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Results 861 - 870 of 1521 for consideration

27 July 2000 GST/HST Interpretation 31712 - Warranty Replacement Goods

Section 5 of Schedule VII of the Excise Tax Act (the Act) provides for non-taxable status on the importation of goods that are imported by a particular person where the goods are supplied to the particular person by a non-resident person for no consideration other than shipping and handling charges, as replacement parts or replacement property under a warranty in respect of tangible personal property. ...

25 July 2000 GST/HST Interpretation 8177 - Review of GST/HST APPLICATION RULING "Arranging For Services" Issued

This is to confirm that the services performed by XXXXX are not financial services and therefore constitute a taxable supply on which GST is payable on the amount of the consideration as calculated. ...

26 April 2000 GST/HST Interpretation 30628 - Supplies of

Interpretation Given Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada, tax in respect of the supply calculated at the GST rate of 7% (or the HST rate of 15%) on the value of the consideration for the supply (subsections 165(1) and (2) of the ETA). ...

15 March 2000 GST/HST Interpretation 23770 - GST/HST Tax Treatment to a Supply of Services Made to a Non-Resident

In consideration of the information provided in your request and of the facts outlined in the background information, we are prepared to issue to you, instead of an interpretation, a GST/HST ruling[.] ...

21 March 2001 GST/HST Interpretation 33651 - Application of the GST/HST to the Service of Maintaining Utility Maps

As no other exempting provision applies, XXXXX is appropriately charging GST on the consideration paid by members of XXXXX for that supply. ...

6 February 2001 GST/HST Interpretation 33228 - Native Taxation - Self Employed Services Provided Off Reserve

As the consideration received by XXXXX exceeds the small supplier threshold, they are required to register and to collect tax on their supplies. ...

16 December 2002 GST/HST Interpretation 40653 - Treatment of Revenues

Pursuant to section 165 of the Excise Tax Act, any amount payable by the subsidiaries as consideration to XXXXX in respect of the maintenance services is subject to tax. ...

20 August 2002 GST/HST Interpretation 41590 - Effective Date of Ruling of Snack Food

As previously agreed to by all parties involved, the effective date that supplies of XXXXX are taxable at 7% GST (or 15% HST as applicable) on the value of consideration is XXXXX. ...

3 July 2002 GST/HST Interpretation 37229 - Application of the GST to Postage Stamps

A supply of a freight transportation service is zero-rated under section 6 of Part VII of Schedule VI of the Excise Tax Act (ETA) if it is in respect of the transportation of tangible personal property from a place in Canada to a place outside Canada and the value of the consideration for the supply is $5 or more. ...

14 January 2003 GST/HST Interpretation 43454 - Zero-rated Financial Services

XXXXX has classified the premiums received as consideration for the supply of an exported financial service. ...

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