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GST/HST Ruling

23 November 2011 GST/HST Ruling 131828 - GST/HST RULING - Place of Supply of Intangible Personal Property

The Supplier's head office is in [...] [Participating Province X]. 4. ... The Membership Cards are plastic cards [...]. 7. Memberships acquired [...] can be purchased in [...] month, [...] month or [...] month increments, for$[...], $[...] or $[...] respectively. ... Each month, [...]. 10. [...] 11. When a Membership Card is sold [...] 12. ...
GST/HST Ruling

3 March 2009 GST/HST Ruling 111575 - [Application of the GST/HST on Prepackaged Snack Foods]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product ingredients are given for each item and are as follows: XXXXX XXXXX XXXXX XXXXX XXXXX 7. ...
GST/HST Interpretation

16 May 2002 GST/HST Interpretation 8301 - Application of GST/HST to Products

. •   The XXXXX Menu option is oriented toward clients who are looking for:-    a wide variety of foods provided for them-    the structure of a planned meal-    choosing the items they enjoy the most. •   The XXXXX Menu option is oriented toward clients who are looking for:-    quick, convenient and portable menus-    instant nutrition via the convenience of items such as drinks, snack bars and soups-    a dinner option of either company entrees or preparing their own food. ... You also submitted labels for each of these products and each label indicates the product is a nutritional supplement. •   XXXXX Chocolate Flavoured Drink Mix •   XXXXX Strawberry Flavoured Drink Mix •   XXXXX Wildberry Flavoured Drink Mix •   XXXXX Hot Chocolate Drink Mix •   XXXXX Smoothie •   XXXXX Smoothie •   XXXXX Cream of Chicken Soup Mix •   XXXXX Bar Chocolate Flavoured •   XXXXX Bar Chocolate Mocha Flavoured, and •   XXXXX Bar Honey Nougat. ... Products which qualify and are labelled as nutritional supplements pursuant to the Food & Drugs Act ("F&DA") and its Regulations are considered to be basic groceries pursuant to section 1 of Part III of Schedule VI to the ETA. ...
GST/HST Interpretation

7 February 2006 GST/HST Interpretation 59954 - AND APPLICATION RULING [Application of the GST/HST to the Supply of Various Camp Programs to Children and Youth]

XXXXX: •   XXXXX; •   XXXXX; •   XXXXX. 9. XXXXX. 10. The proposed fee for the XXXXX Camp is $XXXXX per participant. ... Daily activity choices within the camp program include: •   waterfront XXXXX •   adventure XXXXX •   sports XXXXX •   service XXXXX •   arts XXXXX •   science and technology XXXXX •   out-trips XXXXX. 12. ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit PSB & Governments Division Excise and GST/HST Rulings Directorate 2006/02/08 RITS 60810 [ITC for Tax on Imported Goods] ...
GST/HST Interpretation

12 September 2011 GST/HST Interpretation 127986 - GST/HST INTERPRETATION - Supply of online vouchers

(c) A photography service regularly priced at $[...] offered for the promotional price of $[...]. ... (d) $[...] worth of products at a retailer offered for the promotional price of $[...]. ... (e) [...] large pizzas and [...] drinks regularly priced at $[...] offered for the promotional price of $[...]. ...
GST/HST Ruling

22 July 2010 GST/HST Ruling 87064 - Credit card processing services

[The Service Provider] [...], [...] [FinanceCo], [...] (the Bank) and [...], entered into a [...] ... The following terms are defined in section [...] of the Agreement as follows: [...]. 5. ... Each service has a specific price identified. [...]. 13. [...] [comments about the Agreement] 14. ...
GST/HST Ruling

12 February 2019 GST/HST Ruling 172804 - Application of GST/HST to […][X Brand] Kombucha

. / 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 [Addressee] Case Number: 172804 Business Number: […] Dear[Client]: Subject: GST/HST RULING Application of GST/HST to […][X Brand] Kombucha Thank you for your fax of June 5, 2017, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to […][X Brand] Kombucha (the Product). ... The Product is being sold in […] ounce […] as well as in […] bottles in […] ounces. 7. […] the Company is planning on selling the Product in […] ounce size containers and in […]. ...
GST/HST Ruling

4 April 2011 GST/HST Ruling 129276 - Whether supply of energy included in rent is subject to recapture of input tax credits

A lease between [...] [Company A] and the Corporation for unit #[...] located at [...] ... A lease between [...] [Company C] and the Corporation for unit #[...] located at [...] ... A lease between [...] [Company D] and the Corporation for unit #[...] located at [...] ...
GST/HST Ruling

2 November 2004 GST/HST Ruling 49358 - Site lease

SLPs work in a variety of health and educational settings, such as: •   Hospitals, •   Public health units, •   Community health centres, •   Schools, •   Children's treatment centres, •   Community Care Access Centres, •   Private practice, •   Preschool settings and daycare centres, •   Resource centres, •   Facilities for developmentally or physically challenged individuals, and •   Nursing homes and long-term care facilities. You indicated that the duties of an SLP include the following: •   Administering tests and examinations and observing patients to diagnose and evaluate speech, voice resonance, language, cognitive linguistic and swallowing disorders. •   Planning and implementing remedial programs to correct speech, language and voice disorders. •   Establishing group and personalized care plans working as a member of an interdisciplinary team. •   Conducting research on speech and other communication disorders and on the development and design of diagnostic procedures and devices. •   Instructing students and other personnel. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division 2004/11/02 RITS 50061 Services Supplied by XXXXX [Instructors and Therapists] ...
GST/HST Ruling

16 January 2009 GST/HST Ruling 109571 - [Application of the GST/HST to the Supply of Basic Groceries]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The front of the package contains the following information: XXXXX XXXXX XXXXX The front of the box is XXXXX so that an actual XXXXX, with the XXXXX cover, can be seen. 5. ... The back panel also contained the following information about the Product: XXXXX XXXXX XXXXX 7. ...

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