Gst/hst policy statement p-228
WebJan 1, 1991 · GST/HST Policy Statement P-228. Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect … WebJan 1, 1991 · This policy statement explains the meaning of "establishment", where an establishment supplying substantially all taxable foods or beverages is required to charge tax on all of its supplies of food and beverages. Pursuant to paragraph 1 (q) of Part III of Schedule VI to the Act, a supplier at an establishment is required to collect GST/HST on ...
Gst/hst policy statement p-228
Did you know?
WebThis guide contains instructions on help you complete Form GST190. It describes aforementioned different rebates available and their eligibility requirements. WebJan 1, 1991 · GST/HST policy statement P-112R. ... Legislative Reference(s) Sections 165, 221, 228, 296, 313, 315 and 318 of the Excise Tax Act. National Coding System File Number(s) 11620-6. Effective Date. January 1, 1991 for GST; April 1, 1997 for HST. Issue and Decision. This policy statement discusses whether the CCRA should assess the …
WebJan 1, 1991 · GST/HST Policy Statements P-128R2. Date of issue: January 5, 2006 Legislative references: Section 162 and subsections 221(2) and 228(4) of the Excise Tax Act (the Act) National coding system file number: 11667-0 Effective date: January 1, 1991 for GST and April 1, 1997 for HST Note: Please note that the following policy … WebJun 6, 2007 · This policy statement will discuss who is eligible to claim the input tax credit (ITC) for tax paid or payable at time of importation. ... P-125 Input Tax Credit Entitlement for Tax on Imported Goods. You can view this publication in: HTML p-125-e.html. Last update: 2007-06-06.
WebNov 8, 2000 · This policy clarifies the application of the GST/HST to payments made between parties within a medical practice organization with respect to the organization's operating expenses. ... P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization. You can view this publication in: … WebJan 1, 1991 · GST/HST policy statement P-218R. Revised: August 09, 2007. Legislative references: ... No GST/HST is deemed to have been paid under subsection 182(1) as a consequence of the payment made by Ico to Hco. One of the requirements for subsection 182(1) to apply is that the payment must be made to the person who was to be the …
WebJul 22, 2016 · GST/HST Policy Statement P-255. Legislative references: Subparagraph 156(4)(b)(ii) of the Excise Tax Act (the Act) National coding system file number: 11585-28 Effective date: January 1, 2015 Please note that the following policy statement, although correct at the time of issue, may not have been updated to reflect any subsequent …
WebMar 23, 2005 · This GST/HST Policy Statement is for individuals and businesses and explains the meaning of the term ''permanent establishment'' and the application of various provisions of the Excise Tax Act, depending on whether a person has a ''permanent establishment'' in Canada. ... P-208R Meaning of Permanent Establishment in … star trek discovery season 2 episodes wikiWebAug 9, 2007 · This policy statement explains the application of section 182 of the Excise Tax Act (the Act) in the context of damage payments. ... P-218 Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act. You can view this publication in: HTML p-218-e.html. Last update: 2007-08-09. star trek discovery season 3 episode 3WebJan 1, 1991 · GST/HST Policy Statement P-209R. Date of issue: July 7, 2004 This policy statement replaces P-209, dated October 7, 1998. Legislative reference: Definition of “consideration” in subsection 123(1) and subsection 153(1) of the Excise Tax Act National coding system file number(s): 11725-8 Effective date: January 1, 1991 for GST and April … star trek discovery seasonWebJan 1, 1991 · For additional information, reference should be made to GST/HST Policy Statement P-051R2, Carrying on Business in Canada. Decision. Whether a particular person has a permanent establishment in a particular situation is a question of fact that may be determined by applying the principles set out in this policy to the facts of each case. star trek discovery season 4 ebayWebJan 1, 1991 · Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes. GST/HST policy statement P-111R. Date of Issue. May 25, 1993. Revised February 1995. Subject. The meaning of sale with respect to real property. Legislative Reference(s) star trek discovery season 2 watch onlineWebSep 27, 2013 · The Basics. The goods and services tax (GST) is a value-added tax charged on most supplies made in Canada of goods, services, real property, and intangible property. The GST is charged at a rate of 5% on the value of the consideration for a taxable supply. The harmonized sales tax (HST) is basically the GST charged at a higher rate. star trek discovery season 3 shipsWebGST/HST memorandum 19.1 October 1997. Notice for modification: January 16, 2002. Overview. To section examines terms and concepts that are basic in understanding the process of the Goods and Services Tax (GST) in it applies to real property. Unless else noted, these footing both concepts apply equally to the application of that Harmonized … star trek discovery season 4 borg