 1997 GST/HST Interpretation HQR0000470 - Application of the GST to Charitable Donations Tracked Using a Bar Code System

Supplies made by a charity after January 1, 1997 The volunteer exemption has been replaced by the following proposed amendment introduced by the April 23, 1996 Notice of Ways and Means Motion which applies to supplies for which consideration becomes due or is paid after 1996 without becoming due. ...
GST/HST Interpretation

14 February 1997 GST/HST Interpretation HQR0000489 - Lease of Nursing Homes

The consideration for the Trust's lease to XXXXX that is attributable to the part of the real property that XXXXX will lease to third parties for non-residential use will be subject to GST if the Trust is a GST registrant (registered voluntarily or required to be registered because it has exceeded the $30,000 small supplier threshold). ...
GST/HST Interpretation

22 January 1997 GST/HST Interpretation 1997-01-22 - Joint Tenancy - Farmland

The wife receives XXXXX of the revenues from the cattle operations as consideration for allowing her son to use her share of the land for his cattle operations. ...
GST/HST Interpretation

23 September 1998 GST/HST Interpretation HQR0000138 - Application of the GST/HST to Services Supplied to

As the consideration for the supply is paid from the proceeds of the sale of the seized asset, XXXXX is not entitled to claim the provincial government rebate. ...
GST/HST Interpretation

18 December 1998 GST/HST Interpretation HQR0001310 - Donations from Student Meal Plans

Interpretation Given Pursuant to section 13, a meal plan that is sold to a student at a university or public college is exempt if the plan is sold for a single consideration and provides at least 10 meals a week for the period of the plan, which must not be less than one month. ...

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