Search - convention

Selon les renseignements fournis, cette commission est versée selon la "convention de financement au point de vente — concessionnaire automobile" conclue entre le concessionnaire d'automobiles et XXXXX XXXXX. L'objet de cette convention est comme suit: "Établir les modalités d'application d'une entente permettant XXXXX, d'escompter du concessionnaire automobile, les contrat de vente à tempérament qu'il consent à ses clients." Il est à noter que la définition de "contrat de vente à tempérament" trouvée dans cette convention inclut "autre contrat de financement", y compris les contrats de location. ...

Nous avons également analysé la convention type soumise par XXXXX, laquelle est similaire à celle qu'utilise XXXXX[.] On peut donc également conclure à la lecture de cette convention que cette société de compensation «prend les mesures en vue d'effectuer (123(1)l) le transfert de propriété d'un effet financier (123(1)d).» ... Il appert clairement à la lecture des conventions types de XXXXX. et de XXXXX qu'il y a fourniture de services relatifs à la compensation et au règlement d'effets financiers. ...

Par la présente, la partie [«]Interprétation Rendue[»] de notre lettre du 9 juin, 1998 est annulée et remplacée par la suivante: [«]INTERPRÉTATION RENDUE Selon les renseignements fournis, notre interprétation est comme suit: Le transfert de la possession du XXXXX XXXXX n'est pas considéré comme un transfert de possession du XXXXX en vertu d'une convention prévoyant le transfert de la propriété du XXXXX car l'acte constitutif d'emphytéose consenti par la XXXXX et le bail consenti par la XXXXX sont considérés comme des conventions séparées, même quand ils sont signés le même jour. ...

[Whether room upgrades form part of a tour package] This is [...] concerning whether a charge in respect of a room upgrade is eligible for the tour package rebate available under the Foreign Convention and Tour Incentive Program in circumstances where the room upgrade is identified separately on the invoice for a supply of a tour package as a separate charge. ... Subsection 252.1(1) indicates that "tour package" has the meaning assigned by subsection 163(3), but does not include a tour package that includes a convention facility or related convention supplies. ... As stated in GST/HST Memorandum 27.3, Foreign Convention and Tour Incentive Program- Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages, in the tourism industry, prices for certain items are sometimes listed separately on the invoice for information purposes. ...

" CONVENTIONS Sales Missions: 13. XXXXX employs a sales staff that is responsible for making direct contact with businesses (i.e. "clients") that represent convention prospects for XXXXX members involved in this trade (e.g. hoteliers, convention facilities). ... XXXXX undertakes other activities in order to promote the convention business, such as XXXXX. ...

Conventions Sales Missions: 13. XXXXX employs a sales staff that is responsible for making direct contact with businesses (i.e. "clients") that represent convention prospects for XXXXX members involved in this trade (e.g. hoteliers, convention facilities). ... XXXXX undertakes other activities in order to promote the convention business, such as XXXXX. ...

The Company understands that these clients are eligible for the GST/HST rebate under the new Foreign Convention and Tour Incentive Program (FCTIP). ... For the purposes of the rebate, an eligible tour package includes either short-term and/or camping accommodation in Canada and at least one service, and it must be sold for an all-inclusive price, but does not include a tour package that includes a convention facility or related convention supplies. ...

Registration and Input Tax Credits A political party that is a single person may register for the GST if it conducts its activities on a regular and continuous basis and if it makes taxable supplies in the course of these activities such as admissions to conventions and fund-raising events and supplies of non-exempt memberships. National associations, local constituency associations and other divisions of federal political parties that are separate persons under the GST must review their activities separately to determine if they are engaged in regular and continuous activities, and if they make taxable supplies in the course of these activities such as admissions to conventions, fund-raising events and supplies of non-exempt memberships. ... A political party that is a single person, or a national association that is a separate person, and any branch or division of the party that constitutes a person in its own right, may claim input tax credits in respect of purchases acquired for the purpose of making taxable admissions to fund-raising events or to conventions. ...

For purposes of the Rebate, a tour package does not include a package that includes a convention facility or related convention supplies. A convention facility is real property acquired by way of lease, license or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site of the convention. Related convention supplies are certain property or services acquired, imported or brought into a participating province exclusively for consumption, use or supply in connection with a convention. ...

However, based on the information provided, it appears that the Party is engaged in regular and continuous activities which include making supplies of admissions to conventions and fund-raising events, both to its members and to the media, supplies of printing services, and supplies of memberships for which an election has been made under section 17 of Part VI of Schedule V to the ETA to be treated as non-exempt. ... The Party will be entitled to claim input tax credits in respect of purchases acquired for the purpose of making taxable admissions to fund-raising events and conventions, for printing services and for admissions or other rights sold to the media in the course of an XXXXX[.] ...