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GST/HST Ruling

1 May 2015 GST/HST Ruling 164658 - Eligibility for input tax credits (ITCs) on amounts paid to law firm

For example, the Law Firm’s statements of account itemized the following services: * Drafting and issuing Statement of Claim; * Reviewing all pleadings; * Attendance at Examinations for Discovery; * All settlement negotiations; * Reviewing all accident benefits documentation; and * Settling of claim for civil damages. 4. The statement of account for [mm/dd/yyyy], indicates that the Law Firm received $[…] in trust as settlement and that the Law Firm’s fees of $[…], HST of $[…], and two other disbursements ($[…] paid to […][A] and $[…] paid to […][B]) were deducted from that amount and the remainder of $[…] was paid to you. 5. ... It shows that the Law Firm’s fees of $[…], HST of $[…], disbursements of $[…], and HST of $[…] were deducted from that amount and the remainder of $[…] was paid to you. 6. ...
GST/HST Ruling

19 April 2011 GST/HST Ruling 81203 - GST/HST treatment of trailer park site rental

The Park is located at [...] in [...], in the municipality of [...], [...] ... The unit measured [...]' x [...]', with an attached deck [...]' x [...]'. ... You were away from the Park [...] during the winter, generally during [...]. ...
GST/HST Ruling

19 April 2011 GST/HST Ruling 127035 - Eligibility for a Point-of-Sale (POS) Rebate - Books

[The Franchisor] developed and is the owner [...] of [...]. 3. [The Franchisor] is the Franchisor of [...]. 4. Article [...] of the Franchise Agreement (the Agreement) states that [...]. 5. Article [...] of the Agreement states that [...]. 6. Article [...] of the Agreement outlines the obligations of the Franchisor [...]. 7. ...
GST/HST Ruling

12 June 2003 GST/HST Ruling 44189 - Tax Status of Various Salads

Mandarin Orange Gelatin (Product B) •   Product B ingredients include: orange gelatin and mandarin oranges •   Sold in 6/24 oz containers •   Packaged in plastic ring mould with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days 3. Raspberry Fruit Gelatin (Product C) •   Product C ingredients include: gelatin and fruit cocktail •   Sold in 6/24 oz containers •   Packaged in plastic ring mould with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days 4. ... Red Roasted Peppers XXXXX (Product G) •   Product G ingredients include: roasted red peppers, corn oil, spices and preservatives. •   Sold in bulk XXXXX lb containers •   Packaged in a plastic tub with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days •   XXXXX 8. ...
GST/HST Ruling

9 March 2011 GST/HST Ruling 119716 - Vehicle Repossession

On [mm/dd/yyyy], [...], a registrant company (the "Borrower") entered into an agreement with [...] ... The loan, granted for an amount of $[...], was repayable over a 60-month term in installments of $[...] plus a lump sum of $[...]. ... The Borrower provided the following securities to the Creditor: First ranking specific security agreement on the Trailer; The Creditor was designated as the beneficiary of the proceeds of insurance covering all property given as security up to its full replacement value; Guarantee in the amount of $[...] from [...]; Guarantee in the amount of $[...] from [...] ...
GST/HST Ruling

23 January 2013 GST/HST Ruling 134086R - Application of GST/HST to salads

The Product contains chopped romaine lettuce, dressing in […] containers, […] bags of croutons, […] ounces of grated parmesan cheese placed on top of the lettuce, and […] lemon wedges placed on top of the lettuce. 4. The Product is labelled "Caesar Salad". […] […] RULING Based on the facts set out above, we rule that the Product is a salad for GST/HST purposes. ... GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service     ...
GST/HST Ruling

7 October 2013 GST/HST Ruling 131101-2 - AND INTERPRETATION - Children's [...][sports] programs

The [Corporation] offers the following [sports] programs for children: [Program A]; [Program B]; and [Program C]. 11. ... The program fees for the [yyyy/yyyy] season were as follows: [...]. 14. ... In the [yyyy/yyyy] [sports] season, the [Corporation]'s programs were scheduled as follows: [...] [Program A]- [...]. [Program B]- [...]. [Program C]- [...]. ...
GST/HST Ruling

17 February 2009 GST/HST Ruling 90031 - GST Rebate Available to XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX XXXXX: XXXXX: XXXXX XXXXX. XXXXX: XXXXX. XXXXX. XXXXX. XXXXX. XXXXX. XXXXX. 10. ...
GST/HST Ruling

10 July 2007 GST/HST Ruling 79146 - Application of the GST/HST to the affairs of the XXXXX

The Municipality leases the second storey of a local elementary school from XXXXX, and sub-leases it to the following organizations: •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. 3. The Municipality also leases spaces in buildings it owns to separate entities that operate the following: •   a community health clinic; •   a health unit; •   a mental health unit; and •   a canteen. 4. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/07/09 RITS 80137 Federal Printed Book Rebate ...
GST/HST Ruling

14 October 2016 GST/HST Ruling 170549 - Joint Venture Election Where Supplies Made by Non-Operator Nominee

We understand: 1. […][In Year X], an agreement (“the co-tenancy agreement”) was entered into by […] (ACo) and […] (BCo). ... ACo is owned by […] (Individual 1), […] (Individual 2) and […] (Individual 3). 4. BCo is owned by […] (Individual 4). 5. ACo and BCo entered into a Nominee Agreement with […] (the Nominee) […][in year X + 1]. 6. ...

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