WebJun 1, 2007 · GST/HST Policy Statement P-125R. Date of issue: June 1, 2007 Legislative reference: Sections 169, 180, 212 and proposed section 178.8 of the Excise Tax Act (the Act); sections 4 and 32 and subsection 17(3) of the Customs Act National coding system file number(s): 11645-3, 11650-1 Effective date: January 1, 1991 for GST, and April 1, 1997 … WebJan 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.
3-1 Liability for Tax - Canada.ca
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 … WebJun 9, 1994 · Statement of Facts. Companies P, Q and R have formed a joint venture in which each company has a 33 1/3% interest. All three companies are registered for the GST/HST. Company P, the joint venture operator, sells all of the joint venture's production. For GST/HST purposes, each sale of joint venture production is a taxable supply. how to do pound sign
P-169R Meaning of "in Respect of Real Property Situated in …
WebJan 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-100R. DATE OF ISSUE. November 21, 1993 Revised August, 26, 1998. SUBJECT. Late filing of election for simplified accounting. … WebOct 13, 1998 · This policy statement provides criteria for determining whether a business is being carried on without a reasonable expectation of profit and therefore does not constitute a commercial activity. ... P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998) You can view this publication in: HTML p-176r-e.html. 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 … lea rocher smbc