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19 August 2011 GST/HST Ruling 137315- Application of GST/HST to [...] ... The Product is [...] [Fruit] juice. 2. The Product is sold in 500 ml [...] bottles and is non-carbonated. 3. ... The label states [...]. 5. On the website[...] it is stated that: a) [...] ...

[Y] is not a public institution and meets the definition of charity found in subsection 123(1) of the Excise Tax Act. 10. […][Program A] is offered [by X] at [the Venue] an average of […] times per year […], each with a duration of […] days. 11. ... The invoices [issued by Y to X] provide the following breakdown per element: Single room occupancy (# of rooms x # of nights x rate) Double room occupancy (# of rooms x # of nights x rate) Breakfast (catered) (# of participants x rate x number of days) Lunch (catered) (# of participants x rate x number of days) Dinner (catered) (# of participants x rate x number of days) Catered boxed lunch (for off-site excursions) (# of participants x rate) […][Transportation] […] (charged by the hour) […][Activity A] (reserved afternoon seating @ $[…] per person) 16. […] was used for transporting participants to off-site locations […]. 17. ... Both time slots offer […][the same beverage, snack and entertainment]. […] [Time slot 2] also includes a copy of a book […]. 18. ...

(the "Corporation") is a company located in [...] [Participating Province X] [...] that is supplying [the Products]. 2. ... [The Products] are [...] made from [...] [describes product design characteristics and function] 4. ... [types] of [the Product]: [...] 7. [The Product] [types] contain [...] ...

The Facility has [#] surgeons and […]. 6. The Corporation offers access to a wide range of day care surgeries at the Facility. […] 7. The Corporation describes on its Website […] 8. On its Web site, […] 9. Breast surgery performed by physicians at the Facility includes breast augmentation, reduction and reconstruction procedures. […] 10. […] 11. […] 12. […] 13. ...

29 March 2017 GST/HST Ruling 183173- – GST/HST status of […] water concentrate Unedited CRA Tags ETA SchVI — (Part I-Part X); Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... The Product comes in a […][size] bottle which, according to the label, makes […] [amount by volume] of […] water when mixed. The Nutrition Facts Table is based on a serving size of […]. 11. The Product is available in […] flavours […]. 12. ...

You wrote in response to an interpretation issued to your firm by the […] Region of the Canada Revenue Agency (CRA) on [mm/dd/yyyy], case number […]. ... Section […] of the agreement provides that A Co will carry out Services and Harvesting Activities to achieve the results specified in the Forestry Documents. […]. ... Paragraph […] of the agreement and paragraph […] to the agreement provide that B Co will pay for harvested timber that is accepted by B Co. ...

TO [Addressee] FROM Philippe Nault Director, Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch SUBJECT: GST/HST Interpretation – […] [Municipal PSB Rebate claims] This is further to the submission dated [mm/dd/yyyy], made to the Canada Revenue Agency (“CRA”) by […] ([…] [ACo]) on behalf of the […] ([…] [Municipality]). ... The [Municipality] is a registrant with a […] reporting period. Therefore its claim period is each […] reporting period. ... All references are to the ETA unless otherwise noted. 2. […]. ...

Notons que la définition d' " immeuble " comprend également les droits y afférents. Par conséquent, lorsqu'une personne détient un droit consenti sur un immeuble par bail, l' " immeuble " comprendra une partie ou la totalité de la construction louée située dans les limites d'une désignation cadastrale. ... XXXXX Codage national- I-11950-5; 11875-1 2001/06/28 — RITS 25769 — Web Site Design and Maintenance Services ...

According to […], “[the Corporation] is the independent, non-profit organization that […]. [The Corporation] is independent from both the government and […].” 4. ... Schedule 1 to Program #2 Master Agreement indicates that the Charity is to deliver a […] service […] on behalf of the Corporation. ...

16 August 2022 GST/HST Ruling 225972- & INTERPRETATION – […][Whether the Product is a zero-rated Basic Grocery item] Unedited CRA Tags ETA Sch VI, Part III Sec. 1(m) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... STATEMENT OF FACTS We understand the following: 1. […] (the Company) is a GST/HST registrant holding Business Number [...]. 2. ... Each individual […][item] weighs [#] grams. 4. The Product is sold and shipped to […][vendors] in cases of [#] […][items]. […], the Product is sold to consumers on an individual basis. 5. […], it is our understanding that the […][Product is] not individually packaged. […][The Product is shipped] in a frozen state […] thawed by the store [and kept refrigerated] for resale to customers. […]. ...