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Situations may arise where the agent does not disclose that it is acting as agent at all. In other words, an agency relationship may be created where one person explicitly consents to having another act on its behalf or behaves in such a way that consent is implied. The authority granted by the principal may be express or implied. Consequently, the principal acquires the rights, and is subject to, the obligations that may arise as a result of actions taken by the agent in the course of agency.Īgency exists where one person (the principal) authorizes another person (the agent) to represent it and take certain actions on its behalf. In a sense, an agent is an extension of a principal, so the actions of the agent are those of the principal. Where a person is acting as agent in making a supply on behalf of a supplier, the possible application of these rules should be considered. Section 177 of the Act provides special rules that apply in certain cases where a person acts as an agent in making a supply on behalf of a principal. The Act uses the words “agent” and “agency” in a number of provisions that typically deal with a person making a supply as agent on behalf of a supplier or receiving a supply as agent on behalf of a recipient.
AGENT AND PRINCIPAL DEFINITION CODE
In Quebec, section 2130 of the Civil Code defines the mandate (which corresponds to agency) as “a contract by which a person, the mandator, empowers another person, the mandatary, to represent him in the performance of a juridical act with a third person, and the mandatary, by his acceptance, binds himself to exercise the power”.
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In general terms, “agency” is a type of relationship where one person (the principal) uses another person (the agent) to perform certain tasks on its behalf. Lastly, we have provided four examples that illustrate the process of determining whether a person is an agent for a particular transaction. In particular, we will discuss the subject under the following headings: deeming provisions, essential qualities of agency and indicators, fiduciary nature and indicators of agency relationship and questions designed to help determine if the essential qualities of agency exist in a transaction. The following explains our understanding of the application of law (common law and civil law) that would apply in determining whether an agency exists.
AGENT AND PRINCIPAL DEFINITION VERIFICATION
These assertions would remain subject to verification under audit. This acceptance should not be construed as agreement by the CCRA with these assertions. In addition, the CCRA will, for the purpose of providing the ruling or interpretation, accept assertions made by the client as to the nature of the relationship. Upon request and where all parties consent, the CCRA will give its views as to whether an agency relationship exists when all relevant documentation is provided in support of the request as set out in Section 1.4, Goods and Services Tax Rulings of Chapter 1 of the GST/HST Memoranda Series. As a result, the application of the GST/HST to a particular transaction may vary depending on whether a person is acting as an agent in respect of that transaction. It is the Canada Customs and Revenue Agency's (CCRA’s) position that, for GST/HST purposes, a person is an agent with respect to a particular transaction if that person is an agent based on a determination of fact and an application of principles of law, certain of which are described below. Application of the Essential Qualities of Agency to the Acquisition of the Permit.Application of the Essential Qualities of Agency to the Acquisition of Accommodation and Meals.Application of the Essential Qualities of Agency to the Acquisitions of Ms.Application of the Essential Qualities of Agency and Additional Indicators of these Qualities to the Transactions of PMC.Additional Indicators of the Essential Qualities.The Other Party’s Control of the Person's Actions Authority of the Person to Affect the Other Party’s Legal Position Questions Designed to Help Determine if the Essential Qualities of Agency Exist in a Transaction.
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