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GST/HST Ruling
1 August 2023 GST/HST Ruling 243558r - Assignment of an interest in a residential condominium unit
Where it is established that an individual is selling an interest in a new residential complex in the course of an ACNOT, the individual is considered to have entered into the purchase and sale agreement for the primary purpose of selling the residential complex or an interest therein. ...
GST/HST Interpretation
26 January 2024 GST/HST Interpretation 244682 - Sale of goods imported by customer
The place where the goods are delivered or made available may be determined by reference to the place where the goods are considered to have been delivered under the law of the sale of goods applicable in that case. ...
GST/HST Ruling
3 November 2023 GST/HST Ruling 245549 - and GST/HST INTERPRETATION - Print-on-Demand Sales
As specified in clause [#] of Agreement [A] and equivalent clause [#] of Agreement [B], you are responsible for any taxes due and payable resulting from the royalties you receive; and any taxes due to you is considered to be included in the royalty payments. ...
GST/HST Interpretation
10 May 2024 GST/HST Interpretation 242290 - Application of GST/HST on funds raised through crowdfunding
A number of factors are considered in that determination such as the nature of the agreement between the supplier and the customer, and whether the agreement is in substance for work (or work and materials), or for property (including a right or interest of any kind). ...
GST/HST Ruling
12 June 2024 GST/HST Ruling 247128 - Emission Allowance
Under subsection 6(1) of the LCFA, a person is considered to market fuel in British Columbia in a compliance period if (a) the fuel is reportably supplied in the period, and (b) the person is responsible for the fuel at the end of the compliance date for the period. 5. ...
Underused Housing Tax (HST) Ruling
4 June 2024 Underused Housing Tax (HST) Ruling 246059 - AND UHT INTERPRETATION - Obligation to file UHT returns
Definition of “owner” The term “owner” is defined in section 2 as follows: owner of a residential property means a person that is identified as an owner in respect of the residential property under the land registration system or other similar system applicable where the residential property is located, or that could reasonably be considered to be an owner in respect of the residential property based on such a system, and includes a person that (a) is a life tenant under a life estate in respect of the residential property, (b) is a life lease holder in respect of the residential property, (c) has, under a long-term lease, continuous possession of the land on which the residential property is situated, or (d) is a prescribed person, but does not include (e) a person that gives continuous possession of all the land on which the residential property is situated to persons referred to in paragraph (b) or (c), or (f) a prescribed person. ...
Excise Interpretation
13 February 2025 Excise Interpretation 9000277 - FUEL CHARGE INTERPRETATION; Non-Registered Road Carriers
iv) Does the Minister have a policy on which methodologies would be considered a reasonable estimate of volume within a supply tank where a non-registered road carrier has not taken efforts to measure these volumes in earlier periods? ...
GST/HST Ruling
2 May 2019 GST/HST Ruling 150998 - Fees charged in relation to project loans
In determining if a service is included in this paragraph, all of the facts surrounding the transaction must be considered, including the activities performed by the person, as well as the context and purpose of paragraph (l). ...
GST/HST Interpretation
1 December 2015 GST/HST Interpretation 152141 - Application of GST/HST to occupational therapy services
Where the health care service and the report or certificate constitute multiple supplies the purpose of each supply would be considered separately when determining if either of the supplies is a qualifying health care supply. ...
GST/HST Interpretation
27 May 2016 GST/HST Interpretation 130865 - Permit Fees and Municipal Development Charges
., the Building Code) are appropriately considered during the approval of land development applications. ...