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Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 181117 Business Number: […] [Addressee] Dear [Client]: Subject: GST/HST RULING Tax status of medical supplies Thank you for your letter of […], concerning the application of the goods and services tax (GST)/harmonized sales tax (HST) to the supplies of various medical devices made by […] ([…][ABC]). ... [ABC] primarily sells products in ostomy, urinary continence […][and related products]. 3. […]. 4. ... For example, one particular product is […][Product Y] […]. […][Description of Product Y] This product is also used for other purposes, such as […][other medical use]. 7. […] RULING REQUESTED You would like to know whether supplies of multi-purpose products [ABC] sell[s], […] […][Products X and Y],are zero-rated. ...

STATEMENT OF FACTS We understand that the following statement of facts applies to your situation. 1. […] (the Partnership) is a partnership that provides instruction to beginning and struggling readers […]. 2. ... Clients are located through […] and word of mouth. The Partnership rents office space where the services are provided. 5. ... The Program follows a direct instruction method; one-on-one individualized instruction is used […]. 10. ...

18 January 2024 GST/HST Ruling 245207- INTERPRETATION – [Requirement to file an information return for reporting institutions] Unedited CRA Tags ETA Part IX, 150(1), 273.2(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. ... RULING REQUESTED You would like to know whether […][X] (BN […]), would be a reporting institution under subsection 273.2(2) of the ETA and would be required to file Form GST111 for each fiscal year in which it is party to an election under section 150 of the ETA that is in effect. ... If you require greater certainty regarding whether certain amounts constitute income for income tax purposes, you may request a ruling from the Income Tax Rulings Directorate. […] We can also provide the following general information related to the application of the deeming provisions in subsection 150(1) of the ETA as a result of making the election under that provision. ...

19 July 2017 Excise Ruling 184178- – Flavourings in Canadian Whisky Unedited CRA Tags EA2001/Part 4- (59-158) 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 184178 [Addressee] Dear [Client]: Subject: EXCISE Ruling Flavourings in Canadian Whisky Thank you for your letter received at […] Tax Services Office on [mm/dd], 2017. ... RULING REQUESTED You requested a ruling on […] allowed for use as a flavouring in Canadian Whisky. ...

6 July 2012 GST/HST Ruling 142921- Section 150 election […] Unedited CRA Tags ETA 150, ETA 240(1) 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 142921 July 6, 2012 Dear [Client]: Subject: GST/HST RULING Section 150 election […] Thank you for your letter of May 15, 2012, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to an election under section 150 of the Excise Tax Act (ETA) and […] (the Taxpayer). ... Yours truly, Doris McMullan Insurance and ITC Allocations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate ...

8 January 2008 GST/HST Ruling 98477- – XXXXX 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th Floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 98477 January 8, 2008 Dear XXXXX: Subject: GST/HST RULING – XXXXX [frozen fruit] XXXXX Thank you for your request XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX [frozen fruit] XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/01/08 — RITS 98478 — XXXXX [Frozen] Fruit XXXXX ...

8 January 2008 GST/HST Ruling 98478- – XXXXX [frozen fruit] 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th Floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 98478 January 8, 2008 Dear XXXXX: Subject: GST/HST RULING – XXXXX [Frozen] Fruit XXXXX Thank you for your request XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX [Frozen] Fruit XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/31 — RITS 98510 — XXXXX Oil XXXXX in Liquid Form ...

12 January 1995 GST/HST Interpretation 11845- The Application of the Goods and Services Tax (GST) to: Mineral Oil (Feed-Grade, Agricultural Use) Linseed Oil (Feed-Grade, Agricultural Use) Mineral Oil (Food-Grade, Human Use) Medicinal Cod Liver Oil — U.S.P. ... It is the Department's position that mineral oil (food-grade, human use) and medicinal cod liver oil — U.S.P. ... Venne Director Tax Policy- Special Sectors GST Policy and Legislation c.c.: District I & S Manager  XXXXX P. ...

7 June 2005 GST/HST Interpretation 57924- Timing Issue- Interest & Penalties- Rebate Overpayments- Assessments against Suppliers Unedited CRA Tags ETA Sch V, Part VI, 10 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. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/15 — RITS 57994 — Tax Status of Canola, Flax, Pumpkin and Borage Oils ...

The participating [businesses] charge a $[…] refundable deposit to customers to encourage the return of the [cups] and lids. When a customer returns a [cup] and lid, the participating [businesses] refund the $[…] deposit. 4. ... In the context of the [reusable cup] program, when a customer elects to purchase a beverage at a participating [business] in a [cup] and simultaneously returns a used [cup], subsection 153(4) allows the participating [business] to deduct the value of the returned [cup] ($[…]) from the payment for the supply of the new [cup] ($[…]). ...