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When Company A sells the finished product, it must sell it on a tax-paid basis unless an exemption applies, such as: * The diesel is sold to a licensed wholesaler. * The diesel is sold to a licensed manufacturer who will further manufacture the diesel or where a section 48 authorization exists. * The diesel is sold to an end-user for use in the generation of electricity, except where the electricity so generated is used primarily in the operation of a vehicle. The end-user must provide a certificate. * The diesel is exported from Canada. * The fuel is sold and used as ships’ stores. * The diesel is sold as heating oil. ... Yours truly, Nathalie Robitaille Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

Question # 12- Nombre de demande par demandeur/immeuble Contexte A) Situation générale Contexte Cas où un immeuble résidentiel de 8 unités dont 6 sont louées. ... A) Situation particulière Contexte Cas où un immeuble d'habitation de 6 unités est détenu par trois propriétaires dont le % de propriété est différent: M. ... Cependant, en autant que les logements sont des " habitations admissibles " en vertu de la définition au paragraphe 256.2(1) de la LTA, chaque personne doit produire qu'une demande de remboursement (En vertu de 262(2) de la LTA) sur l'ensemble de l'immeuble dès que bon lui semble à l'intérieur du délai de 2 ans prévu. ...

RetailCo is […] with stores across Canada selling a wide range of supplies, including food. 4. ... It manufactures and sells to RetailCo a variety of […] (“product”). 5. ... RetailCo, […], coordinates and schedules the agreed-upon demos for and on behalf of USCo by entering the scheduling details into the system. 13. ...

29 November 2007 GST/HST Ruling 97231- – Tax status of XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 97231 November 29, 2007 XXXXX: Subject: GST/HST RULING – Tax status of XXXXX Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/11/29 — RITS 97232 — Tax Status of [Dessert Products Not "Similar to Pudding"] ...

29 November 2007 GST/HST Ruling 97232- – Tax status of XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 97232 November 29, 2007 XXXXX: Subject: GST/HST RULING – Tax status of XXXXX Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/11/26 — RITS 99314 — Eligibility for Accommodation Rebate ...

8 October 2004 GST/HST Ruling 53262- Timeshare Resort Points / Default by Purchasers of Points Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Smith Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/10/08 — RITS 53429 — Advertising Services XXXXX ...

October 24, 2011 Dear [Client]: Subject: GST/HST RULING [...] [Sale of] Gift Cards Thank you for your letter of August 31, 2011, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to [...] gift cards (the "gift cards"). ... (RetailerCo) is a retailer and is registered for GST/HST purposes with Business Number [...]. 2. ... A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...

STATEMENT OF FACTS We understand the following based on discussions with you and […], materials found [on relevant websites], and supplemental documentation received from the corporation: 1. […] was incorporated under the Canada Business Corporations Act on [mm/dd/yyyy] […] [and] is operating as […](the Corporation) in […][the Province]. 2. The Corporation is a GST/HST registrant with GST/HST account number […] effective [mm/dd/yyyy]. ... This is a […][Method] that was created in […]. It is available in the subjects of reading, writing, math and science. […]. d) The [Method] is currently being used […][by school authorities] in [the Province] […]. ...

15 December 2017 GST/HST Ruling 155280R2- – Services provided for children in care of province. ... Your client is registered for GST/HST purposes with account number […]. 3. ... Your client has provided us with a document titled […] dated [mm/dd/yyyy]. ...

1 February 1998 GST/HST Interpretation 1998-02-01- Calculation of Penalty & Interest Unedited CRA Tags ETA 280(1) Brian Paynter Program Officer Assessment & Collections Robert Bowman A/Rulings Officer GST/HST Rulings & Interpretations Directorate Subject: Calculation of Penalty & Interest Thank you for your electronic mail message dated September 15, 1997, concerning the application of subsection 280(1) of the Excise Tax Act (ETA) where a registrant requests an adjustment to a previously filed return to correct an error that resulted in an overpayment of a net tax refund to the registrant. ...