Search - considered

As set out in GST/HST policy statement P-169R (P-169R Meaning of "in respect of real property situated in Canada" and "in respect of tangible personal property that is situated in Canada at the time the service is performed", for purposes of Schedule VI, Part V, sections 7 and 23 to the Excise Tax Act), and GST/HST Memorandum Series, Section 4.5.3, Exports- Services and Intellectual Property, the CRA's position is that there must be more than a mere indirect or incidental connection between a service and the underlying tangible personal property before the supply of the service will be considered to be "in respect of" the property and consequently excluded from zero-rating. ...

The following are considered to be essential qualities of an agency relationship: 1. ...

The person is considered to have paid as recipient and collected as supplier tax calculated on the FMV of the complex at the later of the times set out in paragraph 191(3)(d). ...

In general, packing slips will not be considered invoices for GST/HST purposes. ...

However, as such an expense is not determinative of whether a reasonable expectation of profit existed with respect to the Land leases, it cannot be considered for that purpose. ...

These payments are considered to have been made in the public interest for the direct benefit of the City and its residents. ...

Notwithstanding that the exterior cladding and the applicable costs are discussed, there is no mention of a XXXXX year rent-free holiday in the letter- rather a proposal to adjust the ground rent (For purposes of this ruling this reference to "ground rent" is viewed as equivalent to Base Rent.) payment is considered. ...

When transactions of other residential complexes or units are considered for purposes of determining the FMV of the MURC, such residential complexes or units would need to be sufficiently comparable to the MURC. ...

There are certain requirements to be considered when cancelling your registration. ...

In respect of services, such as a camping program, this provision would only be considered in instances where a service is acquired by the charity for re-supply in the same form as it was acquired. ...