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GST/HST Ruling

17 March 2016 GST/HST Ruling 170841 - Application of GST/HST to coconut based beverages

STATEMENT OF FACTS We understand the facts as follows: 1. […], […] (the Company), manufactures and sells 3 coconut based beverage products (the Products) […]: a. […] (Product A); b. […] (Product B); and c. […] (Product C). 2. ... The Products include […][list of ingredients]. […]. 5. […] coconut cream is used as the base in the Products. 6. Product A has […]% natural coconut cream by volume. 7. Product B has […]% natural coconut cream by volume. 8. ...
GST/HST Ruling

25 January 2013 GST/HST Ruling 140259 - Application of the GST/HST to sponsorship revenue and advertising services

The [agreement] can be summarized as follows: […] [Describes the obligations of the Association and the Sponsor] […] [Describes the general provisions of the agreement] […] [Identifies which province's laws govern the agreement] 5. ... The sponsor is referred to in the agreement as "[…]". The terms of the sample agreement provides as follows: […] 7. ... Yours truly, Heather Reardon Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate     ...
GST/HST Ruling

5 August 2014 GST/HST Ruling 162970 - Tax Status of […][the Product]

The Product is new and has been launched in […] but not yet in Canada. 4. […]. 5. A sample of the Product, in the […] flavour, […], has been provided. 6. ... It comes in [#] different flavours: […][list of flavours]. * Taste: The Product tastes very much like the […] potato chips. * Texture: The Product is thin, light, puffed, and dry. ...
GST/HST Ruling

29 June 2018 GST/HST Ruling 125593r - Municipal wastewater discharge services

Specifically, the […] locations referred to above include: […] 5. […][Additional information from the report] 6. ... Accordingly, the municipalities operate on a basis of understanding and cooperation as the supplies have been ongoing since the expiry of the previous formal agreement. 7. […] 8. […] 9. […] states that a draft Agreement has been developed between the City and [XYZ] and outlines some of the key points as follows: a. […]; b. […]; c. […]; d. ... Invoices for the receipt and treatment of these wastewater […] will be prepared quarterly […] 10. […]. ...
GST/HST Ruling

19 July 2011 GST/HST Ruling 125864 - Application of GST/HST to Profit Share Payments

Subparagraph [...] of the Agreement provides that the Bank will be entitled to a quarterly [...] ... Where the [...] is [...] the Bank will pay the [...] re-payment to the Insurer. 10. ... Pursuant to section [...] of the Agreement, the Insurer will also be paying the Bank a [...]. ...
GST/HST Ruling

17 January 2013 GST/HST Ruling 119144 - Rebate for printed books under section 259.1 of the Excise Tax Act

[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 119144   Business Number: […]   January 17, 2013 Dear [Client]: Subject: GST/HST RULING Rebate for printed books under section 259.1 of the Excise Tax Act Thank you for your letter of October 26, 2009, concerning the eligibility of […] (the Church) to claim a rebate for printed books pursuant to section 259.1 of the Excise Tax Act (ETA). ... The library is open to the congregation of the Church and members of the general public on [dd] and [dd] between the hours of […] and […]. ... Yours truly, Trent MacDonald Charities and Non-Profit Organizations Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate     ...
GST/HST Ruling

15 July 2005 GST/HST Ruling 59548 - Application of GST/HST to Cranberry Juice

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... We provide the following in response to your questions: 1 & 2. Depending on the facts of a particular situation, it may appear that there is an advantage when a significant portion of a tour package is short-term accommodation. ... Yours truly, Alyson Trattner Manager, Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate APPENDIX A- Tour Package elements: Short-term accommodation $ 930.00 Tour package purchased * $ 1,200.00 GST on accommodation 65.10 GST on tour package 84.00 less: Rebate (100% of GST paid) 65.10 less: Rebate (50% of GST paid on package) 42.00 Non-registered, non-resident tour operator's cost to operator's cost to acquire element acquire element forms part of the larger Tour Package Tour package includes short-term accommodation at a hotel or resort $ 930.00 Non-registered, non-resident tour $ 1,242.00 Supply made by a non-registered, non-resident tour operator (NR/NR) to a non-resident Operator's selling price $ 2,598.00 20% mark-up on cost ($930 + $1,200) GST not applicable- plus GST not rebated ($42)  ------------- Operator's revenue $ 2,598.00 Operator's revenue $ 2,598.00 less: Short-term accommodation 930.00 less: Tour package 1,242.00 includes GST paid and not rebated ($42)  -------------- Net amount $ 426.00 (before other expenses) Registered tour operator's amount charged to customer Operator's revenue (consideration) $ 2,510.15 GST 175.71 less: Rebate 87.86  ------------- $ 2,598.00 amount the same as the NR/NR's selling price Supply made by a registered tour operator to a non-resident Operator's revenue (consideration) $ 2,510.15 less: Short-term accommodation 930.00 registered tour operator entitled to claim ITC for GST less: Tour package 1,200.00 registered tour operator entitled to claim ITC for GST  ------------ Net amount $ 380.15 (before other expenses) 2005/07/25 RITS 60361 Monitoring Services ...
GST/HST Ruling

7 April 2010 GST/HST Ruling 114205 - Application of GST/HST to XXXXX Juice

The Product label states: XXXXX. Recommended Use: XXXXX. WARNING: Consult a health care practitioner prior to use if you are pregnant or breastfeeding. XXXXX. Medicinal Ingredients: XXXXX. Non medicinal Ingredients: XXXXX. Serving Portion XXXXX. XXXXX. No artificial flavours, colours, or sweeteners, and no added sugar. Refrigerate after opening. 10. The XXXXX Website states: XXXXX XXXXX XXXXX Ruling Requested You would like to know how the GST/HST applies to supplies of the Product. ...
GST/HST Ruling

7 November 2002 GST/HST Ruling 41783 - GST/HST Ruling Request for Dietary Supplements

XXXXX (Product C) •   Product C is a XXXXX energy bar •   The flavours of Product C are: XXXXX •   All of the flavours of Product C are XXXXX chocolate-coated. 4. ... XXXXX (Product G) •   Product G is an XXXXX powder •   Product G states "Note: For therapeutic use only" •   Product G directions state, XXXXX •   Product G is labelled as a vitamin and mineral supplement 8. ... XXXXX (Product I) •   Product I is an XXXXX powder •   Product I states "Note: For therapeutic use only" •   Product I directions state XXXXX •   Product I is labelled as a vitamin and mineral supplement 10. ...
GST/HST Ruling

30 December 2013 GST/HST Ruling 136499 - Application of GST/HST to fees related to loans provided by a limited partnership

Section [...] provides that the capital commitment of each Limited Partner shall be equal to $[...] multiplied by the number of units ([...]), whereas the capital commitment of General Partner in respect of the interest of the General Partner is $[...]. 6. ... Based on section [...], the net income of the Partnership for each Fiscal Year shall be allocated to the [...] ... The General Partner receives amounts for a capital commitment of $[...] whereas, each Limited Partner's capital commitment is $[...] multiplied by the number of units, [...]. ...

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