Search - convention

Votre analyse est qu'il y a un transfert de possession d'un immeuble en vertu d'une convention prévoyant le transfert de la propriété du Centre, et que cette convention serait constituée de l'acte constitutif d'emphytéose consenti par la Commission scolaire à la Ville ainsi que du bail consenti par la Ville à la Commission scolaire. ... En conséquence, il n'y a pas de vente car il n'y pas de convention prévoyant le transfert de la propriété du Centre de formation. ...

Interpretation Requested You would like to know if the Company qualifies for a rebate under the new Foreign Convention and Tour Incentive Program (FCTIP) for the GST/HST paid on accommodation if the Company booked the accommodation, but non-resident clients put together their own package with services through the Parent Company. ... We have also enclosed a copy of GST/HST Notice 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the Implementation of the New Foreign Convention and Tour Incentive Program, for your information. ... Yours truly, Jacqueline Russell, CGA Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/10/19 — RITS 93132 — Foreign Convention and Tour Incentive Program ...

We understand that XXXXX is requesting clarification of a hotel's responsibilities with respect to the rebate for accommodation sold to a foreign tour operator under the new Foreign Convention and Tour Incentive Program (FCTIP). ... GST/HST Notice 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the Implementation of the New Foreign Convention and Tour Incentive Program, addresses several common questions with respect to this situation in section 10, Filing a rebate claim on behalf of a qualifying non-resident. ...

For your convenience, find enclosed a copy of GST/HST Guide, Information for the Travel and Convention Industry and GST/HST Memorandum 1.4, Goods and Services Tax Rulings. ...

The above position is confirmed in GST/HST guide RC4036, Information for the Travel and Convention Industry, under the title "Gratuities". ...

Randy Nanner requesting confirmation that repairs made to bring a cargo container into compliance with the requirements of the Safe Containers Convention Regulations SOR/82-1038, as amended, and the Dangerous Goods Shipping Regulations SOR/8l-951, as amended, (as applicable to containers), qualify as 'emergency repair services' for the purposes of new section 6.2 of Part V of Schedule VI of the Excise Tax Act (the Act). ...

However, as part of the new Foreign Convention and Tour Incentive Program (FCTIP), subsection 252.1(2) was amended to limit the rebate to situations where a non-resident is the recipient of a supply of an eligible tour package. ... More information on the meaning of "eligible tour package", "short-term accommodation" and "camping accommodation" can be found starting at Question 3.1 in GST/HST Notice 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the New Foreign Convention and Tour Incentive Program, a copy of which is enclosed. 2. ...

Information for the travel industry may be found in the guide RC4036, GST/HST Information for the Travel and Convention Industry. ...

We have enclosed for your further information, the guide GST/HST information for the Travel and Convention Industry which is also available on our website at http://www.ccra-adrc.gc.ca/E/pub/tg/rc4036eq/rc4036eq-01.html The foregoing comments represent our general views with respect to the subject matter of your written request. ...

See examples 1 to 3 in our GST/HST guide RC4036, GST/HST Information for the Travel and Convention Industry, copy enclosed. ...