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The Tour includes packages that range from [#] nights to [#] nights short-term accommodation in [City 1, Province X], […][details of tour packages] 4. The Tour includes three services: a. a fishing guide […]; b. a fish processing service […]; and c. a passenger transportation service […]. 5. ... Generally, a non-resident person is entitled to a rebate where it: •     pays GST/HST on the purchase of the eligible tour package; and •     meets all other conditions and restrictions set out in the Excise Tax Act. ...

Article [...] of the Agreement, states that [...] 6. The Insurance [...] ... Typically, the sequence of events is as follows: • [The Company] salesperson [...] closes a sale [...]. • [The Company] salesperson then asks the [...] ... If the [...] Customer meets the credit criteria for the [...] Card then the [...] ...

18 April 2011 GST/HST Ruling 133041- Temporary Importation- Racing [...] ... The [...] [(Company)] is a non-resident located in [...] [Country X] and runs [...]. [...] 2. The [...] will each be holding [...] events in [...] [Province X] [...] 3. [...] the [Company] intends to temporarily import: [...] 4. ...

[ACo] provides a [...] hockey camp which it markets as [...] (Package 1) and which takes place [...] ... Package 1 includes [...] short-term accommodation in Canada at [...] in [...] ... Package 2 includes [...] short-term accommodation in Canada at [...] in [...] ...

The Company is a distributor and a distributing agent for various […] products and publications. 3. […] 4. […] offers […][publications] that […] 5. ... In terms of size, the [publication] is […]" wide and […]" long. ... Product B consists of […]. […] and is printed on […] loose-leaf style page containing […]. […] pages are available for replenishing frequently […]. ...

The Pre-Pack is sold by […] (the manufacturer). 2. You have described the Pre-Pack as follows: * A pre-packaged assortment of meals and snacks […]. * It is sold by the manufacturer as a single stock keeping unit (sku) containing an assortment of [#] different individual skus packaged and wrapped in a display ready box which is typically placed in the centre aisle of the retail location and unwrapped. * When taking into account the products included in the Pre-Pack, […]% of the products are taxable and not zero-rated based upon the retail value of the products. * The Pre-Pack is sold as a single sku for a single price. 3. ... In [correspondence] dated [mm/dd/yyyy], […], an employee of the manufacturer, provided the following additional information: […] […][The employee] also provided the following information which lists the components of the Pre--Pack and the wholesale as well as the retail prices: […] Retail Wholesale Total Value: taxable product $[…] $[…] Total Value: taxable + zero-rated $[…] $[…] Percentage Taxable […]% […]% 5. In the above Pre-Pack breakdown you have stated the tax status of each of the [#] products included in the Pre-Pack. […] 6. […]. 7. ...

The Product is sold in a [...] box and consists of three elements: [...]. 2. [...] [Element 1] are in their original packaging from the supplier ([...] grams per [...]). 3. [...] ... Per the suggestion on the Product package [...]. 6. One [ABC] kit makes [#] individual [...]. ...

The Product contains bite sized pieces that are […], each piece approximately […] thick, […] wide and […] long. 2. ... The […] flavored Product has the following ingredients: […] 13. […]. 14. ... The Product: * has a salty and savoury taste; * is crispy and crunchy in texture; * is baked; * consists of small, sliced pieces, * is packaged in a bag similar to snack foods; * can be consumed directly by just opening the bag; and * is marketed with words such as […]. ...

[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   March 22, 2013   Case Number: 144674   Business Number: […] Dear [Client]: Subject: GST/HST RULING FCTIP – Tour Package Eligibility Thank you for your fax of May 8, 2012, concerning the eligibility of certain tours for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate provided under the Foreign Convention and Tour Incentive Program (FCTIP). ... Generally, a non-resident person is entitled to a rebate where it: •     pays GST/HST on the purchase of the eligible tour package; and •     meets all other conditions and restrictions set out in the ETA. ... Yours truly, Michèle Routhier Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...

[The Product comes] in [...] flavours [...], and [...] in a [...]g box.. 2. The labelling of the Product [...]. 3. The [...] flavoured product is [...] 4. The Product's shape is [...]. 5. [...] [listing of the Product's ingredients] 6. [...] ...