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GST/HST Ruling

27 August 2010 GST/HST Ruling 125336 - Application of GST/HST to Services Provided for a Finder's Fee

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Based on XXXXX of the Agreement the client shall pay XXXXX the following fees in consideration for the services described in 5 above: A finder's fee in cash equal to XXXXX; A finder's fee in cash equal to XXXXX; and A one-time XXXXX fee of $XXXXX (plus GST) upon the signing of the Agreement. 7. ... In determining if an intermediary's service is included in paragraph (l), all the facts surrounding the transaction, including the following factors, must be considered: the degree of direct involvement and effort of the person in the provision of a financial service referred to in any of paragraphs (a) to (i); the time expended by the intermediary in the provision of a financial service referred to in any of paragraphs (a) to (i); the degree of reliance of either or both the supplier and the recipient on the intermediary in the course of providing a financial service referred to in any of paragraphs (a) to (i); the intention of the intermediary to effect a supply of a financial service referred to in any of paragraphs (a) to (i); and the normal activities of an intermediary in a given industry (including whether the intermediary is engaged in a business of providing financial services). ...
GST/HST Ruling

17 March 2006 GST/HST Ruling 60371 - Application of GST/HST to Memberships Supplied on the Internet

Scenario 3   Customer has an existing lease of a vehicle and wishes to purchase a new vehicle. ... Scenario 7   Customer has an existing lease of a vehicle and wishes to lease a new vehicle. ... Yours truly, Robert Douthwright, CGA Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/04/05 RITS 60463 GST/HST Info Sheet on ABM Services: Interchange ...
GST/HST Ruling

10 November 2009 GST/HST Ruling 108990 - [Application of the GST/HST to Certain Items Contained in the Charges Made in the Supply of Fuel]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Dwight Kostjuk Specialty Tax Unit Financial Institutions & Real Property Division Excise & GST/HST Rulings Directorate UNCLASSIFIED ...
GST/HST Ruling

28 August 1998 GST/HST Ruling HQR0001182 - GST/HST Status of the Supply of Certain Magnifiers

28 August 1998 GST/HST Ruling HQR0001182- GST/HST Status of the Supply of Certain Magnifiers Unedited CRA Tags ETA Sch VI, Part II, 32                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5                                                                         XXXXX XXXXX                                                                                 Case: HQR0001182 Attention: XXXXX XXXXX August 28, 1998 Subject: GST/HST APPLICATION RULING GST/HST Status of the Supply of Certain Magnifiers Dear XXXXX Thank you for your letter of May 12, 1998, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below: Statement of Facts Our understanding of the facts, the transaction(s), and the purpose of the transaction(s) is as follows: 1. ...
GST/HST Ruling

14 April 2004 GST/HST Ruling 47935 - Request for Review of GST/HST Ruling - Cabin XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Statement of Facts & Transactions Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: Your client operates a condominium that comprises about XXXXX RCUs in XXXXX-storey buildings. ... Yours truly, Bao Tran Specialty Unit Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate Encl.: section 1.4 of Chapter 1 of the GST/HST Memoranda SeriesXXXXXXXXXXXXXXX Legislative References: ETA Sch V/Part I/s. 6, 8.1, 13; NCS Subject Code(s): I 11950-1 2004/04/16 RITS 48059 [Leasehold Interest in Ground Lease] ...
GST/HST Ruling

13 September 2005 GST/HST Ruling 60479 - Section 256 New Housing Rebate

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Collin Baird GST/HST Rulings Officer Specialty Tax Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Enc.: GST Memorandum 1.4 Goods and Services Tax Rulings 2005/09/26 RITS 63001 ITC Eligibility in Respect of Coupon Program ...
GST/HST Ruling

31 March 2014 GST/HST Ruling 158880 - s - [Application of the GST/HST to] Deer Feed.

STATEMENT OF FACTS 1. […] (the Store) sells a product called […] Deer Feed (the Product). 2. ... The Product label states: […] [Describes benefits of this Deer Feed] 5. ... The Store website describes the Product as follows: […] 7. The Product is ordinarily purchased by both deer farmers and hunters. ...
GST/HST Ruling

13 March 2003 GST/HST Ruling 44051 - Rebate for GST on Printed Books

Statement of Facts Our understanding of the facts is as follow: •   The School was incorporated under the XXXXX; •   The School was registered as a Private Vocational School XXXXX XXXXX and has held a certificate of registration under the Private Vocational Schools Act for the years XXXXX; •   The School does not qualify as a non-profit organization under subsection 123(1) of the ETA. ...
GST/HST Ruling

26 January 2011 GST/HST Ruling 127153 - Application of the GST/HST to Fuel Gas

Statement of Facts Our understanding of the facts is as follows: 1. [...] [the Company] operates a natural gas transportation system in [...] [Canada]. 2. Gas used to operate the compressors which propel the gas in pipelines is commonly referred to as fuel gas or compressor gas. 3. [...]. 4. ...
GST/HST Ruling

29 May 2018 GST/HST Ruling 168723 - Application of GST/HST to supplies of cannabis for medical purposes

. / 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. ... The Business is a commercial producer of various strains of dried marihuana for medical purposes […] and is […] owned by […]. ... The Business was licensed by Health Canada on [mm/dd/yyyy] to […][produce and sell cannabis products] at its facility located in […][City], ON. […] The Business is listed on Health Canada’s website as a licenced producer. 3. ...

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