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GST/HST Ruling

26 June 2012 GST/HST Ruling 135640 - – […][University] meal plans

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 $[…]. ...
GST/HST Interpretation

9 October 2012 GST/HST Interpretation 147162 - – Importation of Aircraft

We understand that a registered Canadian corporation will purchase an aircraft, a […] [Model X] from a company located in […] [Country A]. ... The aircraft will be delivered in […], [a participating province]. Upon delivery, […] engines will be removed from the aircraft and shipped to the Canadian corporation’s facility in […] [Country B]. The airframe will remain in Canada for a period time during which time it will be dismantled. […]. […] INTERPRETATION REQUESTED You would like to know whether the Canadian corporation would be subject to GST/HST on the importation. ...
GST/HST Ruling

17 January 2011 GST/HST Ruling 129608 - Taxable status of [...] [a Cereal Product]

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. ...
GST/HST Ruling

9 January 2012 GST/HST Ruling 141139 - GST/HST Ruling - Temporary Importation - Racing [...] Equipment

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. ...
GST/HST Ruling

5 July 2011 GST/HST Ruling 125648 - Application of GST/HST to [...] [training] services

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 [...]. ...
GST/HST Ruling

18 February 2022 GST/HST Ruling 211422 - – […][Supplies of vegan jerky]

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 $[….]. ...
GST/HST Ruling

14 May 2012 GST/HST Ruling 139755 - Supplies of […][ABC Juice]- Revocation of Ruling #[…]

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. ...
GST/HST Ruling

17 March 2016 GST/HST Ruling 171051 - Application of GST/HST to […] Coconut Chips

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. ...
GST/HST Ruling

4 August 2016 GST/HST Ruling 172223 - Application of GST/HST to […] Baked Snack Crackers

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. ...
GST/HST Interpretation

8 June 1995 GST/HST Interpretation 11945-6 - Demande de services d'aide juridique et frais de 20 $

8 June 1995 GST/HST Interpretation 11945-6- Demande de services d'aide juridique et frais de 20 $ Unedited CRA Tags LTA Ann. ... Ainsi, l'article 62 de la Loi sur l'aide juridique se lirait comme suit: "... cette personne est tenue d'acquitter, pour l'étude de sa demande, les frais au montant fixé par règlement.... ... D'Abramo             A. Belyea             D. Moore             Boa Tran ...

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