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La TVH s'applique dans les provinces participantes aux taux suivants: 13 % en Ontario et 15 % au Nouveau-Brunswick, à Terre-Neuve-et-Labrador, en Nouvelle-Écosse et à l'Île-du-Prince-Édouard. ... Nous comprenons que les faits que vous nous avez donnés sont les suivants (Footnote 1) […]: 1. ... Il s’agit donc d’une entreprise puisqu’elle est assimilable aux termes « toute affaires quelconques » tel qu’indiqué dans la LTA. ...

When the purchase order for excavator #2 was drawn up, the cash price was shown as $[…] plus a registration fee of $[…] for a total of $[…]. ... An amount of $[…] was deducted as still owing to the Manufacturer, leaving a trade-in allowance of $[…]. The amount of $[…] was the total of two amounts- $[…] “plus PST & GST”. ...

STATEMENT OF FACTS We understand the following: 1. […] [The] ([…][merchant]) is operating […] in […][Canada]. 2. ... The relevant provisions of […][the Merchant Agreement] between [the] [merchant] and [the Platform] dated [mm/dd/yyyy] include: […]: […][The agreement is between the merchant and the Platform] […] […]: […][The merchant makes goods available on the Platform] […]: […][The Platform provides the merchant with access to delivery drivers and various services related to the merchant’s sale and delivery of goods. ... Finally, for use of its services, [the Platform] charges a service fee to the [merchant] […]. ...

8 June 1995 GST/HST Interpretation 11945-6- Demande de services d'aide juridique et frais de 20 $ Unedited CRA Tags LTA Ann. ... Ainsi, l'article 62 de la Loi sur l'aide juridique se lirait comme suit: "... cette personne est tenue d'acquitter, pour l'étude de sa demande, les frais au montant fixé par règlement.... ... D'Abramo             A. Belyea             D. Moore             Boa Tran ...

Notre réponse aux questions concernant " XXXXX " est annexée. ... La dernière exigence concernant la " durée de la première occupation " est énoncée au sous-alinéa 256.2(1)(a)iii) de la définition " habitation admissible ". ... Circonstances particulières: Le paragraphe 256.2(8) prescrit une alternative pour répondre aux exigences relatives à la " durée de la première occupation ". ...

March 21, 2011 Dear [Client]: Subject: GST/HST RULING Tax Status of [...] ... The Product is individually wrapped fruit bars packaged in a box of [...] totalling [...] grams, consisting of [...] different flavours: [...] 2. ... The ingredients for each flavour are: [...] 4. The label states: [...] 5. ...

The Product label states [...]. 4. The Product is sold in multiples of [...]. 5. ... The Product is available in [...] flavours; [...]. 7. The package of the Product is in English and French. 8. The Product's [...] ingredients are: [...]. 9. The Product's [...]. ...

1 May 1996 GST/HST Interpretation 11735-15- Subsection 167(1) & (1.1) Unedited CRA Tags ETA 167(1) XXXXX File #: 11735-15 XXXXX                 11783-2/167(1) & (1.1) XXXXX Subject: GST INTERPRETATION Ss. 167(1) & (1.1) ETA- Sale of a Business or Part of a Business Dear XXXXX We are writing in reply to your letter of April 19, 1996 wherein you request a GST interpretation concerning the application of subsections 167(1) and (1.1) of the Excise Tax Act (the "Act"). ... Sitka A/Director Financial Institutions and Corporate Reorganizations Division GST Rulings and Interpretations Ref. s. 121 & 191 Document #1400 ...

All [...] Plans are defined benefit pension plans. The [...] Plans are: [...] 2. ... All of the members of [...] [Plan Y] and [...] [Plan Z] are former employees of the [Employer] or of [...]. ... This letter addressed [...] [Employer] pension plans [...] and advised you that [...] as listed financial institutions [...]; and 5. ...

STATEMENT OF FACTS We understand the following: The Product is […] a [vegan] jerky. […] […][Information about the Product] […] […][Information about the Ingredients] A description of the Product provided on the website describes the texture of the Product as follows: […][chewy] The Product is available for individual purchase in a single serving, prepackaged re-sealable bag, with a total net weight of [#] grams. The Product is also sold via […], which is comprised of [#] individual bags of the Product being packaged in a large box (a case) and shipped to interested wholesalers. [...] Individual bags of the Product sell for $[...] each while a wholesale case of the Product sells for $[….]. ...