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GST/HST Ruling

3 May 2022 GST/HST Ruling 223567 - […][[…][Whether a Congress is a foreign convention]]

The overall planning of the Congress is organized by […] (the Society) and […]. 3. ... [yyyy] Virtual Meeting Total delegates was [#] (6% Canadian, […]: [94% non-residents][…]) [yyyy] […][Meeting Held outside Canada] Total delegates was [#] (8% Canadian, […]: [92% non-residents] […]) [yyyy] […][Meeting Held outside Canada] Total delegates was [#] (7% Canadian, […]: [93% non-residents] […]) According to the agenda you submitted, the first day of the Congress will have two simultaneous workshops of two hours each, two vendor workshops of one hour, an opening reception and a council and keynote speaker dinner. During the remaining [#] days, there will be [#] keynote speaker addresses […], three poster sessions […], and […][various] periods having […][multiple] simultaneous symposium/oral sessions […]. ...
GST/HST Ruling

27 September 2011 GST/HST Ruling 131157 - GST/HST RULING - [Application of the GST/HST on the retail value of] Promotional Certificates

Upgrade [...] Facial to [...] minutes for $[...] or [...] minutes for $[...] 4. ... Receive [...]% off of any manicure and pedicure Eye [...] Treatment and Massage: Free [...] minute eye [...] treatment, value $[...], plus free [...] ... Upgrade the massage to [...] minutes for only $ [...] or [...] minutes for only $[...] 11. ...
GST/HST Ruling

7 June 2011 GST/HST Ruling 124973 - Entrance fees on golf club memberships

-year installment plan, $[...] plus HST on application and [...] annual payments of $ [...] plus HST. ... Membership is $[...] plus HST [...] or, under the [...]-year installment plan, $[...] plus HST per year. [...] 18. ... Section [...] states [...]. 22. Section [...] of the Club Bylaws states [...] 23. ...
GST/HST Ruling

8 August 2011 GST/HST Ruling 133549 - Store brand food products

(Product A) [...] (Product B) [...] (Product C) [...] (Product D) [...] ... A recommended serving size is [...] pieces. [...] are labelled as [...] and [...]. ... The ingredients for [Variety 3] are [...] dried [...] and [...] dried [...]. ...
GST/HST Ruling

22 July 2004 GST/HST Ruling 51883 - GST/HST Treatment of Various Health-related Products

GST considered to have been collected: •   on the standby charge ($4,800 x 6/106) = $ 271.70 •   on the operating cost ($595 x 5%) = $   29.75 •   on the operating cost reimbursement ($500 x 5%) = $   25.00 •   Total GST $ 326.45 ======= Your summarized comments with respect to Example 1: You presented the view that the example looked fine. Comments from Excise & GST/HST Rulings with respect to Example 1 In our view the GST that the registrant will be deemed to have collected should be calculated as follows: •   on the standby charge ($4,800 x 6/106) = $ 271.70 •   on the operating cost ($595- $500) x 5% = $     4.75 •   on the operating cost reimbursement ($500 x 5%) = $   25.00 •   Total GST $ 301.45 ====== Example 2: As a corporation registered for the HST, the employer buys a vehicle that is used more than 50% in commercial activities and is made available to the employee during 2003. ... GST considered to have been collected: •   on the standby charge ($10,800 x 6/106) = $ 611.32 •   on the operating cost ($3,570 x 5%) = $ 178.50 •   on the operating cost reimbursement ($4,370 x 5%) = $ 0 •   on the standby charge reimbursement ($10,000 x 5%) = $ 0 •   Total GST $ 789.82 ====== Your comments with respect to Example 3: You expressed the opinion that the operating cost reimbursement should be calculated as: $4,370 x 5% = $218.50. ...
GST/HST Ruling

24 March 2014 GST/HST Ruling 161082 - Value of temporary importation of leased bus and trailer

. / 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. ... We understand that: * […] (the “Lessee”) has entered into an agreement to lease the following bus and trailer from […] (the “Lessor”), a non-resident person with whom the Lessee deals at arm’s length: Bus Type Model Number Serial Number Registration Number […] […] […] […] […] […] […] […] * The lease agreement is for a period beginning on [mm/dd/yyyy], and ending on [mm/dd/yyyy]. * The bus and trailer will be imported at […], on [mm/dd/yyyy] and will be exported on [mm/dd/yyyy]. * The total number of months that the bus and trailer are to be held in Canada by the Lessee under a lease with the Lessor will not exceed 24 months. ... The trailer is subject to tax pursuant to section 212 of the ETA at the time of importation at […], and it does not qualify as a non-taxable importation pursuant to Schedule VII to the ETA or pursuant to the Non-Taxable Imported Goods (GST) Regulations. ...
GST/HST Ruling

27 April 2011 GST/HST Ruling 134683 - Valeur de l'importation temporaire d'un aéronef loué

Nous comprenons que: [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation [...] [...] [...] [...] Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. L'aéronef sera importé à [...] ...
GST/HST Ruling

27 April 2011 GST/HST Ruling 134684 - Valeur de l'importation temporaire d'un aéronef loué

Nous comprenons que: [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation [...] [...] [...] [...] Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. L'aéronef sera importé à [...] ...
GST/HST Ruling

15 March 2022 GST/HST Ruling 219487 - [Whether a conference is a foreign convention]

The overall planning of the [Conference] is organized by […] (the […][Organization]) and […]. 3. ... The [Organization] expects that approximately [#] people will attend the [Conference] and that at least 85% of the paid admissions will be for non-residents of Canada based on statistics of the past three meetings: 2020 Virtual Meeting Total delegates = [#] (8% Canadian, top 3 countries: [Country X], Canada, [Country Y]) 2018 [City B, Country X] Total delegates = [#] (7% Canadian, top 3 countries: [Country X], Canada, [Country Y]) 2016 [City C, Country X] Total delegates = [#] (8% Canadian, top 3 countries: [Country X], Canada, [Country Y]) The [Organization] will be in charge of supplying admissions to the [Conference] to attendees, as well as space to exhibitors who are authorized to promote their products at the [Conference]. 6. According to the agenda you submitted, the [Conference] will consist of pre-conference workshops on the first day, two […] addresses and one […] reception, [#] […] keynote speakers, [#] […] sessions, [#] poster and exhibitor sessions and [#] […] awards ceremony including a […] meeting. ...
GST/HST Ruling

13 September 2012 GST/HST Ruling 140122 - Application of the Point-of-Sale Printed Book Rebate to Supplies of Knitting Publications

Product B is a single, glossy, […]” x […]” page, which is folded in half. ... Product D contains the following designs: […]. For each design, there is a photograph(s) of the finished garment and detailed knitting instructions on how to create the garment using […] yarn. * Product E, […], is [#] pages that are bound with staples in the spine. ... The Company has requested a review of a ruling dated [mm/dd/yyyy], where it was ruled that the following products do not qualify for the point-of-sale rebate for printed books pursuant to paragraph 259.1(1)(n) in that they were “an assemblage of blueprints, patterns or stencils”. * […], is a knitting instruction publication for […] in a leaflet format similar to Products A and B. * […], is a knitting instruction publication in a leaflet format similar to Products A and B. * […], is a knitting instruction publication in a leaflet format similar to Products A and B. * […], is a bound […] page publication with knitting instructions for […] garments, similar to Products C, D, and E. * […], is a bound knitting instructions publication with knitting instructions for […] garments, similar to Products C, D, and E. * […], is a bound knitting instructions publication with […] pages, similar to Products C, D, and E. 5. ...

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