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GST/HST Ruling

6 December 2001 GST/HST Ruling 35825 - Services Provided by Condominium Corporation

Our understanding is that it is unlikely that such services would be insured services covered by the provincial health insurance plan, and that XXXXX would not be considered a "provider" for purposes of the provincial health insurance plan legislation. ...
GST/HST Ruling

4 June 2003 GST/HST Ruling 37913 - Liability to Collect Tax on Commercial Rent - Conversion of Commercial Property

Provided you were not using the Property primarily as your place of residence at the time of such a sale, the sale would be considered that of a residential complex and other real property that is not a residential complex (i.e. the rules in subsection 136(2), as discussed above, would apply). ...
GST/HST Ruling

16 April 2003 GST/HST Ruling 38852 - S Application of GST/HST to Medical Devices

Substantiation In many cases the descriptions in the manufacturer's or retailer's catalogue will be insufficient to demonstrate how an item meets the criteria for being considered "specially designed". ...
GST/HST Ruling

6 October 2023 GST/HST Ruling 203959 - and GST/HST INTERPRETATION - Application of GST/HST on funds received from crowdfunding

The place where the TPP is delivered or made available may be determined by reference to the place where the TPP is considered to have been delivered under the law of the sale of goods applicable in that case. ...
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. ...
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. ...

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