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. 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. 15.1 The Tr'xxxxx Hwëch'in shall, for the purposes of paragraph 149(1)(c) of the Income Tax Act (Canada) be deemed to be a public body performing a function of government in Canada for each taxation year of the Tr'xxxxx Hwëch'in where, at all times during the year:
15.1.1 all of its real property and all or substantially all of its tangible personal property was, or was situate on, Settlement Land;
15.1.2 it did not carry on any business other than a business carried on by it on Settlement Land, the primary purpose of which was to provide goods or services to Citizens or residents of Settlement Land; and
15.1.3 all or substantially all of its activities were devoted to the exercise of its powers of government authorized under this Agreement, Self- Government Legislation, its Final Agreement or Settlement Legislation, and for these purposes the taxation year of the Tr'xxxxx Hwëch'in shall be the calendar year or such other fiscal period as the Tr'xxxxx Hwëch'in may elect.
15.2 Nothing in this Agreement shall affect the taxation status of Settlement Corporations as provided for in Chapter 20 of the Final Agreement.
15.3 No tax shall be payable under the Income Tax Act (Canada) for a taxation year on the income, property or capital of a corporation, in this clause referred to as "the subsidiary", where, at all times during the year:
15.3.1 all the shares and capital of the subsidiary are owned by the Tr'xxxxx Hwëch'in or by another subsidiary that satisfies the 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 Tr'xxxxx Hwëch'in or to another subsidiary that satisfies the 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 tangible personal property of the subsidiary is, or 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 which was to provide goods or services to Citizens or residents of Settlement Land, provided that any revenue arising from the provision of goods or services to persons other than Citizens or residents of Settlement Land comprises only an incidental portion of the total revenue from the business; and
15.3.5 the subsidiary was not a Settlement Corporation established pursuant to Chapter 20 of the Final Agreement.
15.4 Where the Tr'xxxxx Hwëch'in is deemed ...
TAXATION STATUS. 15.1 The Little Salmon/Carmacks First Nation shall, for the purposes of paragraph 149(1)(c) of the Income Tax Act, 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 Little Salmon/Carmacks First Nation where, at all times during the year:
15.1.1 all of its real property and all or substantially all of its tangible personal property was situate on Settlement Land;
15.1.2 it did not carry on any business other than a business carried on by it on Settlement Land, the primary purpose of which was to provide goods or services to Citizens or residents of Settlement Land; and
15.1.3 all or substantially all of its activities were devoted to the exercise of its powers of government authorized under this Agreement, Self-Government Legislation, its Settlement Agreement or Settlement Legislation, and for these purposes the taxation year of the Little Salmon/Carmacks First Nation shall be the calendar year or such other fiscal period as the Little Salmon/Carmacks First Nation may elect.
15.2 Nothing in this Agreement shall affect the taxation status of Settlement Corporations as provided for in Chapter 20 of the Final Agreement.
15.3 No tax shall be payable under the Income Tax Act, S.C. 1970-71-72, c. 63 for a taxation year on the income, property or capital of a corporation, in this clause referred to as "the subsidiary", where, at all times during the year:
15.3.1 all the shares and capital of the subsidiary are owned by the Little Salmon/Carmacks First Nation or by another subsidiary that satisfies the 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 Little Salmon/Carmacks First Nation or to another subsidiary that satisfies the 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 tangible 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 which was to provide goods or services to Citizens or residents of Settlement Land, provided that any revenue arising from the provision of goods or services to persons other than Citizens or residents of Settlement Land comprises only an incidental portion of the total revenue from the business; and
15.3.5 the subsidiary was not a S...
TAXATION STATUS. Harmonized Sales Tax (HST)
a. HSSOntario 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 Board receives a CVAT rebate under the Comprehensive Integrated Tax Coordination Agreement.
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
