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Yours truly, Michel Guay Municipalities and Health Care Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: Susan Eastman Michel Guay Legislative References: section 7 of Part II of Schedule V to the ETA NCS Subject Code(s): R-11865-14 ...

Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: S. ...

The Product is described as being "XXXXX " and as being XXXXX[.] 3. ...

Ruling Given Based on the facts set out above, we rule that the supply of XXXXX is a taxable supply at the rate of 7% or 15 % if supplied in the harmonized provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador. ...

Yours truly, Nicole Thomas Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate c.c.: D. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subparagraph 7(ii) is particularly relevant: "... The PC Points could be redeemed, subject to the Loyalty terms and conditions, against the purchase of any eligible products, as defined in the LSA. ...

25 November 1997 GST/HST Ruling HQR0000640- Application of the GST/HST to the Administrative Fees and Non-member Equalization Payments of a Trade Union Unedited CRA Tags ETA 123(1) membership; ETA 165(1); ETA 189; ETA 221(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa, ON K1A 0L5 XXXXX Case: HQR0000640 XXXXX November 25, 1997 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of April 2, 1997, with attachments, in which you requested a ruling with respect to the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the administrative fees and non-member equalization payments ("equalization payments") paid by XXXXX producers to the XXXXX Our understanding of the facts and the transactions is as follows. ... Pursuant to subparagraph 189(a)(i) of the ETA, "... where an amount is paid by a person to an organization as (a) a membership due paid to a trade union defined (i) in section 3 of the Canada Labour Code...... the organization shall be deemed to have made an exempt supply to the person and the amount shall be deemed to be consideration for the supply. ...

. / 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. ... [X], resides at […][the Centre] in […], Ontario. 2. The Centre is a government funded long-term care facility. 3. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The only exception to this is: • where a principal practitioner enters into a bona fide arrangement to share fees with a locum (i.e., apportion fees between the principal practitioner and the locum for health care services rendered to an individual), as explained in the preamble of P-238 and described under one (1) therein; • where the medical practice organization is a partnership, as described under three (3); or • where the medical practice organization involves cost-sharing under an agency arrangement, as described under four (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: 162100 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to supplies of cannabis for medical purposes Thank you for your letter of May 9, 2014, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of medical cannabis or dried marihuana made by […] (the Business). ... Under subsection 3(3) of the ACMPR the following persons may possess cannabis: (a) a person who has obtained cannabis for their own medical purposes by producing it as a registered person; (b) a person who has obtained cannabis — for their own medical purposes or for those of another individual for whom they are responsible — from a designated person; (c) a person who requires cannabis for their business as a licensed producer and who possesses it in accordance with section 22 of the ACMPR; (d) a person who requires cannabis for their business as a licensed dealer; (e) a person who is employed as an inspector, an analyst, a peace officer, a member of the Royal Canadian Mounted Police or a member of the technical or scientific staff of a department of the Government of Canada or of the government of a province and who possesses the cannabis for the purposes of and in connection with their employment; or (f) a person who is acting as the agent or mandatary of a person whom they have reasonable grounds to believe is a person referred to in paragraph (e) and who possesses the cannabis for the purpose of assisting that person in the administration or enforcement of any Act or its regulations. 21. ...