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Old website (cra-arc.gc.ca)
Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions
Short-term accommodation for attendees is considered a related convention supply only if it is included in their admission. ...
Old website (cra-arc.gc.ca)
Foreign Convention and Tour Incentive Program - Non Registered Organizers of Foreign Conventions: Rebate for Purchases
Short-term accommodation for attendees is considered a related convention supply only if it is included in their admission. ...
Old website (cra-arc.gc.ca)
FOREIGN CONVENTION AND TOUR INCENTIVE PROGRAM - Non Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages
Persons that sell packages that include a convention facility or related convention supplies are also not considered tour operators when selling these packages. ...
Old website (cra-arc.gc.ca)
Foreign Convention and Tour Incentive Program -- Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases
Short-term accommodation for attendees is considered a related convention supply only if it is included in their admission. ...
Old website (cra-arc.gc.ca)
Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements
Where a supply of interment rights is made under a written agreement that provides for a series of payments, a payment is considered to become due on the day it is required to be paid under the agreement. ...
Old website (cra-arc.gc.ca)
Ontario and British Columbia: Transition to the Harmonized Sales Tax Freight Transportation Services
A person only has to accept responsibility as the supplier of the freight transportation service to be considered the carrier. ...
Old website (cra-arc.gc.ca)
Excise and GST/HST News No. 72 (Spring 2009)
Self-supply If you are a builder-operator of a residential care facility, you are generally considered to have made a self‑supply under the new rules if you build or substantially renovate the facility and you give possession or use of a unit in the facility under a lease for its long‑term residential use by an individual. ...
Old website (cra-arc.gc.ca)
Applying the 2010 Nova Scotia HST Rate Increase - Services
In this case, the good is considered to have been sold separately from the other items but only for the purposes of determining whether HST at 13% or 15% applies during the period that includes July 1, 2010. ...
Old website (cra-arc.gc.ca)
Prince Edward Island: Transition to the Harmonized Sales Tax – Freight Transportation Services
A person only has to accept responsibility as the supplier of the freight transportation service to be considered the carrier. ...
Old website (cra-arc.gc.ca)
Claiming SR&ED tax incentives
A taxpayer is considered to be a person, which can be an individual, a corporation, or a trust. ...