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GST/HST Ruling

14 February 2017 GST/HST Ruling 171013 - Registration for GST/HST purposes

. / 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 are a self-employed contractor working with […] ([…][the Company]), based in […][City 1, Province 1]. 2. ... You are registered for GST/HST purposes with account number […] 4. In your letter, you described your duties with [the Company] as follows: “My title as a contractor through [the Company] is […][Client’s job title]. ...
GST/HST Ruling

9 July 2013 GST/HST Ruling 150805 - GST/HST status of the importation of a crop spraying aircraft

. / 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 facts to be as follows: 1. [...] ... The Product's hopper (tank capacity for the liquid spray system) is [...]. ...
GST/HST Ruling

22 March 2022 GST/HST Ruling 200876 - Supply of […][a feed ingredient]

. / 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 Product has been assigned a registration number […] by the Canadian Food Inspection Agency (CFIA) and is regulated under the authority of the Feeds Act. 6. According to the Company’s Safety Data Sheet dated [mm/dd/yyyy], the composition/information on ingredients is Palmitic Acid […]. ...
GST/HST Ruling

8 June 2022 GST/HST Ruling 242596 - Tax Status of Lymphedema Compression Garments

. / 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 that: 1. […] (the “Client”), suffers from primary congenital lymphedema (also known as “Milroy’s Disease”) in both legs and has been using an intermittent compression pump since puberty. 2. […]. 3. ... The […][Products’] website indicates that [Product 1] and [Product 2] are designed for use together as the [] in treatment of various lymphatic and vascular conditions. ...
GST/HST Ruling

2 March 2001 GST/HST Ruling 6238 - Powdered Drink Mix

The directions on the label recommend the following ways to mix the powder to form a drink for consumption after a workout: •   mix 60 grams (1/2 cup) of the product with 250 ml (1 cup) of cold low fat skim or whole milk, or •   for a XXXXX, mix 65 grams (3/4 cup) of the product with 250 ml (1 cup) of cold water or juice, or •   for variety, blend the product with XXXXX. 4. ... Publications: GST/HST Memoranda Series, No. 4.3, Basic Groceries, Paragraphs 16,17 & 18. ...
GST/HST Ruling

18 July 2002 GST/HST Ruling 41139 - Application of the GST/HST to Vitamin-fortified Dietary Supplements

The following are some of the factors that apply to the Product: •   Products that are represented for a therapeutic or preventative use or to achieve specific beneficial effects relating to performance or physique are not considered to be basic groceries. ... The Product separately lists ingredients as either active or non-medicinal. •   Directions for use or restrictions relating to the amount to be consumed are generally not characteristics of products that the average consumer would consider to be a food, beverage or ingredient. ... The Product has a recommended daily adult dose of XXXXX. •   The presence of a Drug Identification Number, although not determinative in itself, is an indication that the Product is promoted and consumed for its beneficial effects on personal health. ...
GST/HST Ruling

17 December 2003 GST/HST Ruling 40640[1] - Arranging for a Financial Service

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... The elements that should be present are: •   the intermediary will help either the supplier or the recipient or both, in the supply of a financial service, •   the supplier and/or recipient count on one or more intermediaries for assistance in the course of a supply of a financial service, and •   the intermediary is directly involved in the process of the provision of a financial service and will therefore, expend the time and effort necessary with the intent to effect a supply of a service described in paragraphs (a) to (i) of the definition of financial service. ...
GST/HST Ruling

28 April 2003 GST/HST Ruling 40597 - Status as a Non-profit Organization Under Section 259 of the Excise Tax Act

Our understanding of the facts is as follows: XXXXX •   The Organization is a federal Crown corporation and reports to the Minister XXXXX. XXXXX will regulate and monitor the performance of XXXXX. •   The Organization meets the definition of "agent corporation" as that term is defined in the Financial Administration Act. •   According to subsection 99(1) of the Financial Administration Act, where title to property is held in the name of an agent corporation, that property is the property of Her Majesty in right of Canada. •   The Organization is included in Schedule III to the Financial Administration Act. ... The Regulations also require that an amount of government funding be "... identified in the annual financial statements of the particular person for the year as government funding... ...
GST/HST Ruling

7 July 2016 GST/HST Ruling 151960 - Services relating to individuals with autism

You operate a business as a sole proprietor in British Columbia […]. 2. You are a Board Certified Behavior Analyst (BCBA) specializing in Applied Behavior Analytic (ABA) services for children with autism. […]. 3. ... You sometimes provide instruction to school team members, depending on the child’s age and whether the family chooses. […]. 13. ...
GST/HST Ruling

15 October 1998 GST/HST Ruling HQR0001212 - Application of the GST/HST to Service Charges for Customer Parking

15 October 1998 GST/HST Ruling HQR0001212- Application of the GST/HST to Service Charges for Customer Parking                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX M. Guerra                                                                         Case: HQR0001212 File: 11755-14 Attention: XXXXX October 15, 1998 XXXXX Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of April 1, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ...

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