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Results 1211 - 1220 of 1531 for consideration
GST/HST Interpretation

10 December 1998 GST/HST Interpretation HQR0001390 - Request for Clarification

If the supply is deemed to be made in Canada, the recipient of the supply must pay 7% (GST) or 15% (HST) on the value of the consideration for the supply [subsections 165(1) and 165(2) of the Act]. ...
GST/HST Interpretation

28 September 1998 GST/HST Interpretation HQR0001210 - Sale of a Lease and Leased Equipment,

If, however, the "brokerage fee" merely represents additional consideration for the supply of the lease and the equipment, then the "brokerage fee" would have the same tax status as the equipment being supplied. ...
GST/HST Interpretation

28 September 1998 GST/HST Interpretation HQR0001331 - GST Treatment of Recreation Centres Supplied Concurrently with Residential Complexes

"maintenance fee", etc.) are considered to be part of the consideration for the supply of the real property and therefore, take on the same tax status, in this case that being GST exempt. ...
GST/HST Interpretation

28 September 1998 GST/HST Interpretation HQR0000166 - Application of the GST to the Supply of Financial Assistance

Section 141.01 clarifies that an input is regarded as being for use in commercial activities only to the extent it is for use in making taxable supplies for consideration. ...
GST/HST Interpretation

8 October 1998 GST/HST Interpretation HQR0000834 - Application of Section 237

In this case the appropriate interpretation for the calculation of the instalment base would be: •   similar to the above, the formula of subpara 237(a)(i) is inoperative since it requires the election made under subsection 248(3) to cease having application, •   under subpara. 237(2)(a)(ii) the net tax for the particular reporting period in this case is the period from July 1st 1996, to June 30th 1997, •   the formula under 237(2)(b) will take into consideration both the net tax for the twelve month period for 1995 ($5600) plus the immediately preceding period which is the short period of January to June 30th 1996, ($2200) which will result in an instalment base of C x 365/D or [($5600 + $2200) ÷ 365 (365 + 183)] = $5196 (rounded) •   Subsection 237(2) requires the instalment base to be the lesser amount of the above amounts which can only be determined once the net tax for fiscal year 96/97 becomes known. ...
GST/HST Interpretation

8 September 1998 GST/HST Interpretation HQR0001177 - Defaulted Agreement of Purchase and Sale

In either case, under subsection 183(1) the purchaser would be deemed to have made, and the builder to have received, a supply of the property for no consideration at the time of repossession. ...
GST/HST Interpretation

6 August 1998 GST/HST Interpretation HQR 775 - Urgent Hazards -

In the situation where the property owner subsequently pays the City for the amounts paid, the payment is consideration for an exempt non-optional municipal service under section 21 of Part VI of Schedule V to the Act. ...
GST/HST Interpretation

10 July 1998 GST/HST Interpretation HQR0001117 - Temporary Importation of a Motorcycle

10 July 1998 GST/HST Interpretation HQR0001117- Temporary Importation of a Motorcycle Unedited CRA Tags ETA 169(2); ETA 212; ETA 213; ETA Sch VII                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001117 Business Number: XXXXX Attention: XXXXX XXXXX July 10, 1998 Subject: GST/HST INTERPRETATION Proposed Law Regulations Temporary Importation of a Motorcycle Dear XXXXX A copy of your letter of March 3, 1998, and a copy of the response from our Customs and Trade Administration Branch concerning the application of the Goods and Services Tax/Harmonized Sales Tax GST/HST to a motorcycle temporarily imported was forwarded to our office for consideration. ...
GST/HST Interpretation

15 July 1998 GST/HST Interpretation HQR0000870 - GST/HST Treatment of Fuel Gas

November 12, 1991 (HQ letter to XXXXX: The incoming letter from XXXXX stated that fuel gas may be supplied by XXXXX for nil consideration or it may be purchased from XXXXX by the shipper at a price. ...
GST/HST Interpretation

11 September 1996 GST/HST Interpretation 11846-3 - GST RULING [Application of the GST to Canada's Contribution to Program]

As such the total amount payable by XXXXX to XXXXX under the draft agreement is not consideration for a supply and therefore is not subject to GST. ...

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