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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 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 Ruling

4 May 2021 GST/HST Ruling 200417 - Advertising and marketing services

Based on the facts provided the supplies made by the Client to [NonResACo], as described above, are considered to be supplies of advertising services for GST/HST purposes. ...
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 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 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. ...
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 Ruling

16 August 2016 GST/HST Ruling 144811 - – 83% Public Service Bodies’ rebate applicability

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. ...
GST/HST Ruling

6 March 2014 GST/HST Ruling 142807 - [Application of the goods and services tax/harmonized sales tax (GST/HST) to the] […] Congress

Will the Congress be considered a “foreign convention” with respect to the application of the […][GST/HST]? ...
GST/HST Ruling

14 July 2009 GST/HST Ruling 101532 - Cost Sharing Agreement

In this case, each would be considered to have paid GST/HST on their respective portion of the purchase, notwithstanding that one party makes the actual payment. ...

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