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210 V O L . 7 5 P A R T 2 M A R C H 2 0 1 7 THE ADVOCATE QUESTIONS IF YES IF NO 31. Is the band-empowered entity controlled by an Indian band THE RECIPIENT IS DISENTITLED Proceed to question #32 that has signed a final or self-government agreement with TO THE TAX EXEMPTION UNDER the federal government?39 SECTION 87 OF THE INDIAN ACT Proceed to question #39 32. Is the particular service acquired for “band management Proceed to question #34 Proceed to question #33 activities”?40 33. Is the particular service acquired in relation to real property Proceed to question #34 Proceed to question #39 or other property that is situated either on a reserve or on a settlement that is subject to a remission order? 34. Has the Indian band or band-empowered entity signed a THE PARTICULAR SERVICE IS Proceed to question #39 certificate in the form attached to this article as Appendix EXEMPT FROM GST B? 35. Is the recipient of the particular service a partnership, an Proceed to question #36 IDENTIFY THE NATURE OF THE unincorporated society, a club, an association or an RECIPIENT AND OBTAIN SPECIFIC organization, or a branch thereof? TAX ADVICE 36. Is the member, or a majority of the members, having THE RECIPIENT IS DEEMED41 TO THE RECIPIENT IS A NON- management and control of the partnership, BE A RESIDENT OF CANADA RESIDENT OF CANADA unincorporated society, club, association or organization, as the case may be,resident in Canada when the particular Proceed to question #39 Proceed to question #37 services are provided to it? 37. Does the non-resident recipient have a “permanent Proceed to question #38 Proceed to question #41 establishment”42 situated in Canada? 38. Is the particular service provided to the recipient in relation A NON-RESIDENT RECIPIENT IS Proceed to question #41 to the business activities, if any, carried on by the recipient DEEMED43 TO BE A RESIDENT OF through its permanent establishment in Canada? CANADA IN RESPECT OF, BUT ONLY IN RESPECT OF, ACTIVITIES OF THE RECIPIENT CARRIED ON THROUGH ITS PERMANENT ESTABLISHMENT SITUATED IN CANADA GST APPLIES TO THE SUPPLY OF THE PARTICULAR SERVICE Proceed to question #58 39. Does the recipient have a “permanent establishment”44 Proceed to question #40 GST APPLIES TO THE SUPPLY OF situated in a country other than Canada? THE PARTICULAR SERVICE Proceed to question #58 40. Is the particular service provided to the recipient in relation A RECIPIENT IS DEEMED45 TO BE GST APPLIES TO THE SUPPLY OF to its business, if any, or other activities carried on through A NON-RESIDENT OF CANADA IN THE PARTICULAR SERVICE its permanent establishment situated in a country other RESPECT OF, BUT ONLY IN than Canada? RESPECT OF, ACTIVITIES OF THE Proceed to question #58 THE RECIPIENT CARRIED ON THROUGH ITS PERMANENT ESTABLISHMENT SITUATED IN A COUNTRY OTHER THAN CANADA Proceed to question #41 41. Is the particular service a “research service”?46 Proceed to question #45 Proceed to question #42 42. Is the particular service an “advisory service”?47 Proceed to question #45 Proceed to question #43


March Pages 2017
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