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It also provides the following description: [...] • [...] [Product 3] This Product is available in three forms; 1. [...] ... This product is [...] wrapped in plastic and is labelled as [...]. 3. [...] This Product is [...] wrapped in plastic and is labelled as follows; [...]. • [...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You intend to temporarily import the following amusement rides to be used at the XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Legislation Branch 2004/07/08 — RITS 38618 — [Application of GST to Transactions Related to Payments to Developers] ...

The [Charity]’s home office is located in […][City 1, Participating Province X]. 5. […] [Locations of the Charity’s activities]: * […] * […] * […][Participating Province X] * […][Participating Province Z] […] 6. […] 7. ... First Nations, various provincial Ministries); * infrastructure funding was secured; * signage and gates were erected; * the property was insured; * taxes were paid; * feasibility studies were documented and presented to regional officials; * a […] year lease was drafted; and * […] 11. […] 12. ... The [Charity] has held annual […] fundraisers in [Participating Province Y] for the past [#] years. 14. […] 15. […] 16. […][Restrictions of the Charity] 17. […] 18. ...

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX XXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Interpretations Requested 1. ... The XXXXX would appear to address two separate supplies: •   Supply by XXXXX, consideration for which is based on XXXXX total, and •   Supply of research services supplied by the Institutions. ... The determination of the value of the consideration in Canadian currency is made on: •   the day that GST/HST is payable; or •   such other day as is acceptable to the Minister. ...

5 December 1995 GST/HST Interpretation 11645-6[3]- Customs Bonded Warehouse Program- Duty Deferral Initiative Unedited CRA Tags ETA 212                                                                         DOCKET: 22404 (GEN) NAME: XXXXX OFFICER: Garry L. ... Warren's memorandum it is stated that "the complete deferral of the payment of customs duties, excise duties & taxes, countervailing, anti-dumping and the GST, up to the point the goods are entered for Canadian domestic consumption will be maintained". ... The complete list of activities that are available includes: •   basic storage (increased to four years): •   export of domestic and imported goods; •   displaying; •   inspecting; •   marking, labelling, tagging, ticketing; •   packing, unpacking, packaging, repackaging; •   sampling; •   testing; •   cleaning; •   complying with any law of Canada or a province; •   normal maintenance and servicing; •   preserving; •   separating defective goods from prime quality goods; •   sorting, grading; •   diluting; •   trimming, filing, slitting, cutting; and •   disassembling or reassembling goods which have been assembled for packing, handling or transportation. ...

. / 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. ... Yours truly, Janet Pelletier Janet Pelletier, CPA, CGA Rulings Officer, Fuel Charge Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate             ...

. / 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. ... Yours truly, Melanie Pearce Senior Rulings Officer, Fuel Charge Unit Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate             ...

Nous comprenons que: * […] (le « preneur ») a conclu une entente pour louer l’aéronef suivant de […] (le « bailleur »), un non-résident avec qui le preneur n’a aucun lien de dépendance. Type d’aéronef Numéro du modèle Numéro de série Immatriculation […] […] […] […] * Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. * L’aéronef sera importé à […] le [jj/mm/aaaa] et sera exporté le [jj/mm/aaaa]. * Au terme d’un bail conclu avec le bailleur, le preneur ne doit pas détenir l’aéronef au Canada pendant plus de 24 mois. ... Veuillez agréer, […], l’expression de mes sentiments distingués. Carolle Mercier Unité des questions frontalières / Border Issues Unit Division des opérations générales et des questions frontalières / General Operations & Border Issues Division Direction de l'accise et des décisions de la TPS/TVH / Excise and GST/HST Rulings Directorate ...

(the "Company") is [...]. 2. [...]. 3. The Company has its principal place of business in [...] ... The Company currently sells books [...] in electronic format ("electronic books") to consumers throughout North America [...] via the [...] internet [...]. 6. [...] ... No physical form of any electronic book is sold to customers, such as a CD, flash drive, or paper copy, by the [...] the Company. 14. [...]. 15. [...]. 16. [...]. 17. [...]. 18. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The XXXXX Packs include the following: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   While quantities last / Available for XXXXX online purchase only. ** XXXXX You have indicated further that each XXXXX Coupon can be exchanged at any XXXXX box office for a ticket to your choice of a movie. ... Yours truly, Bao Tran Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 61582 — ITC Eligibility for GST/HST Payable ...