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25 July 2000 GST/HST Ruling 8156/HQR0001762- Application of GST/HST to Elk Hunting At A Ranch Unedited CRA Tags ETA 163; ETA 252.1 Excise & GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case: 8156 (HQR0001762)July 25, 2000 Subject: GST/HST APPLICATION RULING Application of GST/HST to Elk Hunting At A Ranch Dear Sir: Thank you for your letter of April 4, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction described below. ... Smith Goods Unit General Operations and Border Issues (GOBI) Division Excise & GST/HST Rulings Directorate Encl.: Legislative References: Section 163 & Section 252.1 of ETA NCS Subject Code(s): 11725-6, 11798-28 ...

24 July 1998 GST/HST Ruling HQR0001077- Dance Lessons Unedited CRA Tags ETA 165; ETA 221; ETA Sch V, Part III; ETA Sch V, Part VI, 12                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001077 Business Number: XXXXX                                                                         July 24, 1998 Dear XXXXX Thank you for your letter of August 15, 1997, concerning the application of the Goods and Services Tax (GST) to dance lessons. ... Moore XXXXX XXXXX XXXXX Legislative References: Sections 165 & 221, Part III/Schedule V, section 12/Part VI/Schedule V NCS Subject Code(s): R[-]119153 ...

. / 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. ... You started renting trailer site [...] (the “Site”) on [mm/dd/yyyy]. You have been leasing the Site on a one-year term, renewable annually. ... Your mini-home was sold […] [and moved in yyyy]. […. 9. Your last invoice for the site rental fees is dated [mm/dd/yyyy], and was paid in [mm/yyyy]. ...

There are […] educational institutions in Canada that offer this particular standard of manual osteopathic education. The […] Collège d'Études Ostéopathiques (CEO) in Montréal, […] has been operating since 1982. The Canadian College of Osteopathy (CCO), with branches in Toronto, Halifax, Vancouver, Calgary and Winnipeg, […]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Hooley, CGA Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/07/25 — RITS 45512 — [Application of the GST on the Supply of Lease Financing] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Lynn Fournier Renner Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/12/15 — RITS 83781 — Discounts ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Christopher Lewis Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/08/04 — RITS 81946 — Rebill Invoices ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Marjorie Stevens Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/03/31 — RITS 63336 — Supplies of Tickets to an Event ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Robert Douthwright, CGA Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/31 — RITS 56772 — Importation of Goods ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sincerely, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/02/07 — RITS 62015 — Application of GST to a Game of Chance ...