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The Product label states [...]. 4. The Product is sold in multiples of [...]. 5. ... The Product is available in [...] flavours; [...]. 7. The package of the Product is in English and French. 8. The Product's [...] ingredients are: [...]. 9. The Product's [...]. ...

The University was created under […]. It offers […]. It is therefore a “university” as that term is defined in the ETA. 2. ... The average cost of a meal at the University is $[…]. 8. The University charges $[…] for a […][meal plan A]. ... The University also offers a […][meal plan B] for $[…] and is considering offering a […][meal plan C] for $[…]. ...

January 17, 2011 Dear [Client]: Subject: GST/HST RULING Taxable status of [...] ... The [...] has requested a ruling regarding the tax status of the Product. 2. The Product is a [...] cereal [...]. 3. The Product is packaged in a [...] with a net weight of [...] grams. 4. ...

9 January 2012 GST/HST Ruling 141139- GST/HST Ruling- Temporary Importation- Racing [...] ... Your client, [...] [the Company] is a non-resident located in [...] [Country X] and is in the business of [...]. 2. [The Company] is planning to temporarily import [racing] equipment [...]. 3. [...]. 4. ...

Corporation offers its services [...] 6. The staff at Corporation includes [...]. 7. ... At [Activity B], children are given opportunities [...] 18. [Activity B] is offered [...] 19. ... [Activity B] includes [...] 23. Priority to attend [Activity B] is given to clients of Corporation who [...] need further development [...]. ...

STATEMENT OF FACTS We understand the following: The Product is […] a [vegan] jerky. […] […][Information about the Product] […] […][Information about the Ingredients] A description of the Product provided on the website describes the texture of the Product as follows: […][chewy] The Product is available for individual purchase in a single serving, prepackaged re-sealable bag, with a total net weight of [#] grams. The Product is also sold via […], which is comprised of [#] individual bags of the Product being packaged in a large box (a case) and shipped to interested wholesalers. [...] Individual bags of the Product sell for $[...] each while a wholesale case of the Product sells for $[….]. ...

STATEMENT OF FACTS We understand the facts to be as follows: 1. […]. 2. The Product is supplied in […]mL […] bottles. 3. The percentage of volume of natural juices is [greater than 25]% and is comprised of […]. 4. The Product label states the following: […] 5. The Product label states: “Recommended use: […]”. 6. ...

The Product is packaged in a […] gram […][packaging] that contains bite-sized slices of […] coconut. 3. ... The Product’s packaging also includes […]. 5. Ingredients for the Product are […]. 6. ... The pieces can be anywhere between […] cm to […] cm in length. 9. In terms of taste, the Product does not have a salty/savoury taste. ...

The Company sells the Product, which is available in three flavours: […]. 3. ... The Product contains bite-sized, […] pieces that are loosely packaged in a […]gram box. ... The Product label indicates the Product as being […]. 7. The ingredients for each of the three flavours are as follows: […] RULING REQUESTED You would like to know the GST/HST status of the Product. ...

[The Company] is planning to temporarily import [racing] […] equipment […] at various events across Canada from [mm/yyyy] to [mm/yyyy]. 3. The [racing] […] equipment [is] being imported to take part in […][event A] and […][event B]. 4. The [racing] […] equipment […][is] not for sale, for lease or for further manufacturing or further processing. 5. ...