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GST/HST Interpretation
23 December 1996 GST/HST Interpretation 11895-5[2] - Information with Respect to Sections 21 and 22 of Part VI of Schedule V to the Excise Tax Act
Furthermore, the removal of sewage from septic tanks for property owners by septic tank truck operators is not considered to be a service of operating a sewerage system; therefore, section 22 does not apply. ...
GST/HST Interpretation
23 December 1996 GST/HST Interpretation 11895-5[3] - Information with Respect to Sections 21 and 22 of Part VI of Schedule V to the ETA
Furthermore, the removal of sewage from septic tanks for property owners by septic tank truck operators is not considered to be a service of operating a sewerage system; therefore, section 22 does not apply. ...
GST/HST Interpretation
28 April 1995 GST/HST Interpretation 11870-5[3] - Section 13 of Part I of Schedule V
Although the Department views a single detached residential home registered on a strata lot plan to be a "residential condominium unit", for purposes of the GST new housing rebate under section 256 of the Act, such a unit shall still be considered, on an administrative basis, to be a single unit residential complex until legislative change to that section is forthcoming. ...
GST/HST Interpretation
24 May 1996 GST/HST Interpretation 11870-5[6] - Health Care Services
However, if such referral services are made by one medical practitioner to another medical practitioner they would be considered consultative in nature and exempt pursuant to section 5 of Part II of Schedule V to the ETA. ...
GST/HST Interpretation
29 January 1996 GST/HST Interpretation 11870-4-2[3] - GST to Supplies Made in Connection With the Finishing of Houses
Whether it is possible for the Program to be considered the builder of a residential complex or to receive a rebate that were previously assigned to an insolvent builder would depend on the circumstances of each case. ...
GST/HST Interpretation
8 September 1994 GST/HST Interpretation 11870-4-2[8] - The Ability of Individuals Who Make Application for the Goods and Services Tax (GST) New Housing Rebate Under Section 256 of the Excise Tax Act (the "Act") to Claim Additional Amounts on Expenses Incurred After the Date of Filing the Rebate
General Comments Based on the forgoing, the Act does not provide specific guidelines on submitting additional amounts to be considered for the GST new housing rebate or cancelling rebate applications filed. ...
GST/HST Interpretation
3 January 1996 GST/HST Interpretation 11725-8[2] - Agency Relationship
Paragraph 4 of page 5 of the draft response to XXXXX notes that coroner services are generally taxable supplies as they are not considered exempt health care services under Part II of Schedule V to the Act. ...
GST/HST Interpretation
2 May 1996 GST/HST Interpretation 11860-2[7] - Recent Proposed Amendments to the ETA
Where a consumer pays or is liable to pay for the supply of the eyewear, the supply will be considered to be zero-rated. ...
GST/HST Interpretation
2 May 1996 GST/HST Interpretation 11860-2[8] - Changes in the Goods and Services Tax (GST) as it Relates to the Supply of Prescription Eyewear
Where a consumer pays or is liable to pay for the supply of the eyewear, the supply will be considered to be zero-rated. ...
GST/HST Interpretation
7 May 1996 GST/HST Interpretation 11860-2[9] - Purchase of Prescription Eyewear for Status Indians
Where a consumer pays or is liable to pay for the supply of the eyewear, the supply will be considered to be zero-rated. ...