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Interpretation Given When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...

Unedited CRA Tags ETA 261                                                                         File: 11865-20 C.N.: 2408 XXXXX                                                                         August 23, 1995 Dear XXXXX This is further to your discussions with Ken Syer of this office regarding the possibility of your Ministry being able to claim a rebate of the Goods and Services Tax (GST) paid by patients on out-of-province travel for medical treatment and who have been reimbursed by your Ministry under the XXXXX Out Of Province Transportation Subsidies Regulation. ... Syer             E. Vermes J. Daman             D. Caron             P. McKinnon             M. Viger XXXXX ...

Example 2: • The Company has signed an agreement on June 1, 2010, with a customer, Customer Y, to inspect its XXXXX project which will take 4 months to complete. • An advance billing was sent to the customer on June 1, 2010, for the total inspection fee of $1,000 which will be payable in 2 equal instalments on June 1, 2010 and September 1, 2010. • Customer Y will pay its instalments on the due dates. • The Company will perform 100% of its inspection services on or after July 1, 2010. ... An amount for a supply of a service becomes due on the earliest of the following days: • the date of an invoice for that amount for the supply; • the day the supplier first issues that invoice for the amount, • if there is an undue delay in issuing that invoice, the day the supplier would have issued the invoice; and • the day the client is required to pay that amount under a written agreement. ... Therefore, the Company must account for the 5% federal part of the HST (i.e., $1,000 * 100% * 5% = $50) in its net tax calculation in its GST/HST return for the reporting period that includes May 15, 2010, and the 8% provincial part of the HST (i.e., $1,000 * 75% * 8% = $60) in its net tax calculation in its GST/HST return for the reporting period that includes July 1, 2010. ...

The price is XXXXX in 1994 dollars to be paid in a series of payments starting with an advance before the agreement is signed followed by payments: •   on submission of certified design drawings •   on completion of successful pre-trip system check •   on mobilization of the schnabel and shipping saddles on XXXXX property •   on delivery of each of [(]XXXXX RSGs) 5. ... XXXXX shall provide all railway cars and arrange for rail transportation by XXXXX of the schnabel and RSGs including being responsible for •   obtaining all railway clearances, permission and approval for the transport by rail of the schnabel, •   satisfying all conditions imposed by any railway company, •   paying all railway freight charges including line haul charges and special train charges, •   establishing the route, and •   any modification or improvement to track or the right of way, all at XXXXX own expense; 7. ... The insurance taken out by XXXXX is to include: •   general liability insurance for damage because of bodily injury including death of any person caused by the schnabel; •   property damage insurance for direct physical loss up to full replacement cost of the schnabel; •   workers' compensation or similar XXXXX insurance; •   contractor's equipment insurance to cover equipment used in performing XXXXX responsibilities; •   automobile third party liability insurance to cover all motor vehicles owned, hired or used by XXXXX for all claims for bodily injury including property damage and passenger hazard with limits of not less than XXXXX per occurrence. 9. ...

To determine the provincial part of the HST, multiply the HST paid or payable by: • 7/12 for those purchases taxed at 12%; • 8/13 for those purchases taxed at 13%; • 9/14 for those purchases taxed at 14%; • 8/14 for those purchases taxed at 14% before the 2008 rate change; or • 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ... For example, a charity is resident in [Participating Province A] and [...] ...

In a letter dated April 30, 2010, and addressed to [...] of the [...] ... [Individual A] and [...] [Individual B] are married. 3. [Individual A] worked as a commissioned [salesperson] for [...] ... In a subsequent letter dated September 20, 2010, and addressed to [...], of the [...] ...

11 May 1999 GST/HST Interpretation HQR0001052- Band Empowered Entity Unedited CRA Tags Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5XXXXXAttention: XXXXX Case: HQR0001052File: 11872-2May 11, 1999 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX We are responding to a letter (with attachments) signed by XXXXX of your firm dated December 19, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the operations of your client XXXXX XXXXX We apologize for the delay in responding to your request. ... These documents provide that: •   XXXXX[;] •   the head office of the XXXXX[;] •   the membership of the XXXXX which are member of the XXXXX Schedule A) as represented by the XXXXX[;] •   the objects of the corporation include: •   to provide services in accordance with the XXXXX- to plan, develop, deliver, co-ordinate and administer services for children and families including guidance, counseling, support and other services to children and families; •   to do all things necessary for the protection of children; •   to provide appropriate residential placements for children requiring such placements; and •   to place children for adoption. ...

We understand that [...] ([the Corporation]) is the owner and operator of retail stores. ... Subsequent adjustments to the invoices may be made for the following reasons listed below: • price differences • concealed damage • concealed shortage • damaged/defective merchandise • promotional allowances • freight allowances RULINGS REQUESTED 1) You would like confirmation on the application of section 232 to the subsequent adjustments listed above. 2) If [the Corporation] and a Vendor have a written agreement that specifies [the Corporation] will initiate subsequent adjustments and not refund or credit the GST/HST that was previously paid, does section 232 apply? ... Memorandum 12.2 states that a reduction in consideration may occur under the following circumstances: • when some or all of the consideration is returned; • as a result of surpassing a certain volume of purchases, i.e., a volume rebate; • where goods delivered are found to be substandard; or • where goods are returned to the supplier for a full or partial refund of the consideration. ...

12 March 1996 GST/HST Interpretation 11690-8[3]- Softwood Lumber Exporters Unedited CRA Tags ETA 221.1; ETA 232; ETA 240; ETA 261; ETA Sch VI, Part V, 1                                                                         File #: 11690-8(glr)                                                                         s. 221.1, 232, 240, 261 Sch. VI/V/1                                                                         Telephone #: (613) 954-8585 XXXXX March 12, 1996 I refer to your memorandum of April 27, 1995, addressed to Mr. ... Nanner        GAD #: 1261(REG) G. Ryhorchuk XXXXX XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Services beyond these basic offerings may vary XXXXX. 15) XXXXX services provided by XXXXX are: •   basic room furnishings, if required; •   housekeeping services; •   three meals per day plus daily snacks; •   building security; •   24 hour non-medical staffing; •   access to community based services; and •   XXXXX activities to enhance physical, emotional, social, spiritual and intellectual needs. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/06/03 — RITS 55989 — Timing Issue- Interest and Penalties- Rebate Overpayments- Assessments Against Suppliers ...