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The assignment agreement provides for the following: •   The assignment will begin on XXXXX but may be extended or terminated upon 2 months notice of either party. It is agreed that no offer of continuing employment will be made by XXXXX during or immediately after the termination of the assignment. •   XXXXX will reimburse XXXXX salary and employee benefits at a monthly rate not to exceed XXXXX- The XXXXX XXXXX shall apply to XXXXX during the period of assignment. 3. During the assignment, XXXXX will perform the following duties: •   Manage the implementation of the XXXXX- Manage the activities related to the XXXXX- Provide other technical and program support to XXXXX in the implementation of other commercial building initiatives including those with the XXXXX XXXXX[.] 4. ...

. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 186381 Business Number: […] Dear [Client]: Subject: GST/HST RULING GST/HST status of samosas Thank you for your letter of August 15, 2017, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to the supply of cooked and uncooked samosas (the Product) by […] (the Company). ... The Company has confirmed that [#] insulated pizza delivery bags are on site at the [venue] to keep the cooked samosas warm. 7. ...

Statement of Facts Our understanding of the facts is as follows: •   In your legislation XXXXX all funds from the sale of a prepaid funeral contract are required to be placed into a trust account. •   If a consumer wishes to cancel his or her contract, he or she is able to do so and is entitled to a return of his or her funds plus income earned. •   Under the heading XXXXX under the terms and conditions of the draft prepaid funeral contract provided XXXXX XXXXX Ruling Requested The issue on which you need clarification pertains to the timing of payment of the HST, and former GST, when a funeral home sells a prepaid funeral to a client in the province of XXXXX. 1. ... Based on the information provided, the only amount of GST/HST that is payable to the Seller, who must account for this tax in its net tax and remit any net tax owing, at the time the contract is entered into, is the GST/HST in respect to the XXXXX % administrative fee, as indicated in ruling #1 above. ... Yours truly, Carolle Mercier Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...

. / 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. ... You own a hair styling studio that is operated under the business name [...] ... You are registered for GST/HST purposes as a sole proprietor of this business under Business Number [...]. 3. ...

Statement of Facts Our understanding of the facts is as follows: •   XXXXX established Canadian corporation. ... ISCs will solicit orders and re-sell products based on product demonstrations to individual consumers. •   Within the course of XXXXX business, gifts will be provided by ISCs to individuals who host demonstrations. ... No money is exchanged and no voucher or credit note is issued. •   In the event the host orders merchandise in excess of the value of the gift earned, additional payment would be required for this excess amount. ...

Please find enclosed, a copy of the information booklet " GST/HST Information Guide for Charities " which provides more information on the Net Tax Calculation for Charities. ...

. / 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. ... The revisions made only affect the supplies of […][Products A, B, and C] by [the Corporation]. […]. ... [The Corporation] sells […][the products] for more than the purchase cost […] and charges GST on all of the sales. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 95842 December 18, 2007 Dear XXXXX: Subject: GST/HST RULING XXXXX – Eligibility of the XXXXX to claim the 83% public service body rebate Thank you for your letter of XXXXX, concerning the eligibility of the XXXXX to claim the 83% public service body (PSB) rebate. ... Qualifying funding Qualifying funding of the operator of a facility for all or part of a fiscal year of the operator means a readily ascertainable amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during the fiscal year or part, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during the fiscal year or part or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during the fiscal year or part and is paid or payable by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made. 2007/11/29 — RITS 95098 — Bus Charters and Tour Packages ...

. / 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. ... He is not an employee of […] or of any other person. The persons who refer patients to your client are independent contractors. ... That standard letter states that […] 8.[…] 9.[…] RULING REQUESTED You would like to know if your client’s services of social skills training, coaching, and Cognitive Behavioural training (also known as “Cognitive Behavioural Therapy”) fall within the exemption under section 14 of Part II of Schedule V. ...

. / 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 We understand the following from the documents and information you provided on [mm/dd/yyyy], […]: 1. […](the “Owners”) are the legal owners of the property known municipally as […](the “Property”). 2. […]. 3. ... In consideration for the transfer of the Temporary Easement, the owners received a lump-sum of $[…] on the closing date of the agreement. ...