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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product label states: • XXXXX. • XXXXX. • XXXXX. • XXXXX. 11. The XXXXX Website states: • XXXXX. • XXXXX • XXXXX. ... Consequently, supplies of the Product are taxable at 5% GST, or 12 %, 13% or 15% HST as applicable. ...

Specifically, we received the following documents: a.) your incoming letter; b.) […] (Lender 1) documents: i.) […] (the Lender 1 Dealer Agreement), […], and ii.) […] (the Lender 1 Contract); c.) […] (Lender 2) documents: i.) […] (the Lender 2 Dealer Agreement), and ii.) […] (the Lender 2 Contract); d.) […] (Lender 3) documents: i.) […] (the Lender 3 Dealer Agreement), and ii.) […] (the Lender 3 Contract); e.) […] (Lender 4) documents: i.) […] (the Lender 4 Dealer Agreement), ii.) […] (the Lender 4 Contract), and iii.) […][another contract] with similar terms as the Lender 4 Contract, and therefore not referenced in the balance of this response; f.) […] (the Lender 5 Contract); g.) […] (the Lender 6 Contract); h.) […] (the Lender 7 Contract); and, i.) […] (the Lender 8 Contract). ... The key provisions in these transactions, based on the documentation we received, are: * the contract is intended to be assigned to a lender; * upon assignment, the lender is receiving an assignment of a flow of payments provided under the contract (e.g., all amounts due now and over time); * upon assignment, the Dealer is to receive a payment based on the amount to be financed by a customer under the contract; and * the Dealer receives a fee in respect of the assignment of the contract. ... We further rule that a Fee received by the Dealer from * Lender 1 for the assignment of rights under the Lender 1 Contract, * Lender 3 for the assignment of rights under the Lender 3 Contract, or * Lender 4 for the assignment of rights under the Lender 4 Contract forms part of the consideration received for the assignment of the specific Contract, and therefore would not be subject to GST/HST as the assignment is an exempt supply. ...

. / 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. ... Whether the Government will reconsider the filing requirement for the Form RC4616 is a matter of tax policy, which is the responsibility of the Department of Finance. […]. […] […] The election under section 156 must be made jointly by a person that is a specified member of a qualifying group and another specified member of the same group and filed with the CRA. ... If you require clarification with respect to any of the issues discussed in this letter, please call […] Marcel Boivin, Director, Financial Institutions and Real Property at 613-952-9248. […] ...

The trailer is a [...], [...]' x [...]', with two [...]'x [...]' tip-outs. A [...]' x [...]' room addition has been constructed and attached to the trailer and is permanently affixed to a cement pad. ... You indicate this would involve significant work and estimate the cost of such removal to be within the range of $[...] to $[...]. 4. ...

("[...] [Client 1]"); [....] ("[...] [Client 2]"); [...] ("[...] [Client 3]"); [....] ("[...] Client 4]"); and ("[...] ... The agreement specifies [...] a physical address of [Client 4] in [...] ...

6 February 1996 GST/HST Interpretation 11635-10[2]- Transfers of Farmland into Joint Tenancy Unedited CRA Tags ETA 123(1) real property; ETA 141.1; ETA 171; ETA 221; ETA 228; ETA 240                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11635-10(glr)                                                                         s. 123, 141.1, 171, 221, 228, 240 XXXXX February 6, 1996 I refer to XXXXX letter of March 21, 1994, addressed to Mr. ... In order for the children to be required to register or permitted to voluntarily register for Goods and Services Tax (GST) purposes, they must be either: •   making taxable supplies in Canada in the course of a commercial activity engaged in by the children in Canada (subsection 240(1) of the Act)- [mandatory registration]; or •   engaged in a commercial activity in Canada (paragraph 240(3)(a) of the Act)- [voluntary registration]. ... Ryhorchuk GAD #: 750(REG) Imposition Team ...

The tuition fee for preschool, junior kindergarten and kindergarten programs are as follows: Full day students XXXXX per month / 5 days XXXXX per month / 3 days XXXXX per month / 2 days [i] * Half day students XXXXX per month / 5 half days XXXXX per month / 3 half days XXXXX per month / 2 half days 11. ... What is the GST status of tuition fees for the following:  •  grades 1, 2 and 3;  •  kindergarten;  •  junior kindergarten; and  •  preschool. 2. ... Tuition fees for the following are exempt:  •  grades 1, 2 and 3;  •  kindergarten;  •  junior kindergarten; and  •  preschool. 2. ...

Interpretation Given When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...

When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...

Interpretation Given When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...