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THE ADVOCATE V O L . 7 5 P A R T 2 M A R C H 2 0 1 7 211 QUESTIONS IF YES IF NO 43. Is the particular service a “consulting service”?48 Proceed to question #45 Proceed to question #44 44. Is the particular service a “professional service”?49 Proceed to question #48 Proceed to question #52 45. Is the particular service made to a non-resident and THE PARTICULAR SERVICE IS A Proceed to question #46 intended to assist the non-resident in taking up residence in Canada?50 TAXABLE SUPPLY THAT IS ZERORATED; THEREFORE GST APPLIES 46. Is the particular service made to a non-resident and TO THE PROVISION OF THE Proceed to question #47 intended to assist the non-resident recipient in establishing PARTICULAR SERVICE AT THE a business venture in Canada? RATE OF 0%51 47. Is the particular service an “advisory service”53 or a Proceed to question #48 Proceed to question #52 consulting service”?44 48. Is the particular service rendered to an individual in Proceed to question #49 Proceed to question #50 connection with criminal, civil or administrative litigation in Canada? 49. Is the particular service rendered after the GST APPLIES TO THE SUPPLY OF THE PARTICULAR SERVICE IS A commencement55 of such litigation? THE PARTICULAR SERVICE TAXABLE SUPPLY THAT IS ZERO- RATED; THEREFORE GST APPLIES Proceed to question #58 TO THE PROVISION OF THE PARTICULAR SERVICE AT THE RATE OF 0%56 50. Is the particular service in respect of real property situated Proceed to question #51 in Canada? 51. Is the particular service in respect of tangible personal THE PARTICULAR SERVICE IS A property that is situated in Canada at the time the service TAXABLE SUPPLY THAT IS ZERO- is performed? RATED; THEREFORE GST APPLIES TO THE PROVISION OF THE PARTICULAR SERVICE AT THE RATE OF 0%57 52. Is the particular service made to an individual who is in GST APPLIES TO THE SUPPLY OF Proceed to question #53 Canada at any time when the individual has contact with THE PARTICULAR SERVICE the supplier in relation to the supply? 53. Is the particular service rendered to an individual while the Proceed to question #58 Proceed to question #54 individual is in Canada? 54. Is the particular service in respect of real property situated Proceed to question #55 in Canada? 55. Is the particular service in respect of tangible personal Proceed to question #56 property situated in Canada at the time the service is performed? 56. Is the particular service a service of acting as an agent of Proceed to question #57 the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person? 57. Is the particular service a postal service, a transportation THE PARTICULAR SERVICE IS A service or a telecommunication service? TAXABLE SUPPLY THAT IS ZERO- RATED; THEREFORE GST APPLIES TO THE PROVISION OF THE PARTICULAR SERVICE AT THE RATE OF 0%58 58. Is the particular service performed wholly outside Canada? THE SUPPLY OF THE SERVICE IS THE SUPPLY OF THE SERVICE IS DEEMED TO BE MADE OUTSIDE DEEMED TO BE MADE IN


March Pages 2017
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