See Also
Camp Kahquah Corp. v. The Queen, docket 96-2348-GST-G
The appellant, a registered charity, operated a summer lakeside camp which provided camp experiences for younger and older children, as well as...
Words and Phrases
purposeAdministrative Policy
17 November 2016 Ruling 152989r
A charitable organization hosts a tournament and supplies a right to participate therein for a registration fee. After noting that this supply was...
11 March 2016 Excise and GST/HST News - No. 98
Regardless of the usual purpose of a place or its day-to-day use, a place may, under the first category of the definition, become a place of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 8 | distinction between on-line supply of “service of instructing” v. supply of “intangible personal property.” | 261 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | online provision of instruction v. IPP | 168 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 - Paragraph 1(e) | “place of amusement” may be determined on an event by event basis | 154 |
6 December 2006 Headquarters Letter 82659
As the purpose of admissions to swimming pools or ice arenas of a City was to provide recreation, each of these recreational facilities was a...
22 March 1999 Headquarters Letter HQR0001233
In dealing with a question as to whether seminars put on by religious institutions would be considered to be provided at a "place of amusement",...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - 3 | 71 |