Ottawa Real Estate & Appraisal Service. We are certified, licensed, proffesional, experienced, skilled appraisers. Home, houses, real estate appraisable improvement projects where quality professional asap appraisal, appraisers, appraising help is available. Ottawa Real Estate & Appraisal Service, house
Home Feedback
About Us Residential Appraisals Commercial Appraisals Useful Contact

Page 5

This report is concerned primarily with traditional services activities, i.e. activities involving the performance of functions at a particular location by physical persons, including the operation of equipment by physical persons.

However, technological advances have led to an enormous increase in activities where functions performed by physical persons at a particular location are of less importance. These activities may include, for instance, automated functions performed through computers or other equipment, or online services provided via the internet. An example of such activities might be where a non-resident SP enterprise supplies online gambling services to residents of a jurisdiction through a website on a server located in that jurisdiction or in another jurisdiction.

Although the term “services” may cover a wide range of activities, in the interests of focusing on the most common issues relating to enterprise services it has been necessary to limit the range of potential services covered by this report. Accordingly, activities that do not principally consist of the active performance of functions by the enterprise are generally outside the scope of this topic. For example, where the benefit provided by an enterprise to its client consists primarily of the transfer of property or capital, or the granting of a right to use property or capital, such activities are generally not covered. Nor are activities that provide for the transfer of ownership of real (immovable) property or tangible or intangible property covered. Similarly, issues relating to leasing or the provision of a licence for the right to use real (immovable) property or other tangible or intangible property are generally not addressed.

Furthermore, activities relating to the provision of capital or financial support, such as lending arrangements or other activities giving rise to interest income, or other financial arrangements or the provision of guarantees, are excluded, as are insurance activities.

The focus of the topic is on services provided by enterprises. An SP enterprise may be carried on by a company, a partnership, an individual or any other tax entity. Covered services are those provided by the service enterprise to third parties. The topic does not cover services provided to an employer by individuals in their capacity as employees, except in respect of the narrow issues outlined in sections 1.2.3 and 2.3.4. Moreover, issues relating to difficulties that may occur in some circumstances in determining the border between a contract of employment and a contract for the provision of services are not covered by this topic.

< Previous Next >
Our offices

605 Industrial Ave
Ottawa, ON  K1G 0Z1
Canada

Phone: (613) 831‑2552
Fax: (613) 831‑1565

 
Copyright © 2004-2016 Tiffany Appraisal Services. All Rights reserved.