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18 January 2013 GST/HST Interpretation 140264 F- Application de l'article 6.2 de la partie I de l'annexe V de la Loi sur la taxe d'accise (LTA) – [La fourniture de repas aux occupants d'un immeuble d'habitation ou d'une habitation par la personne qui fournit l'immeuble ou l'habitation] Unedited CRA Tags LTA article 6.2, partie I, annexe V 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. [Destinataire] Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5   Numéro de dossier: 140264   18 janvier 2013 [Cher Client] : Objet: INTERPRÉTATION DE LA TPS/TVH Application de l'article 6.2 de la partie I de l'annexe V de la Loi sur la taxe d'accise (LTA)- [La fourniture de repas aux occupants d'un immeuble d'habitation ou d'une habitation par la personne qui fournit l'immeuble ou l'habitation] Je vous remercie pour votre [correspondance] du 16 novembre 2011, au sujet de l'application de l'article 6.2 de la partie I de l'annexe V de la LTA (« article 6.2 »). ... Béatrice Mulinda Unité des immeubles Division des institutions financières et des immeubles Direction de l'accise et des décisions de la TPS/TVH     ...

[Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5] [Addressee] Case Number: 165420r [Dear Client:] Subject: GST/HST INTERPRETATION Application of GST/HST to new home warranty insurance […] Further to […][your request] regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the issuance of home warranty insurance […] by […](the Insurer) in the provinces […] for the period […] […]. ... Our understanding of the facts, […]. [INTERPRETATION GIVEN]: […], paragraph (a) of the definition of an insurance policy in subsection 123(1) includes a policy or contract of insurance (other than a warranty in respect of the quality, fitness or performance of tangible property, where the warranty is supplied to a person who acquires the property otherwise than for resale) that is issued by an insurer. ... Based on the facts […], we understand that […] the Insurer enters into agreements (Builder Agreement) with builders of these new homes. ...

GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 232189 Business Number: […] Dear [Client]: Subject: GST/HST RULING [Amounts charged as] […] Damages Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to amounts charged to contractors as […] Damages under construction agreements with the […] (City). ... The amount of […] Damages is determined based on the number of calendar days the delay occurred and the […] rate per calendar day as set out in the construction agreement. For example, if construction has been delayed by 5 weekdays and the pre-determined daily rate for […] Damages is $[…], the total amount for […] Damages would be $[…] (5 weekdays x $[…] per weekday). 5. ...

10 January 2011 GST/HST Ruling 131208- Temporary Importation- Racing [...] ... Your client, [...] [the Company] is a non-resident located in [...] [Country X] and is in the business of [...]. 2. [The Company] is planning to temporarily import [...] [racing] equipment to [...]. 3. [...]. 4. ...

[Project X] is [...] [describes purpose of project]. 2. [...] [Description of project requirements and deliverables] 3. [...] ... [Description of contract requirements] 19. [...] [Description of contract requirements]. 20. [...] [Description of contract requirements]. 21. [...] [Description of contract requirements]. 22. [...] ...

Founded in [yyyy], […] (“the Organization”) is a […] body with [#] member organizations, including […][agencies], companies, societies, associations and institutes across [#] countries. 2. ... The […] shall be free to delegates, but the Member may sell tickets to the […] and the other social events. ... The Organization considers […] – as well as the lists of [the Congress] attendees […] – to be valuable property of the Organization. ...

Other services provided to residents include: Music Therapy – […]. Pastoral care services – The Corporation provides programs for residents in order to meet their spiritual needs, and those of families and staff. ... Pharmacy services – […] Laboratory/Diagnostic Services – […]. 24. […][Information about the hours of service provided by various staff]. […], you calculate that each of the [#] residents generally receives approximately 4.5 hours of care per day. ... The Facility has an ongoing pandemic preparedness plan and infection prevention and control procedures […]. […] is responsible to report […] during a pandemic situation. ...

The Product is not carbonated and does not contain any alcohol. 5. […]. 6. ... The Product is sold either in a single serving can containing […]ml of juice or as part of a prepackaged multi-pack containing [#] cans, each of which contain […]ml of juice. 8. […][A multi-pack] case of the Product is sold to wholesalers at $[…] per pack, while at the retail level, the Product normally sells for $[…] to $[…] per can. 9. The Product is available in [#] flavours: […]. 10. The ingredients for the individual flavours for the Product are as follows: […] 11. ...

Statement of Facts We understand: 1. [...] Stevia products (the Products) are sold in [...] formats: packages containing [...] called [...] (Product A); packages containing [...] (Product B); and a package containing [...] ... Product A is available in [...] varieties. 3. The Product A label states: [...] ...

1 August 1998 GST/HST Interpretation 11705-6- Election for Streamlined Accounting — Quick Method Unedited CRA Tags ETA 227; ETA 168; ETA 177                                                                         XXXXX XXXXX XXXXX                                                                         General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch Our unit received an e-mail on March 25, 1998 from the Business Window unit of the XXXXX Tax Service Office, concerning the Streamlined Accounting Quick Method (the "Quick Method") prescribed by the proposed Streamlined Accounting (GST/HST) Regulations (the "Regulations"). ... A "specified registrant" is defined in subsection 15(1) of the Regulations and generally excludes the following persons: •   accountants, or bookkeepers; •   financial consultants; •   lawyers (or law offices) •   actuaries; •   notaries public; •   listed financial institutions; •   audit services; •   tax preparation services, or tax consultants; •   local authorities designated as municipalities, or municipalities; •   not for profit public colleges, school authorities or universities; •   hospital authorities; •   charities; or •   non-profit organizations with at least 40% government funding in the year (i.e., qualifying non-profit organizations). ...