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22 December 2017 GST/HST Ruling 181483- – Ability to file a GST/HST new housing rebate Unedited CRA Tags ETA Part IX: 123(1), 256(2), 256(3), 262(1) 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. ... You estimate that the fair market value of the house (together with the land subjacent to the house, and the land immediately contiguous to the house that is reasonably necessary for the use and enjoyment of the house as a place of residence for you) at the time the construction is substantially completed will be $[…][< $450,000]. 4. The house will be constructed on land you purchased [#] years ago, which is located [in] […][location X, Province X]. 5. ...

22 April 2013 GST/HST Ruling 145016- Importation of ammonium nitrate [...] ... April 22, 2013 Dear [Client]: Subject: GST/HST RULING Importation of ammonium nitrate [...] ... Statement of Facts We understand the facts to be as follows: 1. [...]. 2. ...

The participating [businesses] charge a $[…] refundable deposit to customers to encourage the return of the [cups] and lids. When a customer returns a [cup] and lid, the participating [businesses] refund the $[…] deposit. 4. ... In the context of the [reusable cup] program, when a customer elects to purchase a beverage at a participating [business] in a [cup] and simultaneously returns a used [cup], subsection 153(4) allows the participating [business] to deduct the value of the returned [cup] ($[…]) from the payment for the supply of the new [cup] ($[…]). ...

2 December 2010 GST/HST Ruling 95842r1- [...] [the Society] Unedited CRA Tags ETA 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 Society] Thank you for your letter of October 16, 2008, in which you ask that we consider the comments therein that support your contention that [...] [(the Society)] is entitled to an 83% PSB rebate under section 259 in respect of its operation of the [...] ...

November 23, 2010 Dear [Client]: Subject: GST/HST RULING Supply by [the] [...] ... The Association owns and operates a recreational vehicle park (the Park) that is located in the Township of [...] ... A sample membership agreement [...] (the Agreement) was included with your submission. ...

Paragraph […] of the Purchase Agreement stated that each of [the Retailer] and [the Corporation] had the right at any time on at least [#] days’ written notice to the other party to terminate the Purchase Agreement. In accordance with section […], the Purchase Agreement would enure to the benefit of and be binding upon the parties and their respective successors and assigns. 5. ... Specifically, section […] of the Purchase Agreement included the following provisions: […] 8. ...

STATEMENT OF FACTS We understand that the following statement of facts applies to your situation. 1. […] (the Partnership) is a partnership that provides instruction to beginning and struggling readers […]. 2. ... Clients are located through […] and word of mouth. The Partnership rents office space where the services are provided. 5. ... The Program follows a direct instruction method; one-on-one individualized instruction is used […]. 10. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 181117 Business Number: […] [Addressee] Dear [Client]: Subject: GST/HST RULING Tax status of medical supplies Thank you for your letter of […], concerning the application of the goods and services tax (GST)/harmonized sales tax (HST) to the supplies of various medical devices made by […] ([…][ABC]). ... [ABC] primarily sells products in ostomy, urinary continence […][and related products]. 3. […]. 4. ... For example, one particular product is […][Product Y] […]. […][Description of Product Y] This product is also used for other purposes, such as […][other medical use]. 7. […] RULING REQUESTED You would like to know whether supplies of multi-purpose products [ABC] sell[s], […] […][Products X and Y],are zero-rated. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 137871 August 31, 2012 Dear [Client]: Subject: GST/HST RULING Tax status of feed and food mineral oil and medicinal cod liver oil – revocation of ruling This is to inform you that we are revoking the ruling issued to you dated [mm/dd/yyyy] […] as it pertains to the supply of certain grades of mineral oil and of food-grade medicinal cod liver oil […]. ... Therefore, the supply of the human use, food-grade mineral oil is zero-rated when supplied as an ingredient for food for human consumption.   ... Its supply is thus not zero-rated as a basic grocery and is taxable. […] These rulings are subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. ...

18 January 2024 GST/HST Ruling 245207- INTERPRETATION – [Requirement to file an information return for reporting institutions] Unedited CRA Tags ETA Part IX, 150(1), 273.2(2) 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 […][X] (BN […]), would be a reporting institution under subsection 273.2(2) of the ETA and would be required to file Form GST111 for each fiscal year in which it is party to an election under section 150 of the ETA that is in effect. ... If you require greater certainty regarding whether certain amounts constitute income for income tax purposes, you may request a ruling from the Income Tax Rulings Directorate. […] We can also provide the following general information related to the application of the deeming provisions in subsection 150(1) of the ETA as a result of making the election under that provision. ...