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Each extra person sharing a room will be charged an additional $XXXXX Canadian per night. •   The Hotel will identify attendees of the Convention and their guests by the group folio designation of XXXXX in the hotel folio. •   The attendees and their guests will pay for their own room, applicable taxes (including the GST) and incidentals incurred by them at the Hotel. •   Pursuant to the agreement, the reservations due date was XXXXX for guestroom accommodation. ... As indicated on the CRA's web site at http://www.cra-arc.gc.ca/tax/nonresidents/visitors/becoming-e.html, the following mandatory information must be clearly stated on your Power of Attorney: •   that you are a private company and are not affiliated with the Government of Canada or the CRA; •   complete upfront disclosure of your fee structure (i.e. the cost to the claimant for using your services); •   that it is for a refund of the GST; •   the client's first name and last name, address, telephone number, email address (if applicable) and signature; and •   the client service mailing address, telephone and fax numbers, and email address of your Company. ... Yours truly, Michèle Routhier Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/07/10 — RITS 84428 — Application of GST/HST to the Sale of Serviced Mortgages ...

15 December 2017 GST/HST Ruling 155280R2- – Services provided for children in care of province. ... Your client is registered for GST/HST purposes with account number […]. 3. ... Your client has provided us with a document titled […] dated [mm/dd/yyyy]. ...

October 24, 2011 Dear [Client]: Subject: GST/HST RULING [...] [Sale of] Gift Cards Thank you for your letter of August 31, 2011, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to [...] gift cards (the "gift cards"). ... (RetailerCo) is a retailer and is registered for GST/HST purposes with Business Number [...]. 2. ... A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...

14 September 2015 Excise Interpretation 168047- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...

17 September 2015 Excise Interpretation 168087- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 171472 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to […] Beverages Thank you for your fax of July 7, 2015, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to […] Beverages (the Product) manufactured by […] (the Company). ... The ingredients for the individual flavours are as follows: […] 5. Some sales of the Product are made in [Country X] and imported directly by the distributors. 6. […], the percentage of water content for the various flavours is as follows: […] Furthermore, based on the same breakdown, the percentage of natural fruit in each of the flavours ranges from 2% to 6%. 7. ... In your analysis, you state that the natural juice, […], and […] constitute well over 25% percent of the total ingredients, that when added to water, produce a beverage that would be zero-rated. ...

The term of the Lease Agreement is [...] years with provisions for annual renewals thereafter. ... Under the MOU, the renovations are expected to cost approximately $[...]. ... Section [...] of the Lease Agreement requires the Tenant to pay "rent", which is described in section [...] as [...]. ...

5 September 2014 Excise Interpretation 163982- – Threshed Tobacco Unedited CRA Tags EA 2001, 2 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. ... All legislative references contained in this letter are to the Excise Act, 2001 (Act) and the regulations therein, unless otherwise noted. […]. ... It includes packing, stemming, reconstituting, converting or packaging the raw leaf tobacco or tobacco product. * "raw leaf tobacco" means unmanufactured tobacco or the leaves and stems of the tobacco plant. * “manufactured tobacco” means every article, other than a cigar or packaged raw leaf tobacco, that is manufactured in whole or in part from raw leaf tobacco by any process. * "partially manufactured tobacco" means manufactured tobacco that is cut filler or cut rag or that is manufactured less fully than cut filler or cut rag. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 190468 [Addressee] Dear [Client]: Subject: EXCISE RULING Licence requirement – malt based alcohol beverage Thank you for your [mm/dd/yyyy] fax to our […] regional office that was forwarded to us for reply. STATEMENT OF FACTS Our understanding of the facts are as follows: 1. […]([…][XYZ]) proposes to develop a beverage […]: […][Production method] 2. ... Yours truly, Ellen Hall Senior Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate […] ...

12 August 2015 Excise Interpretation 168897- – Application of Excise Tax on Fuel Imported into Canada Unedited CRA Tags ETA 23; 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. ... Based on the information provided, we understand the following: • A U.S. resident corporation (US Co.) purchases bio-diesel in the U.S. • US Co. wants to begin selling the bio-diesel to a Canadian purchaser. • US Co. transfers title to a related Canadian corporation (Can Co.) immediately before the bio-diesel is exported from the U.S. • Can Co. acts as the importer of record in respect of the importation of the fuel into Canada. • Neither US Co. nor Can Co. is licensed as either a manufacturer or a wholesaler under the ETA. • The Canadian purchaser is an excise tax licensed manufacturer who will blend the bio-diesel with gasoline and the end product (i.e. diesel fuel) which will be subject to excise tax when sold to a purchaser. • Pursuant to the contract between US co., Can Co. and the Canadian purchaser, the terms of delivery are “delivered at terminal”. ... Since Can Co. would pay the tax on the bio-diesel at the time of importation, paragraph 23(7)(a) would not apply […] given that the tax would have previously been levied. ...