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11 October 2011 GST/HST Ruling 135049- GST/HST RULING- Tax status of [...] ... The ruling request is in respect of the tax status of the supply of a pesticide named [...] ... The label of the Product states, under the subtitle [...], directions for [...] and the following indication [...]. ...

The two parcels are described as follows: 1) The whole of Lot [...] and 2) The whole of Lot [...]. ... The Developer is looking to place new [...] foot wide park model trailers [...] on some of the [...] sites reserved for nightly rentals. ... The GST/HST consequences if the Developer placed new [...] foot wide park model trailers [...] on the [...] sites reserved for short-.term rentals and supplied the trailer and site. 7. ...

Services provided by the Corporation include the following: * General healthcare, including health and nursing care, treatment and monitoring of temporary and chronic illness; * 24 hour urgent on-call physician care; * Preventative healthcare including general health teaching, routine physicals, vaccinations and screening for disease; * Diabetes management and treatment services such as insulin initiation and adjudication, follow-up physician instructions and dietician counseling; * […] 8. ... There are [#] individual physicians on staff who collectively work the equivalent to [#] full-time physicians. ... The audited financial statements for the year ended [mm/dd/yyyy], indicate that the Corporation received $[…] from the MOHLTC/[…] Local Health Integration Network as “Community Health Centre” funding. 16. […], the MOHLTC advised that the Corporation is approved as a health service provider, being a Community Health Centre that provides health services […]. ...

There must be: •   a mode of conveyance; •   an operator of the conveyance independent of the traveller; and •   an itinerary. ... Two factors we would consider when determining if this condition is met are: •   where the payment is processed, and •   where the payment is deposited. ... XXXXX Yours truly, XXXXX Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/05 — RITS 93795 — Foreign Convention and Tour Incentive Program ...

The Corporation has been given the Business Number […]. 2. The Corporation’s Mission Statement indicates […]. 3. ... The Corporation has a Long-Term Care Home Service Accountability Agreement with the LHIN. […]. 6. ... There are [#] physicians that are either present or on call 24 hours per day […] 13. […][Terms of Agreement with the physicians] 14. […][Description about the nursing staff and the services they provide to the residents] 15. […] 16. […] 17. […] 18. […] RULING REQUESTED You would like to know whether the Corporation is entitled to claim an 83% PSB rebate of the GST and the federal part of the HST and, as a person resident in Ontario, an 87% rebate of the provincial part of the HST, as a facility operator. ...

We understand you are a sole proprietor […]. The Business is not registered for the GST/HST. […]. 2. The Business purchases [Monitors] designed by […]. You will purchase the following models: […]. ... During the assessment of a patient, if a physician determines that the patient has symptoms consistent with […], the physician will prescribe […] monitoring for the patient. ...

25 February 2011 GST/HST Ruling 123398- Commission on sale of shares of [...] ... The Realtor entered into an [...] (the Listing Agreement) with [...] (referred to hereinafter as the Vendors) of [...] [Province X] on [mm/dd/yyyy], to list and offer their property described in Schedule [...] ...

8 January 2008 GST/HST Ruling 98477- – XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th Floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 98477 January 8, 2008 Dear XXXXX: Subject: GST/HST RULING – XXXXX [frozen fruit] XXXXX Thank you for your request XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX [frozen fruit] XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/01/08 — RITS 98478 — XXXXX [Frozen] Fruit XXXXX ...

8 January 2008 GST/HST Ruling 98478- – XXXXX [frozen fruit] Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th Floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 98478 January 8, 2008 Dear XXXXX: Subject: GST/HST RULING – XXXXX [Frozen] Fruit XXXXX Thank you for your request XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX [Frozen] Fruit XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/31 — RITS 98510 — XXXXX Oil XXXXX in Liquid Form ...