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GST/HST Interpretation

2 June 2006 GST/HST Interpretation 59999 - Application of the Excise Tax Act (the "ETA") to the XXXXX

We understand that: •   XXXXX is resident in Canada and is registered for GST/HST purposes XXXXX. •   XXXXX. •   Canadian customers can order goods, which will be delivered to the address of their choice. XXXXX. •   XXXXX. •   XXXXX. •   After delivery of the goods to the destination, XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/06/09 RITS 61357 Paying or Crediting an Amount on Account of the Short-term Accommodation Rebate ...
GST/HST Ruling

6 September 2011 GST/HST Ruling 77006 - GST/HST RULING - Application of GST/HST to services performed related to credit card accounts

(FinanceCo), and [...] (Service Provider), [...] have entered into a [...] ... The first group of services are the [...] [A] Services (section [...] of the Agreement). ... A few examples of such services are provided below: [...]: on-line application entry and processing of applications based on FinanceCo's selected criteria. [...]: post cardholder financial adjustments such as balance and cash and finance charges. [...]: creating cardholder file with account information such as account balance and posting all pending authorizations to cardholder accounts through on-line enquiry. [...]: processing and rendering of billing statements. [...]: embossing, issuing, reissuing and replacing cards. [...]: on-line statements, account cycle and miscellaneous history. 7. ...
GST/HST Interpretation

16 October 2003 GST/HST Interpretation 37663 - Application of the GST/HST to Chelation Therapy

Based on the information you provided, we understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, that is used for various purposes as well as to address a variety of symptoms, such as: •   A preventative measure to avoid coronary artery surgery; •   A preventative measure to avoid amputation in cases of leg ulceration and gangrene; •   Hardened or blocked arteries; •   Angina pain; •   Leg cramp pain; •   Elevated blood pressure; •   Elevated blood cholesterol; •   Diabetes; and •   Macular degeneration of the eye. ...
GST/HST Interpretation

16 October 2003 GST/HST Interpretation 38100 - Application of the GST/HST to Chelation Therapy

We understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, that medical practitioners may use to for a variety of purposes and to address a variety of symptoms, such as: •   A preventative measure to avoid coronary artery surgery; •   A preventative measure to avoid amputation in cases of leg ulceration and gangrene; •   Hardened or blocked arteries; •   Angina pain; •   Leg cramp pain; •   Elevated blood pressure; •   Elevated blood cholesterol; •   Diabetes; and •   Macular degeneration of the eye. ...
GST/HST Interpretation

16 October 2003 GST/HST Interpretation 38461 - Application of the GST/HST to Chelation Therapy

We understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, to address a variety of symptoms, such as: •   A preventative measure to avoid coronary artery surgery; •   A preventative measure to avoid amputation in cases of leg ulceration and gangrene; •   Hardened or blocked arteries; •   Angina pain; •   Leg cramp pain; •   Elevated blood pressure; •   Elevated blood cholesterol; •   Diabetes; and •   Macular degeneration of the eye. ...
GST/HST Interpretation

22 March 1996 GST/HST Interpretation 11650-1[3] - Real Property

22 March 1996 GST/HST Interpretation 11650-1[3]- Real Property Unedited CRA Tags ETA 165; ETA 169; ETA 171; ETA 221; ETA 228; ETA 232; ETA 268                                                                         File #: 11650-1(glr)                                                                         s. 165, 169, 171, 221, 228, 232, 268 OFFICER: Garry L. Ryhorchuk Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233 XXXXX March 22, 1996 I refer to Ms. ... Ryhorchuk GAD #: 1271(REG) Imposition Team ...
GST/HST Interpretation

29 March 2001 GST/HST Interpretation 8385/HQR0001991 - Application of the GST/HST to the Supply of Juice Beverage Concentrates

. •   The product is a concentrated XXXXX juice. •   The product comes in XXXXX ml bottles (XXXXX oz.) •   The product contains citric acid, sodium benzoate and potassium sorbate. •   The recommended use of the product is to take XXXXX in XXXXX of purified water or juice daily, or drink pure. •   The product is best taken on an empty stomach. •   The bulletin states; "Most people drink XXXXX either undiluted or mixed with a fruit juice. ... " •   The bulletin lists the benefits of the products as follows: •   Regenerates cells •   XXXXX •   Maintains and moisturizes skin •   Penetrates to the dermis. •   Anti-inflammatory, antiviral, antibacterial, antifungal. •   Good for the digestive tract. ...
GST/HST Ruling

20 April 2021 GST/HST Ruling 197397 - AND INTERPRETATION - GST/HST on supplies related to a game

The Corporation is planning a marketing project where it would give away [#] […][prizes] […]. ... The winner has the option of choosing […][the prize] or a cash payment [the cash]. […] […][The cash] option is expected to be about $[…]. ... Yours truly, Desneiges Arbour Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate         ...
GST/HST Ruling

19 April 2011 GST/HST Ruling 127035 - Eligibility for a Point-of-Sale (POS) Rebate - Books

[The Franchisor] developed and is the owner [...] of [...]. 3. [The Franchisor] is the Franchisor of [...]. 4. Article [...] of the Franchise Agreement (the Agreement) states that [...]. 5. Article [...] of the Agreement states that [...]. 6. Article [...] of the Agreement outlines the obligations of the Franchisor [...]. 7. ...
GST/HST Ruling

26 July 2013 GST/HST Ruling 96569 - GST/HST Treatment of the sale of condominiums for subsequent use in a rental pool arrangement

The Development is situated in [...] [Location A], [...]. 2. The Development is being constructed [...] and, when completed, will include [...] ... The key provisions of the Agreement are as follows: [...]- Each owner of a Unit in the rental pool is entitled to share in [...] ... [documents about the overall financial performance of the rental pool and details about the individual owner's final share] [...]- The Manager collects GST/HST and other taxes from guests on behalf of the owners. [...]- The Manager is entitled to a [...] management fee equal to [...]. ...

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