WebJan 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 … WebFeb 26, 2007 · GI-025 The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals. You can view this publication in: HTML gi-025-e.html. Last …
5 November 2012 GST/HST Interpretation 145581R - Importation …
WebSep 27, 2013 · The Canada Revenue Agency (CRA) states in GST/HST Policy Statement P-051R2, "Carrying on business in Canada" that " [t]he mere fact that a non-resident person undertakes an activity that falls... WebCanada for GST/HST purposes, refer to GST/HST Policy Statement P-051R2, Carrying on Business in Canada. Unless otherwise indicated, it is assumed that the non-residents … song christmas memories lyrics
P-182R Agency - Canada.ca
WebFeb 23, 2012 · The GST/HST treatment of deal-based vouchers depends on the terms of the particular agreements between the parties and whether the voucher is a coupon or a gift certificate. The CRA requirements with respect to gift certificates are set out in Policy Statement P-202 Gift Certificates. Based on the facts presented, the voucher is for a … WebNov 1, 2004 · In September 2004, CRA released draft GST/HST Policy Statement P-051R2, Carrying on Business in Canada. Its predecessor, issued March 8, 1999, was P-051R1 (the original policy statement was P-051, which was issued March 9, 1992). We have several questions related to the examples in the draft policy. The example … WebThe full list of factors can be found in GST/HST Policy Statement P-051R2, supra note 2. In the case of employees performing services in Canada, the CRA has a particularly low threshold for considering the nonresident to be carrying on business in Canada. In example 19 of that policy statement, the CRA considers a nonresident who sends ten ... song christ never changes