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You have requested a ruling regarding the tax status of two products: [...] ... The Products A and B are [...] bars, sold at the retail level in a square cardboard box package containing six individually packaged [...] with weights of [...]g each. 4. ... Ingredients of Product A are: [...]. 6. Ingredients of Product B are: [...]. ...

7 December 1998 GST/HST Interpretation HQR0001417- Meal Vouchers & Input Tax Credits Unedited CRA Tags ETA 236(1); ITA 67.1(1); ITA 67.1(2); ITA 67.1(4) TO: XXXXX XXXXX XXXXX FROM: Douglas Wood A/Rulings Officer General Operations Unit GST/HST Rulings and Interpretations Subject: XXXXX Meal Vouchers & Input Tax Credits Thank you for your memorandum of October 29, 1998, with respect to XXXXX and their request for a ruling regarding their entitlement to input tax credits and meal vouchers issued to their passengers. Background Based upon the information provided in your memorandum, it is our understanding that: •   In the event of a flight delay (or for V.I.P. passengers), XXXXX issues meal vouchers to its passengers which are redeemable at food concession stands in Canadian airports. The meal vouchers are for a fixed dollar amount. •   At the end of the month, an invoice is sent by the private corporation at the airport, understood to XXXXX together with the meal vouchers and purchase receipts to XXXXX[.] •   The amount invoiced to XXXXX is equal to the actual amount of the purchase by the passenger where the amount of the food or beverages is less than the face value on the voucher. •   The amount invoiced to XXXXX is equal to the dollar value of the voucher where the passenger's purchase equalled the value of the voucher, or was only slightly more than the value of the voucher. •   In the latter event, unless the difference was significant, it is understood that neither the passenger, nor XXXXX would be charged more than the voucher value. •   XXXXX has been claiming input tax credits equal to XXXXX of the tax paid on the value of the consideration for the meal vouchers. ...

25 May 2023 GST/HST Ruling 245674- Temporary importation of […] equipment for racing events 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. ... RULING REQUESTED You would like to know whether the temporary importation of […] equipment [X], as well as […] equipment [Y], are non-taxable importations for GST/HST purposes. RULING GIVEN Based on the facts set out above, we rule that the temporary importation of […] equipment [X], as well as the temporary importation of […] equipment [Y], are non-taxable importations for GST/HST purposes. ...

Paragraph […] of the Purchase Agreement stated that each of [the Retailer] and [the Corporation] had the right at any time on at least [#] days’ written notice to the other party to terminate the Purchase Agreement. In accordance with section […], the Purchase Agreement would enure to the benefit of and be binding upon the parties and their respective successors and assigns. 5. ... Specifically, section […] of the Purchase Agreement included the following provisions: […] 8. ...

Included with the fax was […][the] Material Safety Data Sheet (MSDS) for […][Product X] – Ethanol that […][the Company] wants to import into Canada. ... [The Company] wants to import [Product X] from […][Country A] in five litre plastic containers to clean and/or disinfect […]. 4. ... Yours truly, Tim Krawchuk Manager, Excise Duty Operations – Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate ...

[The Association] makes supplies of services exclusively to […], an entity that is on the list of [Province X] entities entitled to full relief from GST/HST. ... The telephone number to reach a client services representative at the Charities Directorate is 1-800-267-2384. […]. ... Therefore a copy of this correspondence has been sent to […], Department of Finance Canada, for his consideration. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 137871 August 31, 2012 Dear [Client]: Subject: GST/HST RULING Tax status of feed and food mineral oil and medicinal cod liver oil – revocation of ruling This is to inform you that we are revoking the ruling issued to you dated [mm/dd/yyyy] […] as it pertains to the supply of certain grades of mineral oil and of food-grade medicinal cod liver oil […]. ... Therefore, the supply of the human use, food-grade mineral oil is zero-rated when supplied as an ingredient for food for human consumption.   ... Its supply is thus not zero-rated as a basic grocery and is taxable. […] These rulings are subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. ...

16 September 2004 GST/HST Interpretation 51121- Bad debts, Accounts Receivable, and Labour & Material Payment Bonds Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... Should you have any questions, or require further clarification, please do not hesitate to contact me at (613) 952-9585. c.c.: Donna Harding Legislative References: NCS Subject Code(s): 11850-1 2004/09/28 — RITS 51177 — Tax Status of Amount Identified as Commission on Subcontractor's Settlement Statement ...

11 May 2020 GST/HST Interpretation 187824r- – Public Service Bodies’ Rebate Unedited CRA Tags ETA Part IX, 174, 175, 259 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 schedule contains the following information: […] 5. You have explained the Band’s entitlement to the public service bodies’ rebate in the following manner: “Calculation of claimable Public Service Bodies Rebate as Municipality per Guideline on P-097R2, Expense Allowances of Elected Municipal Officers and School Board Members and RC4034, GST/HST Public Service Bodies Rebate. […]” […] 6. ... RULING REQUESTED You would like us to confirm the Band is entitled to claim a public service bodies’ rebate in respect of salary and honoraria paid to the chief and councillors of the Band in a manner consistent with the calculation you have provided in Fact # 5. ...