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[The Provincial association] charges […][a fee] of $[…] to all its […] participants. ... In return for the [fee], [the Provincial association] provides […] participants: the right to participate in [Provincial association] […] activities; […] insurance coverage […]; registration with [the Federal association]; and other benefits (newsletters, etc.). 9. ... According to [your representative], approximately $[…] of the [fee] is paid for the […] insurance. ...

Tour 1 includes a total of [#] nights short-term accommodation in Canada […] [describes location, accommodation and amenities] 4. ... Tour 2, may include anywhere from […] to […] nights short-term accommodation in Canada […] [describes location, accommodation and amenities] 8. ... 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. ...

August 22, 2013 Dear [Client]: Subject: GST/HST RULING Tax Status of [...] ... The Product is manufactured by [...] the Manufacturer. 3. The primary ingredients of the Product are [...] rolled oats, [...] chocolate, and [...] flour. ... The Product is packaged in a [...] gram [package] that resembles a traditional [package] of cookies, with each [package] containing [...] ...

13 June 2013 GST/HST Ruling 147264- Application of the GST/HST to [...] ... Statement of Facts We understand from telephone conversations, the product labelling, and web content that: 1) [The Bars] lists its ingredients as: [...] 2) In addition to the listed elements, the [Bars] also contains elements of milk. 3) Each container of the [Bars] contains approximately [#] bars. 4) The bars are approximately [...] inches wide and [...] to [...] inches long and are packaged in a [...] container. ... As [...] [the Bars] are sold in containers that hold approximately [#] unwrapped bars, the exclusionary provisions of paragraph 1(m) do not apply. ...

March 21, 2011 Dear [Client]: Subject: GST/HST RULING Tax Status of [...] ... The Product is individually wrapped fruit bars packaged in a box of [...] totalling [...] grams, consisting of [...] different flavours: [...] 2. ... The ingredients for each flavour are: [...] 4. The label states: [...] 5. ...

On [mm/dd/yyyy] you purchased from the […][Retailer] the […] power lift chair (lift chair) model number [#] manufactured by […][Company A]. ... It features a […] mechanism and a gradual lifting mechanism with a high lift capacity up to [#] lbs. ... The cost of the lift chair was $[…] plus $[…] GST/HST for a total cost of $[…]. 4. ...

All [...] Plans are defined benefit pension plans. The [...] Plans are: [...] 2. ... All of the members of [...] [Plan Y] and [...] [Plan Z] are former employees of the [Employer] or of [...]. ... This letter addressed [...] [Employer] pension plans [...] and advised you that [...] as listed financial institutions [...]; and 5. ...

You have purchased a manufacturer’s case pack […] of the Product. 2. The Product was purchased from your current supplier […]. ... You describe the Product as […] that is non-carbonated and non-fruit flavoured. 5. […]. 6. ... The Product is available in [#] varieties […]. 10.[…]. 11. The product label clearly indicates that the only content in the bottle is […]. ...

Statement of Facts We understand the facts to be: 1. [...] [(the Company) is a resident of Canada and is a GST registrant, having been granted BN# [...]. 2. ... [The Company] has developed a number of [...] incontinence products, each of which is generally referred to as [...] 4. ... In performing this procedure, the surgeon uses [Component 2] to place [Component 1] [...] thereby [...] reducing or eliminating incontinence. ...