WebApr 14, 2004 · Overview. This memorandum explains what place of supply means and provides detailed information on place of supply for purposes of the Goods and Services Tax /the Harmonized Sales Tax (GST/HST) provisions of the Excise Tax Act.The place of supply rules contained in this memorandum apply for purposes of determining if a … WebGST/HST Memoranda Series Memorandum 19.5 Chapter 19, Special Sectors: Real Property (October 2001) page 3 ME – 19-05-0001-E Further information on personal trusts will be provided in GST/HST Memorandum 3.1.3, Trustees and Receivers. Supply of capital real property held for use primarily in a business with a reasonable expectation of profit
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WebFor more information, see GST/HST Memorandum 17-6, Definition of “Listed Financial Institution” and GST/HST Memorandum 17.7, De Minimis Financial Institutions. Fiscal year means the tax year of the person, or where a person has elected to change their fiscal year, the period that the person elected to be their fiscal year. WebFor information on the conditions under which a GST/HST new housing rebate may be claimed, refer to the following memoranda: s 254. GST/HST Memorandum 19.3.1, Rebate for Builder-Built Unit (Land Purchased) s 254.1. GST/HST Memorandum 19.3.2, Rebate for Builder-Built Unit (Land Leased) s 255. GST/HST Memorandum 19.3.3, Rebate for Co … night law schools in virginia
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WebLa version française de la présente publication est intitulée Livraisons directes. GST/HST Memoranda Series 3.3.1 June 2008 Drop Shipments Note: This memorandum replaces the version dated February 2001. This memorandum explains the “drop-shipment” rules under the Excise Tax Act governing transactions involving the transfer of goods by a … WebGST/HST Memorandum 3.1, “Liability for Tax” (August 1999) Policy Tabs. Summaries. Summaries. Summary Under. Tax Topics - Excise Tax Act - Section 133. s. 133 subjects advance payments to tax. 49. Agreement as supply (s 133)—...The entering into of any agreement to supply any property or any service is deemed to be a supply of the... WebTraductions en contexte de "présentés dans le mémorandum" en français-anglais avec Reverso Context : Les directives relatives à la présentation d'une demande de décision anticipée et les renseignements exigés sont présentés dans le Mémorandum D11-11-3. night law school programs