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THE ADVOCATE V O L . 7 5 P A R T 2 M A R C H 2 0 1 7 209 QUESTIONS IF YES IF NO 17. CONTINUED FROM PREVIOUS PAGE UNDER SECTION 87 OF THE INDIAN ACT GST APPLIES TO THE SUPPLY OF THE PARTICULAR SERVICE Proceed to question #39 18. Is the particular service provided to the recipient performed Proceed to question #20 Proceed to question #19 entirely on a “reserve”25? 19. Does the particular service provided to the recipient pertain Proceed to question #20 GST APPLIES TO THE SUPPLY to an interest in real property that is situated on a OF THE PARTICULAR SERVICE “reserve”? Proceed to question #39 20. Was the individual able to produce an original Certificate of THE PARTICULAR SERVICE IS GST APPLIES TO THE SUPPLY Indian Status card,27 or an original Temporary Confirmation EXEMPT FROM GST OF THE PARTICULAR SERVICE of Registration Document, issued by Aboriginal Affairs and Northern Development Canada? Proceed to question #39 21 Is the recipient a trust?29 Proceed to question #22 Proceed to question #24 22. Is the recipient a “bare trust”?30 THE BENEFICIARY OF THE BARE Proceed to question #23 TRUST IS THE ACTUAL RECIPIENT Proceed to question #1 23. Is the trust resident in Canada under general common law THE RECIPIENT IS A RESIDENT THE RECIPIENT IS A NON- principles?31 OF CANADA RESIDENT OF CANADA Proceed to question #39 Proceed to question #37 24. Is the recipient of the particular service a labour union? Proceed to question #25 Proceed to question #26 25. Is the labour union carrying on activities as such in Canada THE RECIPIENT IS DEEMED32 TO THE RECIPIENT IS A NON- and does it have a local union or branch in Canada at the BE A RESIDENT OF CANADA RESIDENT OF CANADA time when the particular services are provided to it? Proceed to question #39 Proceed to question #37 26. Is the recipient of the particular service an “Indian band”?33 Proceed to question #27 Proceed to question #29 27. Has the First Nation represented by the Indian band signed THE RECIPIENT IS DISENTITLED Proceed to question #32 a final or self-government agreement with the federal TO THE TAX EXEMPTION UNDER government?34 SECTION 87 OF THE INDIAN ACT GST APPLIES TO THE SUPPLY OF THE PARTICULAR SERVICE Proceed to question #58 28. Is the recipient of the particular service a corporation that Proceed to question #30 Proceed to question #39 is a “band-empowered entity”?35 29. Is the recipient of the particular service a “band- Proceed to question #30 Proceed to question #35 empowered entity”?36 30. Does the band-empowered entity maintain a presence on THE BAND-EMPOWERED ENTITY Proceed to question #39 a “reserve”?37 WILL BE CONSIDERED TO BE SITUATED ON A RESERVE38 Proceed to question #31


March Pages 2017
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