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Results 361 - 370 of 858 for consideration
GST/HST Ruling

30 September 1998 GST/HST Ruling HQR0001288 - GST Status of the Supply of

We have undertaken to send copies of your product literature to the Department of Finance for their consideration when contemplating any future legislative changes. ...
GST/HST Ruling

6 August 1998 GST/HST Ruling HQR0000165 - Relocation Expenses Incurred by Interchange Canada Participants

Pursuant to section 165(1) of the Excise Tax Act, "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 rate of 7% on the value of the consideration for the supply. ...
GST/HST Ruling

31 March 1998 GST/HST Ruling HQR0000985 - "Like Fund-raising Events"

Ruling Given Section 2 of Part V.1 of Schedule V exempts a supply made by a charity of an admission to a fund-raising dinner, ball, concert, show or like fund-raising event, where part of the consideration for the supply may reasonably be regarded as an amount that is donated to the charity and in respect of which a receipt for income tax purposes may be issued or could be issued if the recipient of the supply were an individual. ...
GST/HST Ruling

25 March 2002 GST/HST Ruling 39151 - Hatching Eggs Used for Influenza Vaccine Production

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 HST rate of 15%, as applicable) on the value of the consideration for the supply. ...
GST/HST Ruling

4 February 2002 GST/HST Ruling 36902 - Services Agreement - Payments to City of

Ruling Given Based on the facts set out above, we rule that the monthly payment by the Contractor to the City is consideration for the right to be the first company called to provide XXXXX and associated services for the City of XXXXX. ...
GST/HST Ruling

7 August 2003 GST/HST Ruling 46679 - GST/HST Status of Container Recycling Fees

When the Company makes a supply of a beverage product, the container is deemed to form part of the beverage, and the container recycling fee and any refundable deposit charged in respect of the container are part of the consideration for the beverage. ...
GST/HST Ruling

25 July 2003 GST/HST Ruling 46746 - Zero-rated Supplies of Basic Groceries

Explanation 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%, as applicable, on the value of the consideration for the supply. ...
GST/HST Ruling

20 October 2003 GST/HST Ruling 47772 - Purchase of Vacant Land

The vendor has not charged or received any consideration with respect to the XXXXX acres. ...
GST/HST Ruling

21 July 2003 GST/HST Ruling 43615 - Applicability of as a Zero-rated Medical Device

We have therefore provided a copy of this letter to them for their consideration. ...
GST/HST Ruling

8 July 2003 GST/HST Ruling 46491 - Taxi Administration Fees

Explanation Generally, every recipient of a taxable supply made in Canada is required to pay tax in respect of the supply calculated at the GST rate of 7% (or HST rate of 15% if the supply is made in the participating provinces of Nova Scotia, New Brunswick and Newfoundland and Labrador) on the value of the consideration for the supply. ...

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