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The Product is currently sold [...] in [#] flavours: [...]. 5. The Product is packaged loosely in a [...] gram bag [...]. 6. The representative has provided sample bags of the [...] flavour ([...] grams) and the [...] flavour ([...] grams) for our review. 7. ... The [...] flavour of the Product has the following ingredients: [...]. 11. [...]. 12. [...]. 13. [...]. 14. ...

Le [Programme # 2] est offert en classe ou en ligne au coût de […] $. ... [L’organisation] ne délivre pas d’attestation de réussite du [Programme # 2] […]. 51. […]. ... Le [Programme #3] est offert en classe ou en ligne au coût de […] $ […]. ...

([Act A]) of [...] [Province X], and [...] (the Agreement) between [...] ... If the transaction is subject to [...] [GST/HST], then such [GST/HST] shall be in addition to and not included in the purchase price. c) The purpose and intent of the Agreement, as outlined in Article [...], is [...]. d) Article [...] provides that [...]. In Section [...] of Article [...], "Term" means [...]. e) Article [...] provides that [...] f) Article [...] states that [...] ...

18 April 2011 GST/HST Ruling 133041- Temporary Importation- Racing [...] ... The [...] [(Company)] is a non-resident located in [...] [Country X] and runs [...]. [...] 2. The [...] will each be holding [...] events in [...] [Province X] [...] 3. [...] the [Company] intends to temporarily import: [...] 4. ...

16 March 2016 GST/HST Ruling 158766- – Place of supply of […][Service X] Unedited CRA Tags ETA 136.1(2), ETA 144.1, ETA section 3 of Part IX of Schedule IX, ETA Schedule IX — Supply in — Province (Part I-Part IX): Part V, SOR/2010-117 New Harmonized Value-added Tax System Regulations 15 and 16 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. ... STATEMENT OF FACTS Based on the information provided, which included a sample […]([…][Agreement]) between [ACo] and [the Recipient] […], and invoices to […]([…][the Recipient]) […], we understand the following: * [ACo] is a Canadian company that is registered for GST/HST purposes. [ACo] operates in […] locations across Canada, […]. * […] * […], [ACo] provides [Service X] both on-site and off-site […]. * […][information about [ACo] operations] RULING REQUESTED You would like to confirm that [ACo]’s […][on-site and off-site supplies of Service X] are supplies of services in relation to tangible personal property (TPP) and that [ACo] should be collecting GST/HST based on the province where the TPP is situated at the time the services are performed. ...

(" [...] [Organization A]"). We understand that [...]. In [...] ... A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [Finance Co]") agrees with [...] ... Except as otherwise provided in Schedules [...] and [...], payment of [...]. 9. ...

A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [FinanceCo") agrees with [...] ... On [mm/dd/yyyy], [the Company] and [...], namely [...], [Organization A], [...] ... Under Appendix [...], [the Company] may [...] 25. While the purpose of the [...] 26. ...

[The Company] provides [ABC] services for the purpose of […]. [The Company] is registered for GST/HST purposes. 2. […] 3. […] 4. The […] [ABC service] […] is performed at [the Company’s] […] in [City 1, Province X]. 5. Once the [ABC service] is completed, [the Company] sends a report […] 6. […]. […] [the Company] may charge and receive payment for the [ABC] services from […] [the individual] or […]. ...

[ACo] provides a [...] hockey camp which it markets as [...] (Package 1) and which takes place [...] ... Package 1 includes [...] short-term accommodation in Canada at [...] in [...] ... Package 2 includes [...] short-term accommodation in Canada at [...] in [...] ...

Product A is sold in a [...]. 7. The contents of Product A are [...], with [...] flavour packaged loosely [...]. 8. ... Product B is sold in a [...]. 12. The contents of Product B are [...], with [...] flavour packaged loosely [...]. 13. ... The contents of Product C are [...], with [...] flavour packaged loosely [...]. 18. ...