Search - considered

Results 1181 - 1190 of 1563 for considered
GST/HST Interpretation

22 December 1998 GST/HST Interpretation HQR0000858 - "Administrative Services"

., appliances) must be more direct than indirect in order for the service and the property to be considered by the Department to be "in respect of" each other. ...
GST/HST Interpretation

27 October 2000 GST/HST Interpretation 31495 - PROPOSED LAW/REGULATION Section 5 of Schedule VII to the Excise Tax Act

Until such time as the legislation is passed, the tax on replacement property cannot be considered "paid in error" because the current wording of the legislation does not consider replacement property to be a non-taxable importation under section 5 of Schedule VII to the Act. ...
GST/HST Interpretation

13 December 2000 GST/HST Interpretation 31635 - ITC Eligibility of Costs Relating to Enhancing Shareholder Value

Under certain circumstances, for example, take-over bids, the fulfilling of obligations under corporate or securities law in producing and distributing circulars for shareholders, which may include legal and accounting fees (charged by outside experts), valuation reports, fairness opinions, printing costs and mailing costs, has been considered to have been incurred for the purpose of making supplies for consideration in the course of the corporation's endeavour for purposes of section 141.01. ...
GST/HST Interpretation

9 November 2000 GST/HST Interpretation 8436 - Lecithin Product

It is the CCRA's position that dietary supplements are not consumed to alleviate hunger as are foods traditionally considered basic groceries. ...
GST/HST Interpretation

27 October 2000 GST/HST Interpretation 8255/HQR0001861 - GST Application on Telecommunication Line Charges

Under subsection 136.4(2) of the ETA, the supply of granting access to a dedicated telecommunications line for transmitting telecommunications between two provinces is considered to be a separate supply of a service in each of those two provinces as well as in any other provinces between the two provinces. ...
GST/HST Interpretation

28 August 2000 GST/HST Interpretation 30915 - Group Relief Election Under Subsection 156(2) of the Excise Tax Act

The CCRA has considered its position with respect to this question and our conclusion follows. ...
GST/HST Interpretation

29 August 2000 GST/HST Interpretation 32290 - Input Tax Credit Claims on Insurance Settlement

Accordingly, in an insurance settlement, if the registrant contracts for the repair services with the repair company and is liable for the repair cost, the registrant is considered the recipient of the supply and is liable for the related GST. ...
GST/HST Interpretation

27 July 2000 GST/HST Interpretation 25170 - Application of the GST/HST to Marketing Services

., a programming service), is considered by the Canada Customs and Revenue Agency (CCRA) to be a supply of a service in respect of intangible personal property. ...
GST/HST Interpretation

28 July 2000 GST/HST Interpretation 31558 - GST Status of Services Provided to Non-residents

Once again, whether the relationship between the service and the property is sufficiently direct for the service to be considered to be in respect of the property, and therefore excluded from zero-rating, will depend on the particular circumstances of each case. ...
GST/HST Interpretation

31 July 2000 GST/HST Interpretation 32195 - GST/HST Information Concerning Compensation Payments

However, where as a result of a breach, modification or termination of an agreement for a 7% or 15% taxable supply, the recipient of the supply is required to pay or forfeit an amount to the registrant supplier, or reduce or extinguish a debt or other obligation of the supplier, the application of section 182 of the Excise Tax Act must be considered. ...

Pages