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Results 841 - 850 of 850 for consideration
GST/HST Ruling

15 July 2003 GST/HST Ruling 37706 - Site Leases in Recreational Park

The house is occasionally rented on a short-term basis for consideration greater than $20 per day of occupancy but is used predominantly by users of the Park for personal and social functions. ...
GST/HST Ruling

4 June 2003 GST/HST Ruling 37913 - Liability to Collect Tax on Commercial Rent - Conversion of Commercial Property

If you were to sell the Property while the lease to the XXXXX is still in place, would the GST apply to any part of the consideration for the sale? ...
GST/HST Ruling

16 April 2003 GST/HST Ruling 38852 - S Application of GST/HST to Medical Devices

We will administer these provisions so that where we determine a certain manufactured good to be 'specially designed' for a particular provision of the ETA, we will assess similar goods by taking into consideration the information provided by the 'first' manufacturer. ...
GST/HST Ruling

29 January 2004 GST/HST Ruling 41974 - Whether the Construction of a Particular Addition and Renovation to a Single Family Home Constitutes the Construction of a New Single Unit Residential Complex

Under this section the person carrying out the non-substantial renovation is deemed to have made a taxable supply for consideration equal to certain costs associated with the renovation, and is liable to remit GST/HST with respect to the amount of such costs. ...
GST/HST Ruling

15 November 2022 GST/HST Ruling 231643 - Partnership eligibility to claim input tax credits on the construction of houses for sale

Therefore, the partnership will be required to collect and account for the tax calculated on the value of the consideration for the taxable supply. ...
GST/HST Ruling

15 September 2023 GST/HST Ruling 207167r - Supply of acting programs

A GST/HST registrant may claim input tax credits (ITCs) in respect of the GST/HST paid or payable for property and services acquired for consumption, use or supply in the course of making taxable supplies for consideration. ...
GST/HST Ruling

3 July 2012 GST/HST Ruling 109082 - Eligibility to claim the 83% Public Service Body Rebate as a facility operator

For example, the medically necessary process of health care for an individual that occurs in a day surgery clinic is comprised of a series of services, actions, operations and events including the surgeon’s review of relevant diagnostic tests results, X-rays, or MRI, consultations with other physicians and surgeons, anaesthetic considerations, and planning and performing the surgical procedure. ...
GST/HST Ruling

15 March 2011 GST/HST Ruling 116293 - Entitlement to 83% Rebate - [the Organization]

It would seem to follow that consideration of legislative purpose may not only resolve patent ambiguity, but may, on occasion, reveal ambiguity in apparently plain language. ...
GST/HST Ruling

20 May 2011 GST/HST Ruling 115028 - Entitlement to 83% Rebate - [operator of a nursing home]

It would seem to follow that consideration of legislative purpose may not only resolve patent ambiguity, but may, on occasion, reveal ambiguity in apparently plain language. ...
GST/HST Ruling

8 March 2011 GST/HST Ruling 118705 - Entitlement to 83% Rebate - [Corporation A]

It would seem to follow that consideration of legislative purpose may not only resolve patent ambiguity, but may, on occasion, reveal ambiguity in apparently plain language. ...

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