TAXATION STATUS. HARMONIZED SALES TAX (HST)
a. The Agency is responsible for complying with its obligations as a supplier under the federal Excise Tax Act to collect and remit HST in respect of any taxable supplies made by it.
TAXATION STATUS. Harmonized Sales Tax (HST) The LHIN receives a Comprehensive Value-Added Tax rebate under the Comprehensive Integrated Tax Coordination Agreement.
TAXATION STATUS. At all times that the Company has only one Member (who owns 100% of the limited liability company interests in the Company), it is the intention of the Member that the Company be disregarded for federal, state, local and foreign income tax purposes. Each Series shall be, to the extent permissible by applicable law, treated as a separate partnership for federal and applicable State tax purposes.
TAXATION STATUS. 15 .1 The Teslin Tlingit Council shall, f or t he purposes of paragraph 149 (1 )(c) of the Income Tax A ct , S.C.1970 -71 -72 , c. 63 be deemed to be a public body performing a function of government in Canada for each taxation year of the Teslin Tlingit Council w here, at all t xxxx before t he end of the year:
15 .1 .1 all of it s real propert y and all or substantially all of it s tangible personal property w as situate on Set t lement Land;
15 .1 .2 it did not carry on any business other t han a business carried on by it on Settlement Land, the primary purpose of w hich w as to provide goods or services to Cit izens or residents of Settlement Land; and
15 .1 .3 all or substantially all of it s activities w ere devoted to the exercise of it s pow ers of government authorized under t his A greement, Self-Government Legislation, it s Settlement A greement or Settlement Legislation, and for t hese purposes the taxation year of the Teslin Tlingit Council shall be the calendar year or such other f iscal period as the Teslin Tlingit Council may elect.
15 .2 Nothing in this A greement shall af fect the taxation status of Settlement Corporations as provided for in Chapter 20 of the Final A greement.
15 .3 No t ax shall be payable under t he Income Tax A ct , S.C. 1970 -7 1 -7 2 , c. 6 3 for a taxation year on the income, property or capital of a corporation, in this clause referred to as " the subsidiary" , w here, at all t xxxx before the end of the year:
15 .3 .1 all the shares and capital of the subsidiary are ow xxx by the Teslin Tlingit Council or by another subsidiary that satisfies t he requirements of 15 .3 .1 , 15 .3 .2 , 15.3.3, 15.3.4 and 15.3.5;
15 .3 .2 no part of the earnings of the subsidiary are available to any person other than the Teslin Tlingit Council or to another subsidiary that satisfies t he requirements of 15.3.1, 15.3.2, 15.3.3, 15.3.4 and 15.3.5;
15 .3 .3 all of the real property and all or substantially all of the t angible personal property of the subsidiary is situate on Settlement Land;
15 .3 .4 the subsidiary did not carry on any business other than a business carried on by it on Settlement Land, the primary purpose of w hich w as to provide goods or services to Cit izens or residents of Settlement Land, provided that any revenue arising f rom the provision of goods or services to persons other than Cit izens or residents of Set t lement Land comprises only an incidental portion of the t otal revenue f rom the business; and
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TAXATION STATUS. HARMONIZED SALES TAX (HST)
a. The Agency is responsible for complying with its obligations as a supplier under the federal Excise Tax Act to collect and remit HST in respect of any taxable supplies made by it.
b. The Agency is responsible for paying HST where applicable, in accordance with the
c. Under the Canada-Ontario Reciprocal Taxation Agreement, the Agency is entitled to claim HST government rebates in respect of any HST paid by the Agency to suppliers, subject to any restrictions specified by Finance Canada.
d. The Agency will not claim an HST government rebate in respect of tax for which it has claimed a refund, input tax credit or other rebate under the Excise Tax Act (Canada).
e. The Agency is responsible for providing the Ministry of Finance or the Canada Revenue Agency, upon request, with any information necessary to determine the amount of an HST government rebate.
TAXATION STATUS. Harmonized Sales Tax (HST)
a. With the harmonization of the Goods and Services Tax and the Provincial Sales Tax, the Board receives a CVAT rebate under the Comprehensive Integrated Tax Coordination Agreement.
b. The Board is responsible for paying HST where applicable, in accordance with the federal Excise Tax Act.
TAXATION STATUS. Harmonized Sales Tax (HST)
a. The provincial Commission is responsible for paying HST where applicable, in accordance with the federal Excise Tax Act. HST paid to suppliers is recovered through a centrally administered account maintained by the Office of the Provincial Controller Division.
TAXATION STATUS. HARMONIZED SALES TAX (HST)
a. The Commission is responsible for complying with its obligations as a supplier under the federal Excise Tax Act to collect and remit HST in respect of any taxable supplies made by it.
b. The Commission is responsible for paying HST where applicable, in accordance with the federal Excise Tax Act.
c. The Commission is listed on Schedule "A" of the Canada-Ontario Reciprocal Taxation Agreement. Under the Canada-Ontario Reciprocal Taxation Agreement, the Commission is entitled to claim HST government rebates in respect of any HST paid by the agency to suppliers, subject to any restrictions specified by Finance Canada.
d. The Commission will not claim an HST government rebate in respect of tax for which it has claimed a refund, input tax credit or other rebate under the Excise Tax Act (Canada).
e. The Commission is responsible for providing the Ministry or the Canada Revenue Agency, upon request, with any information necessary to determine the amount of an HST rebate.
TAXATION STATUS. Harmonized Sales Tax (HST)
a. The Agency is responsible for complying with its obligations as a supplier under the federal Payment/Recovery of HST:
b. The Agency is responsible for paying HST where applicable, in accordance with the Excise Tax Act (Canada).
c. Under the Canada-Ontario Reciprocal Taxation Agreement, the Agency is entitled to claim HST government rebates in respect of any HST paid by the Agency to suppliers, subject to any restrictions specified by Finance Canada.
d. The Agency will not claim an HST government rebate in respect of tax for which it has claimed a refund, input tax credit or other rebate under the Excise Tax Act (Canada).
e. The Agency is responsible for providing the Ministry of Finance or the Canada Revenue Agency, upon request, with any information necessary to determine the amount of an HST government rebate.