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Administrative Policy summary
10 February 2017 GST/HST Ruling 162056 - Application of the GST/HST to an investment transaction -- summary under Subsection 169(1)
However, when Corporation 1 makes the subsequent Royalty Payments to Investor pursuant to the right that Investor has acquired, Investor is not considered to be making a taxable supply in exchange for those payments. ...
Administrative Policy summary
10 February 2017 GST/HST Ruling 162056 - Application of the GST/HST to an investment transaction -- summary under Commercial Activity
After ruling that the lump sums so paid are consideration for the taxable supply to Investor of intangible personal property (the right to the royalty payments), CRA went on to find that when Corporation 1 makes the subsequent Royalty Payments to Investor pursuant to the right that Investor has acquired, Investor is not considered to be making a taxable supply in exchange for those payments. ...
Other Admin Summary
22 July 2013 GST/HST Interpretation 145125 - Condominium units and the exclusions to the definition of residential complex -- summary under Residential Complex
" Respecting the application of the 90% Test, the correspondent's "suggested method, the number of supplies made by way of lease, licence or similar arrangement, appears to be equivalent to the "Invoice Method" in P-053, which is considered not to be an acceptable method. ...
Administrative Policy summary
10 February 2017 GST/HST Ruling 162056 - Application of the GST/HST to an investment transaction -- summary under Subsection 182(1)
However, when Corporation 1 makes the subsequent Royalty Payments to Investor pursuant to the right that Investor has acquired, Investor is not considered to be making a taxable supply in exchange for those payments. ...