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8 October 2004 GST/HST Ruling 53262- Timeshare Resort Points / Default by Purchasers of Points 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. ... Smith Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/10/08 — RITS 53429 — Advertising Services XXXXX ...

October 24, 2011 Dear [Client]: Subject: GST/HST RULING [...] [Sale of] Gift Cards Thank you for your letter of August 31, 2011, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to [...] gift cards (the "gift cards"). ... (RetailerCo) is a retailer and is registered for GST/HST purposes with Business Number [...]. 2. ... A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...

STATEMENT OF FACTS We understand the following based on discussions with you and […], materials found [on relevant websites], and supplemental documentation received from the corporation: 1. […] was incorporated under the Canada Business Corporations Act on [mm/dd/yyyy] […] [and] is operating as […](the Corporation) in […][the Province]. 2. The Corporation is a GST/HST registrant with GST/HST account number […] effective [mm/dd/yyyy]. ... This is a […][Method] that was created in […]. It is available in the subjects of reading, writing, math and science. […]. d) The [Method] is currently being used […][by school authorities] in [the Province] […]. ...

15 December 2017 GST/HST Ruling 155280R2- – Services provided for children in care of province. ... Your client is registered for GST/HST purposes with account number […]. 3. ... Your client has provided us with a document titled […] dated [mm/dd/yyyy]. ...

25 May 2023 GST/HST Ruling 245674- Temporary importation of […] equipment for racing events 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. ... RULING REQUESTED You would like to know whether the temporary importation of […] equipment [X], as well as […] equipment [Y], are non-taxable importations for GST/HST purposes. RULING GIVEN Based on the facts set out above, we rule that the temporary importation of […] equipment [X], as well as the temporary importation of […] equipment [Y], are non-taxable importations for GST/HST purposes. ...

One of the programs that the Corporation provides is […] (the “Program”) using […][Method A]. The Program is described on the Corporation’s website […]. 3. The Program is promoted on the Corporation’s website as providing its students with the following long-term benefits: “[…].” 4. The Corporation’s promotional material maintains that its method “[…].” 5. ...

26 June 2009 GST/HST Ruling 112068- Purchase / Sale of XXXXX HST Deduction After Bad Debt Write-off Unedited CRA Tags ETA 165, ETA 169(1), ETA 231 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, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Attention: XXXXX Case Number: 112068 Code: 11750-1; 11755-30 June 26, 2009 Subject: GST/HST RULING Purchase / Sale of XXXXX HST deduction after Bad Debt Write-off Dear XXXXX: Thank you for your letter of XXXXX, (with attached Bill of Sale) and subsequent telephone conversations concerning the application of the Harmonized Sales Tax (HST) to your purchase and sale of a XXXXX, and a possible deduction from your net tax payable after your write off of a bad debt. ... XXXXX sold the XXXXX to your company under Bill of Sale dated XXXXX, for $XXXXX including HST @ 13% ($XXXXX @13% = $XXXXX). 6. ...

With respect to the Park's [...] sites described in the Ruling, our understanding is as follows: • The roads within the Park are not ploughed during the winter. ... Individuals wanting to access their site must leave their vehicle at the entrance to the Park and walk to their site. • Water to the sites is shut off before winter freeze up. • There is no sewage infrastructure in the Park. ... However, as access to the Park is not available in the winter months (other than by foot and then often at some distance from the Park entrance), refilling the tanks is not practical in the winter months. • Recreational vehicles that are parked on a site in the Park are not permanently affixed to the site.We further understand that [...] ...

28 February 2012 GST/HST Ruling 140263- GST/HST Ruling- Application of GST/HST to supplies of [...] ... Statement of Facts We understand the facts to be as follows: 1. [...] Stevia products (the Products) are sold in three formats: [...]. 2. Product A is available in [...] ...