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The Association is a national organization composed of the provincial associations […] from several [participating and non-participating] provinces […]. ... There are […] directors/ trustees and like officials listed on the Association’s 2012 T1235, Directors/Trustees and Like Officials Worksheet, […]. ... Pursuant to […], […] [the Board of Directors determines the location of the head office] 13. ...

According to […], “[the Corporation] is the independent, non-profit organization that […]. [The Corporation] is independent from both the government and […].” 4. ... Schedule 1 to Program #2 Master Agreement indicates that the Charity is to deliver a […] service […] on behalf of the Corporation. ...

29 March 2017 GST/HST Ruling 183173- – GST/HST status of […] water concentrate Unedited CRA Tags ETA SchVI — (Part I-Part X); 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. ... The Product comes in a […][size] bottle which, according to the label, makes […] [amount by volume] of […] water when mixed. The Nutrition Facts Table is based on a serving size of […]. 11. The Product is available in […] flavours […]. 12. ...

The Facility has [#] surgeons and […]. 6. The Corporation offers access to a wide range of day care surgeries at the Facility. […] 7. The Corporation describes on its Website […] 8. On its Web site, […] 9. Breast surgery performed by physicians at the Facility includes breast augmentation, reduction and reconstruction procedures. […] 10. […] 11. […] 12. […] 13. ...

The Corporation, […], provides weekly summer day camps […][in July and August]. 9. ... The Corporation, […], provides an after-school program during the school year. 13. ... A supply of services made under the […] after-school program is exempt from GST/HST. ...

16 August 2022 GST/HST Ruling 225972- & INTERPRETATION – […][Whether the Product is a zero-rated Basic Grocery item] Unedited CRA Tags ETA Sch VI, Part III Sec. 1(m) 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 We understand the following: 1. […] (the Company) is a GST/HST registrant holding Business Number [...]. 2. ... Each individual […][item] weighs [#] grams. 4. The Product is sold and shipped to […][vendors] in cases of [#] […][items]. […], the Product is sold to consumers on an individual basis. 5. […], it is our understanding that the […][Product is] not individually packaged. […][The Product is shipped] in a frozen state […] thawed by the store [and kept refrigerated] for resale to customers. […]. ...

STATEMENT OF FACTS We understand the following from your fax, your website […] and a telephone conversation of August 31, 2016: 1. […] (the Corporation) is a designer and manufacturer of supplies […] for the medical and scientific industry. ... The Corporation sells medical devices and hospital equipment to hospitals […] in Canada. 3. ... The Device is used by technicians, nurses, medical practitioners […]. 7. ...

Board terms typically last [#] years in duration and elections are held every [#] years. ... The remaining [#] days have [#] one and a half-hour periods that offer attendees a choice between [#] simultaneous oral or symposium sessions, [#] one-hour keynote lectures, [#] half-hour sessions for […], emerging scientist talk, honorary member presentation and annual general meeting and [#] […][…]-hour sessions for posters and exhibitors. ... The [Organization] expects that approximately [#] people will attend the Congress and that at least 75% of the paid admissions will be for non-residents of Canada based on statistics of the past four meetings [in Canada and other countries]: [yyyy] – […][Country C] – Total delegates = [#] (18% Canadian […]) [yyyy] – […][Country D] – Total delegates = [#] (20% Canadian […]) [yyyy] – […][Country F] – Total delegates = [#] (25% Canadian […]) [yyyy] – […], Canada – Total delegates = [#] (24% Canadian […]) To accommodate persons […] who may be restricted from attending in person, an admission fee to attend the Congress virtually was added. ...