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30 September 1998 GST/HST Ruling HQR0000338- Application of the GST/HST to Monetary Advances Made as a Financial Service Unedited CRA Tags ETA 123(1) financial service; ETA Sch V, Part VII, 1 XXXXX GST/HST Rulings and Interpretations XXXXX                 Directorate XXXXX                 Place Vanier, Tower C, 10th Floor XXXXX                 25 McArthur Avenue XXXXX                 Vanier, ON K1A 0L5 XXXXX Case: HQR0000338                                                                         September 30, 1998 Dear Mr. ... Mulinda Government Sectors Unit Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate Legislative References: 123(1)- definition of financial service; Section 1 of Part VII of Schedule V- exempt supplies of financial services NCS Subject Code(s): R-11590-05; 11848-04 XXXXX ...

31 August 1998 GST/HST Ruling HQR0001198- Medical Clinic Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 7                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001198 XXXXX Attention: XXXXX August 31, 1998 Subject: GST/HST APPLICATION RULING Medical Clinic Dear Sir: Thank you for your letter of May 5, 1998 to XXXXX (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate c.c.: P. ...

26 August 1998 GST/HST Ruling HQR0001199- Application of the GST/HST to Management Corporations and Health Care Services Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 7 XXXXX XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0001199August 26, 1998 Thank you for your letter received May 28, 1998 to Enikö Vermes (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate c.c.: E. ...

17 June 1998 GST/HST Ruling HQR0001019- Application of the GST/HST to Annual Dues of Members that Fund the Operating Costs of a Not-for-profit Campground Unedited CRA Tags ETA Sch V, Part I, 7(b)(ii)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5  XXXXX  XXXXX Case: HQR0001019  XXXXX                Files 11950-1; 11783-3 Sch. V, Part I, 7(b)(ii)                                                                         June 17, 1998 Dear XXXXX We are writing in reply to a letter dated December 29, 1997 (with attachments) from XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction described below. ...

Yours truly, Phil Tang Specialty Tax Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate XXXXX OFFICE COPY Legislative References: Subsection 123(1) definitions Section 140 Part VII, Schedule V Sections 7 & 9, Part I, Schedule V NCS Subject Code(s): 11950-1, 11590-5 ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In particular, the registrant must either: • cause physical possession of the property to be transferred to a person at a place outside Canada, or • cause physical possession to be transferred to a carrier, or mail the property, for export and delivery to a person at a place outside Canada, or • cause physical possession of the property to be transferred at a place in Canada to the non-resident person or any other person (each referred to as an "exporter") for export in the following circumstances:- after physical possession of the property is transferred to the exporter, the exporter exports the property as soon as is reasonable given the circumstances surrounding the exportation and, if applicable, in accordance with the normal business practices of the exporter and the owner of the property,- the property has not been acquired by the non-resident person or any owner for consumption, use or supply in Canada at any time after physical possession of the property is transferred to the exporter and before it is exported,- after physical possession of the property is transferred to the exporter and before the property is exported, it is not further processed, transformed or altered, except to the extent reasonably necessary or incidental to its transportation, and- the registrant maintains satisfactory evidence that the property has been exported, will be exported. ...

There are no restrictions with respect to where the cgi-scripts may be used and the place of negotiation (Section 1 of Part I of Schedule IX to the ETA defines "place of negotiation" to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ... These packages contain some or all of the modules (i.e., software programs) in its XXXXX series and, by bundling the modules, the client saves XXXXX % off the standard price of the individual module. ... A copy of Policy Statement P-222- " Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of the Excise Tax Act " is also enclosed for your reference. ...

This method might also be used for children or for patients who cannot tolerate the internal stimulation sensors/probes. •   Patients are also taught contractile muscle function. ... Explanation Section 37 of Part II of Schedule VI zero-rates "... an incontinence product that is specially designed for use by an individual with a disability". ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies & Government Division Excise and GST/HST Rulings Directorate c.c.: S. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Nutrition Facts per bar (XXXXXg) XXXXX Product is as follows: Amount % Daily Value Calories XXXXX Fat XXXXXg XXXXX% Saturated XXXXXg +Trans XXXXXg XXXXX% Cholesterol XXXXXmg Sodium XXXXXmg XXXXX% Carbohydrate XXXXXg XXXXX% Fibre XXXXXg XXXXX% Sugars XXXXXg Protein XXXXXg Vitamin A XXXXX% Vitamin C XXXXX% Calcium XXXXX% Iron XXXXX% 8. ... The Nutrition Facts per bar (XXXXXg) XXXXX Product is as follows: Amount % Daily Value Calories XXXXX Fat XXXXXg XXXXX% Saturated XXXXXg +Trans XXXXXg XXXXX% Cholesterol XXXXXmg Sodium XXXXXmg XXXXX% Carbohydrate XXXXXg XXXXX% Fibre XXXXXg XXXXX% Sugars XXXXXg Protein XXXXXg Vitamin A XXXXX% Vitamin C XXXXX% Calcium XXXXX% Iron XXXXX% 11. ...

. / 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: 181981 Dear [Client]: Subject: GST/HST RULING Prescribed property and services for the purposes of the Public Service Body Rebate (GST/HST) Regulations Thank you for your letter of January 24, 2017, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to […] (the Charity)’s entitlement to claim a public service bodies’ rebate (PSB rebate) of the goods and services tax (GST)/harmonized sales tax (HST). ... However, the Charity files for the PSB rebate using the GST/HST account number […]. ...