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Excise Interpretation
18 June 2019 Excise Interpretation 198258 - – Fuel sold for use as ships’ stores
18 June 2019 Excise Interpretation 198258- – Fuel sold for use as ships’ stores Unedited CRA Tags ETA Part VII — General (58.1-116); Part III, Section 23 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...
GST/HST Ruling
23 November 2010 GST/HST Ruling 81896 - Supply by [the] [...] Association
November 23, 2010 Dear [Client]: Subject: GST/HST RULING Supply by [the] [...] ... The Association owns and operates a recreational vehicle park (the Park) that is located in the Township of [...] ... A sample membership agreement [...] (the Agreement) was included with your submission. ...
GST/HST Ruling
21 December 2017 GST/HST Ruling 157478 - – Merchandise returns
Paragraph […] of the Purchase Agreement stated that each of [the Retailer] and [the Corporation] had the right at any time on at least [#] days’ written notice to the other party to terminate the Purchase Agreement. In accordance with section […], the Purchase Agreement would enure to the benefit of and be binding upon the parties and their respective successors and assigns. 5. ... Specifically, section […] of the Purchase Agreement included the following provisions: […] 8. ...
GST/HST Ruling
22 October 2021 GST/HST Ruling 203162 - – […][Supplies of Services of Tutoring or Instructing]
STATEMENT OF FACTS We understand that the following statement of facts applies to your situation. 1. […] (the Partnership) is a partnership that provides instruction to beginning and struggling readers […]. 2. ... Clients are located through […] and word of mouth. The Partnership rents office space where the services are provided. 5. ... The Program follows a direct instruction method; one-on-one individualized instruction is used […]. 10. ...
GST/HST Ruling
25 July 2017 GST/HST Ruling 181117 - – Tax status of medical supplies
Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 181117 Business Number: […] [Addressee] Dear [Client]: Subject: GST/HST RULING Tax status of medical supplies Thank you for your letter of […], concerning the application of the goods and services tax (GST)/harmonized sales tax (HST) to the supplies of various medical devices made by […] ([…][ABC]). ... [ABC] primarily sells products in ostomy, urinary continence […][and related products]. 3. […]. 4. ... For example, one particular product is […][Product Y] […]. […][Description of Product Y] This product is also used for other purposes, such as […][other medical use]. 7. […] RULING REQUESTED You would like to know whether supplies of multi-purpose products [ABC] sell[s], […] […][Products X and Y],are zero-rated. ...
GST/HST Interpretation
14 March 2019 GST/HST Interpretation 152843 - – Place of supply of printed matter and invoice management supplies
14 March 2019 GST/HST Interpretation 152843- – Place of supply of printed matter and invoice management supplies Unedited CRA Tags ETA Part IX, 144.1, ETA Sch IX, Part II Sec. 1, Part II Sec. 3, Part IX Sec. 3, Part VI Sec. 5, Part VII, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 13(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Two aspects of the Supplier’s Product A business include the production or processing of printed matter [the Printed Matter Supply] for a customer (the Recipient), which the Supplier then mails to addresses provided by the Recipient […], and the provision of invoice management services [the Invoice Management Supply] to the Recipient […]. 3. ... For more information on the place of supply rules, please refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (B-103). ...
GST/HST Interpretation
17 May 2017 GST/HST Interpretation 174642 - – Application of the GST to the supply of a multiple unit residential complex by way of a head lease
17 May 2017 GST/HST Interpretation 174642- – Application of the GST to the supply of a multiple unit residential complex by way of a head lease Unedited CRA Tags ETA Part IX: 123(1),136.1(1),169(1),191(10),191(3); ETA Sch V, Part 1, Sections 5-7 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Generally, the project involves the construction of a building that will be comprised of approximately [#] fully self-contained apartment units, each with one or two bedrooms, a full bathroom, and a kitchen. ... Based on gross annual rental revenue, revenue from short-term stays is expected to be approximately […]% of gross annual rental revenue with revenue from long-term stays expected to be approximately […]% of gross annual rental revenue. 15. ...
Excise Ruling
9 August 2017 Excise Ruling 181882 - – [Sale of Diesel Fuel]
9 August 2017 Excise Ruling 181882- – [Sale of Diesel Fuel] Unedited CRA Tags ETA Part VII, 66 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. Excise Duties and Taxes Division Place de Ville, Tower A, 11th Floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 181882 Dear [Client]: Subject: EXCISE RULING – [Sale of Diesel Fuel] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Excise Tax Act to fuel sold at the […] Terminal in […][City 1], […][Province 1]. ... Title and risk of the diesel fuel was passed on to [ACo] at [the Company]’s […] Terminal in [City 1], [Province 1]. ...
GST/HST Interpretation
18 February 1994 GST/HST Interpretation 11690-12[1] - GST Registration — Rental of Property
18 February 1994 GST/HST Interpretation 11690-12[1]- GST Registration — Rental of Property XXXXX file 11690-12(gjor) XXXXX Attention: Mr. XXXXX February 18, 1994 Subject: GST Registration — Rental of Property Dear Sirs: Your letter of September 13, 1993, addressed to our International Tax Office has been forwarded for our reply. ...
GST/HST Interpretation
4 February 1999 GST/HST Interpretation HQR0001485 - Article 1, partie V.1, annexe V — LTA
4 February 1999 GST/HST Interpretation HQR0001485- Article 1, partie V.1, annexe V — LTA Unedited CRA Tags LTA Annexe V, partie V.1, 1 XXXXX XXXXX le 4 février 1999File: HQR0001485 Objet: Article 1, partie V.1, annexe V — LTA La présente fait suite aux conversations téléphoniques de Mme XXXXX en date du 30 novembre 1998, et du 18 janvier 1999, où elle demandait si les fournitures de repas et de breuvages offertes par un organisme de bienfaisance dans un restaurant ou une cafétéria qui est établi pour offrir des fournitures aux personnes défavorisées, sont assujetties à la TPS/TVH. ...