The compensation to the municipalities of Laval, Montreal and Quebec for the repeal of the amusement tax. These measures are: Zero-rating of tobacco. Zero-rating of books. Zero-rating of diapers for children and items used for bottle-feeding or breast-feeding. Zero-rating of admission to a non-foreign convention sold by the convention sponsor to a non-resident participant.
Zero-rating of passenger transportation services from Quebec to another province with transfer to another conveyance outside Canada. Zero-rating of inter-provincial services of ferrying by watercraft of motor vehicles and passengers between parts of a road or highway system separated by a stretch of water.
Zero-rating of inter-provincial air ambulance services. Transitional exemptions for the Mohawks of Kahnawake. Non-taxation of certain properties and services supplied by municipalities due to the fact that these inputs were not eligible for any rebate.
Rebate of the tax paid by certain international organizations. Rebate of the tax paid regarding automatic door openers for handicapped persons. Where the Minister of National Revenue consents, in accordance with subsection 17 of section E , that a method used by a financial institution for any of its fiscal years be altered or substituted with another method for the fiscal year, the Minister is deemed to consent to the alteration or substitution.
The authorization referred to in the first paragraph in respect of a fiscal year of the person ceases to have effect at the beginning of the fiscal year and is deemed never to have been granted for the purposes of this Title if, under subsection 23 of section E , the modified methods are not fair and reasonable for the purposes of that determination.
The consideration for a supply of property or a service includes 1 any duty, fee or tax imposed under an Act of Canada, other than tax imposed under Part IX of the Excise Tax Act R. E , that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the production, importation into Canada, consumption or use of the property or service;.
If, under Title I, a person is deemed to be the recipient of a supply in respect of which another person would, but for that deeming, be the recipient, a reference in this section to the recipient of the supply shall be read as a reference to that other person.
The consideration for each of the supplies and matters is deemed to be that part of the total of all amounts, each of which is consideration for one of those supplies or matters, that may reasonably be attributed to each of those supplies and matters. For the purposes of this formula, 1 A is the value of the consideration as otherwise determined; and. For the purposes of the formula in subparagraph b of subparagraph 2 of the second paragraph, 1 C is the amount in this section and section For the purposes of this formula, 1 A is the total number of payments that the lessee was obligated to make as consideration for the supplies of the property by way of lease under the particular agreement based on the terms of that agreement at the time it was entered into; and.
For the purposes of this formula, 1 A is the value of the consideration for the supply as otherwise determined; and. This section does not apply in respect of 1 a supply of property or a service made by a person where a an amount is deemed under section to be the total consideration for the supply, or.
This section does not apply in respect of 1 a supply of a road vehicle made following the exercise by the recipient of a right to acquire the vehicle, conferred on the recipient under an agreement in writing for the lease of the vehicle entered into by the recipient and the supplier;.
The person referred to in the first paragraph is 1 in the case of a supply under section This section does not apply in respect of a contribution, made as part of the fee or charge paid by the competitor in a competitive event for the right or privilege of participating in the event, that is not separately identified as a contribution to the prizes.
For the purposes of this formula, 1 A is the taxable percentage of the package at the time the supply is made; and. For the purposes of this formula, 1 A is the percentage that the consideration for the supply to the person of the taxable portion of the package is of the total consideration paid or payable by the person for the entire tour package; and. This section does not apply in respect of 1 a supply of an immovable by way of sale;. For the purposes of the first paragraph, a supply of a right to use the device is deemed to be a supply of a service rendered through the operation of the device.
For the purposes of the formula in subparagraph f of subparagraph 1 of the first paragraph, 1 A is the extent, expressed as a percentage of the total use of the property by the supplier, to which the supplier used the property in commercial activities of the supplier immediately before the particular time; and.
For the purposes of the formula, 1 A is the amount of tax paid, although no tax is payable because of section However, the Minister has until the day that is four years after the later of the following days to make an assessment or reassessment solely for the purpose of taking into account any tax, net tax or any other amount payable by the recipient or remittable by the supplier in respect of the supply of a property or service made under the agreement for the qualifying supply: 1 the day on which the election referred to in section The other individual is deemed to have acquired the property for use exclusively in commercial activities of the individual.
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