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[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     ...

[cité 1]. [...] 6) Les patients ne passent pas la nuit au Centre et le Centre n'offre pas de soins palliatifs. 7) Les notes complémentaires à la fin des états financiers du Centre pour l'année qui se termine le [jj/mm/aaaa] indiquent que la totalité des revenus du Centre [...] 8) Selon l'Entente [...] 9) Le Rapport de [...] ... Exploitant d'établissement Le paragraphe 259(1) définit un " exploitant d'établissement " comme étant un organisme de bienfaisance, une institution publique ou organisme à but non lucratif admissible, sauf une administration hospitalière, qui exploite un " établissement admissible ". ... Ainsi, si le Centre, à titre d'exploitant d'établissement, effectue des " fournitures connexes " ou des " fournitures de biens ou services médicaux à domicile ", il pourrait également avoir droit à ce remboursement. ...

[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. [...] ...

Product A is sold in [...]g multi-serving bags. [...]. 7. The contents of Product A are [...], with [...] packaged loosely in a bag. 8. ... The appearance of Product A is [...]. [...]. 11. Words such as [...] appear on the bag of Product A. 12. [...]. 13. ... Also, Product A is somewhat crunchy and [...] in texture like a traditional [...]. ...

16 March 2016 GST/HST Ruling 158766- – Place of supply of […][Service X] Unedited CRA Tags ETA 136.1(2), ETA 144.1, ETA section 3 of Part IX of Schedule IX, ETA Schedule IX — Supply in — Province (Part I-Part IX): Part V, SOR/2010-117 New Harmonized Value-added Tax System Regulations 15 and 16 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... STATEMENT OF FACTS Based on the information provided, which included a sample […]([…][Agreement]) between [ACo] and [the Recipient] […], and invoices to […]([…][the Recipient]) […], we understand the following: * [ACo] is a Canadian company that is registered for GST/HST purposes. [ACo] operates in […] locations across Canada, […]. * […] * […], [ACo] provides [Service X] both on-site and off-site […]. * […][information about [ACo] operations] RULING REQUESTED You would like to confirm that [ACo]’s […][on-site and off-site supplies of Service X] are supplies of services in relation to tangible personal property (TPP) and that [ACo] should be collecting GST/HST based on the province where the TPP is situated at the time the services are performed. ...

[Corporation A] is a Canadian corporation [...]. Its principal offices are located at [...] ... The Bank will fund up to $[...] for the first year and $[...] for each new account [...] or up to $[...] depending on how many new accounts are activated. 9. ... Section [...] a [...] mailing list of Prospects will be used to promote the Program. 10. ...

Article [...] of the [...] (the Partnership Agreement) provides that [...]. ... Subsection [...] provides that [...]. 5. Subparagraph [...] provides that [...] 6. Subparagraph [...] of the Partnership Agreement provides that [...] 7. ...

The Product is sold by [...] [the Company]. 2. You have described the Product as a fruit [...] flavoured [...]. ... The Product is currently available in [...] flavours: [...]. 4. [...]. ... The nutrition facts and ingredients were given on a [...]. 11. [...]. ...

[The Company] is the administrator of a number of pension plans including the […] and the […]. […] (the “Plans”) are registered pension plans for income tax purposes and participants in the Master Trust. ... Where the Trustee retains any cash balances, it may invest in the limited manner specified in sections […] and […] of the MTA. 17. Section […] of the MTA details the general powers and duties of the Trustee in administering and investing the Fund. […] 18. ...

Environment and Climate Change Canada (ECCC) has issued […] as follows: […]: Covered Facility Certificate [#] issued [mm/dd/yyyy]; […]. ... Each [unit] is [used] […] prior to being sold, […]. [Fuel] is also used in the following manners […]: in […] trucks […] [at the] covered facility and in other [units] that […][leave the] covered facility. A portion of the [units] […] are sold in Canada […]. The majority of [units] […] are sold to […][X] and are destined for a location outside Canada. ...