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GST/HST Ruling
17 July 2024 GST/HST Ruling 207052 - AND GST/HST INTERPRETATION - Services provided through […][the Platform]
If a driver’s combined total annual revenue from taxable supplies of the taxi business and delivery services exceeds $30,000 (for example, $20,000 for commercial ride-sharing services and $15,000 for delivery services), they will not be considered a small supplier. ...
GST/HST Ruling
3 July 2024 GST/HST Ruling 242566r - GST/HST on fees or charges for capital costs
If the sufficient uncommitted reserve sewage capacity is dependent upon the construction of new or expanded treatment facilities, the uncommitted reserve sewage capacity will be considered available once Environmental Assessment Act approval has been given, and the Council of the Municipality has passed a resolution approving a specific budget item that dedicates capital for the completion of the treatment facilities such that the treatment facilities are completed prior to the issuance of an occupancy permit for the approved expansion of [building 1]. 17. ...
Underused Housing Tax (HST) Interpretation
4 June 2024 Underused Housing Tax (HST) Interpretation 246071 - Definition of “excluded owner”
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. ...
Underused Housing Tax (HST) Ruling
4 June 2024 Underused Housing Tax (HST) Ruling 246047 - AND UHT INTERPRETATION GST/HST - 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. ...
GST/HST Ruling
3 July 2012 GST/HST Ruling 109082 - Eligibility to claim the 83% Public Service Body Rebate as a facility operator
A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ...