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GST/HST Interpretation
28 October 1998 GST/HST Interpretation HQR0001314 - Tax Status of Observer Services Supplied by Public Sector Companies to Resident and Non-resident Fishers
For purposes of these acts, it is clear that fishing, or services related to fishing, are not considered to be "offshore activities". ...
GST/HST Interpretation
8 October 1998 GST/HST Interpretation HQR0000994 - Reimbursed Amounts & Termination Penalty Fees
The penalty fees are outlined in the agreement and are considered necessary to cover the company's administrative costs. ...
GST/HST Ruling
7 August 1998 GST/HST Ruling HQR0001080 - Application of the GST/HST to Supplies of Literature Made by a Registered Charity
. • The National and each of the Branches is a separately registered charity and each is considered a separate "person" for GST purposes. • The National's responsibilities include acting as the sole distributor of all the XXXXX national programs, products, services and activities to the Branches. • Revenue is generated through the sale of awards, literature, equipment and merchandise, grants, and donations and miscellaneous fund raising. • XXXXX of the National's revenues are derived from the sale of awards and literature to the Branches. • Currently the sale of literature by the Society is treated as the sale of new goods so that the GST is charged. ...
GST/HST Interpretation
1 April 1998 GST/HST Interpretation 1998-04-01 - Claiming ITCs on Reimbursed Amounts and the Factor Method
With this in mind, the following interpretation is requested: 1) Whether, for purposes of determining XXXXX ITC entitlement, the 6/106 factor method of calculating the deemed tax paid on employee reimbursements allows XXXXX to include in the calculation expenses for which no tax was charged to the employee; and, 2) Whether, for purposes of claiming the credit under this method, XXXXX "miscellaneous" expense column is considered a single "category of expense", or rather several categories of expenses (thereby requiring that each category of expense under that column satisfy the "all or substantially" test). ...
GST/HST Ruling
12 March 1999 GST/HST Ruling HQR0001289 - Application of the GST/HST to Membership Fees
Streamlined method In order to streamline the operation of the tax for sponsors of taxable conventions, 4 per cent of the 7 per cent tax normally applicable to an admission to a taxable convention will be considered to be "reasonably attributable" to the provision of the convention facility or related convention supplies. ...
GST/HST Interpretation
17 November 2000 GST/HST Interpretation 25599 - Royalty Payments, Purchase of Landfill Site
Further to this, we have considered each Vendor as a separate person for GST purposes. ...
GST/HST Interpretation
24 March 2000 GST/HST Interpretation 8354/HQR0001960 - Professional Services Provided by Medical Practitioners
However, because there are specific exempting provisions in the ETA for health care services, those services for which these exemptions apply would be considered to be separate supplies and retain their exempt status. ...
GST/HST Ruling
26 February 2001 GST/HST Ruling 31464 - Entitlement by to Claim Input Tax Credits
Subsection 141.01(1.2) provides that if a registrant receives an amount that is not consideration for a supply from a government and that assistance can reasonably be considered to be provided for the purpose of funding an activity that involves the making of taxable supplies for no consideration, then the amount is deemed to be consideration for those taxable supplies. ...
GST/HST Interpretation
22 March 2002 GST/HST Interpretation 35196 - Treatment of Indian Purchases for GST Purposes
A person acting in the capacity of a "band official" in the delivery of band management activities is considered to be acting on behalf of an Indian band or band-empowered entity. ...
Excise Interpretation
3 February 2003 Excise Interpretation 42806 - Implementation of the Excise Act, 2001 ("new Act")
To be considered, the quantities and circumstances will need to be verified by the excise duty regional manager for the area. ...