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Selon les renseignements fournis et suite à l'analyse des ententes intervenues entre les différentes parties (Convention entre XXXXX et XXXXX: •   Customer Responsibilities: "XXXXX agrees to abide by the Interac rules on a best efforts basis. ...

A "supply" is broadly defined as "... the provision of property or a service in any manner, including sale, transfer, barter, exchange, license, rental, lease, gift or disposition" (All definitions referred to in this ruling are found in subsection 123(1).). ...

Yours truly, Shashi Fernando Municipalities and Health Care Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Legislative References: Excise Tax Act (ETA) Sections 174, 175; subsection 259(3) Income Tax Act (ITA) Paragraph 8(1)(a); subsection 8(10); Subclause 2(1) of the Legislative Proposals Relating to Income Tax (November 30, 1999) Clause 17 of the Legislative Proposals Relating to Income Tax (November 30, 1999) NCS Subject Code(s): I-11890-7 ...

Rist, Financial Institutions and Real Property, GST/HST R & I, letter to XXXXX (HQR0000458, July 28, 1997) XXXXX XXXXX NCS Subject Code(s)- 11950-6 ...

Yours truly, Shashi Fernando Municipalities and Health Care Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Legislative References: Subsections 141.01(2), 165(1), 169(1) and 259(1); paragraph 20(i) of Part VI of Schedule V. ...

We have enclosed for your consideration, a copy of Technical Interpretation Bulletin B-076, entitled " Proposed Rebate for Printed Books, Audio Recording of Printed Books, and Printed Versions Of Religious Scriptures Under the GST/HST. ...

Bastasic Legislative References: Sections 5 & 23 of Part V of Schedule VI NCS Subject Code(s): I 11640-3 ...

It comes in a regular and a cocoa flavour;-    It is advertised as a "XXXXX ";-    The ingredients of the regular flavour are: XXXXX cereal, milk ingredients, sugar, hydrogenated palm kernel oil, dextrose, calcium carbonate, soya lecithin and artificial flavour;-    The ingredients of the cocoa flavour are: XXXXX cereal, milk ingredients, sugar, hydrogenated palm kernel oil, dextrose, cocoa, calcium carbonate, soya lecithin and artificial flavour;-    The bar is individually wrapped and weighs 23 grams;-    The bars are sold in a retail format of 8 bars per carton and a jumbo format of 24 bars per carton, and a foodservice display box format of 24 bars per carton[;]-    XXXXX[;]-    The product comes in three flavours: XXXXX, XXXXX XXXXX;-    It is sold in cartons of 4 or 12;-    The main ingredients are vegetables, water, and brown rice;-    The product is similar in appearance to a hamburger patty. ...

24 August 2000 GST/HST Ruling 7277/HQR0000883- Coupons Issued Under Co-promotion Agreement Unedited CRA Tags GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXXXXXXX Case: 7277/HQR0000883File #: 11755-7August 24, 2000 Subject: GST/HST APPLICATION RULING Coupons issued under co-promotion agreement Dear XXXXX: This is in response to the letter from XXXXX of your office, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the facts described below. ...

Paragraph 20(d) of Part VI of Schedule V to the ETA exempts a supply made by government where the supply is "of a service of providing information in respect of, or any certificate or other document evidencing... any other status of a person," where "person" is defined in subsection 123(1) of the ETA to mean "... a corporation... or a body that is a society,... association,... or other organization of any kind. ...