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GST/HST Ruling
27 November 2013 GST/HST Ruling 152577 - Application of GST/HST to [...] [the Product]
[a] roasted [...] snack that is [...] [vegan, gluten-free and made using olive oil]. • The Product is available in [#] flavours: [...]. • The Product is a product of [...] ... The labelling and packaging for the family-size package show that: • The package contains [...] enough for [...] servings; • [the package includes] words [...] ... It has a chip-like texture. • Cooking process: The Product is roasted [...]. • Size and shape: The Product [...] ...
GST/HST Ruling
3 August 2011 GST/HST Ruling 137201 - [...] loyalty program
A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [FinanceCo") agrees with [...] ... On [mm/dd/yyyy], [the Company] and [...], namely [...], [Organization A], [...] ... Under Appendix [...], [the Company] may [...] 25. While the purpose of the [...] 26. ...
GST/HST Ruling
6 June 2018 GST/HST Ruling 187190 - – […][Conference to be held in 2018]
Section […] – other sponsors may be listed in [the Conference] literature, but less prominently than […] [“the Organization”], and not in association with […] [the “title” of the Conference]. ... The following areas will be represented in the scientific program of [the Conference]: […] Registration fees (in US$) will range, depending on when an individual registers for [the Conference], from $[…] to $[…] for members of [the Organization] and its affiliated societies, or $[…] to $[…] for non-members. ... Further, only [#] of [the Organization’s] [#] total members are residents of Canada. ...
GST/HST Ruling
29 July 2011 GST/HST Ruling 95868 - [...] loyalty program [for credit card holders]
(" [...] [Organization A]"). We understand that [...]. In [...] ... A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [Finance Co]") agrees with [...] ... Except as otherwise provided in Schedules [...] and [...], payment of [...]. 9. ...
GST/HST Ruling
14 June 2013 GST/HST Ruling 145689 - Tax Status of [...] [the Product]
The Product is currently sold [...] in [#] flavours: [...]. 5. The Product is packaged loosely in a [...] gram bag [...]. 6. The representative has provided sample bags of the [...] flavour ([...] grams) and the [...] flavour ([...] grams) for our review. 7. ... The [...] flavour of the Product has the following ingredients: [...]. 11. [...]. 12. [...]. 13. [...]. 14. ...
GST/HST Ruling
29 May 2012 GST/HST Ruling 135930 - Supply of […] [ABC] Services
[The Company] provides [ABC] services for the purpose of […]. [The Company] is registered for GST/HST purposes. 2. […] 3. […] 4. The […] [ABC service] […] is performed at [the Company’s] […] in [City 1, Province X]. 5. Once the [ABC service] is completed, [the Company] sends a report […] 6. […]. […] [the Company] may charge and receive payment for the [ABC] services from […] [the individual] or […]. ...
GST/HST Ruling
31 October 2011 GST/HST Ruling 136392 - GST/HST RULING - Application of GST/HST to [...] easements
([Act A]) of [...] [Province X], and [...] (the Agreement) between [...] ... If the transaction is subject to [...] [GST/HST], then such [GST/HST] shall be in addition to and not included in the purchase price. c) The purpose and intent of the Agreement, as outlined in Article [...], is [...]. d) Article [...] provides that [...]. In Section [...] of Article [...], "Term" means [...]. e) Article [...] provides that [...] f) Article [...] states that [...] ...
GST/HST Ruling
19 January 2017 GST/HST Ruling 172004 - Application of the GST/HST to contributions [made by an employers’ Organization] to the […] Trust Fund [pursuant to a collective agreement]
Subsection […]: When a registered employers’ organization and a group of trade unions enter into a collective agreement, the collective agreement is binding on * the employers referred to in section […], * the employees of the employers referred to in […], * the registered employers’ organization insofar as the terms and conditions of the collective agreement apply to it, and * the group of trade unions and each trade union within the group. 3. ... Thereafter, when employers remit the […] per hour, […] will be on behalf of the employer and […] will be on behalf of the employee. * The contributions for workforce development initiatives will then be forwarded to […][the Trust Fund]. ... Smith Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] ...
GST/HST Ruling
18 April 2013 GST/HST Ruling 141944 - Point-of-sale rebate on [...] books
The back page of Product 1 has a [...] Product 1 has an ISBN number. The back cover of Product 1 has [...]. [...]. ... The back cover has [...]. [...] Product 3 Product 3 is in the form of a hardcover book, [...] ... It contains [#] pages with printed words and images. The back cover of Product 3 has [...] [...] ...
GST/HST Ruling
13 June 2013 GST/HST Ruling 145577 - Application of GST/HST to [...] [ACo] Snack Crackers
Product A is sold in a [...]. 7. The contents of Product A are [...], with [...] flavour packaged loosely [...]. 8. ... Product B is sold in a [...]. 12. The contents of Product B are [...], with [...] flavour packaged loosely [...]. 13. ... The contents of Product C are [...], with [...] flavour packaged loosely [...]. 18. ...