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You would like the CRA to confirm your current interpretation of the ETA and GGPPA with regard to hydrogen or hydrogen/natural gas blends, as follows: * No tax or similar charge is exigible on hydrogen or hydrogen/natural gas blends under the ETA (excluding Part IX of that Act) because such products are not listed in Schedule 1 of the ETA. * Hydrogen and hydrogen/natural gas blends are not subject to the fuel charge under the GGPPA because such products are not listed in Schedule 2 of the GGPPA. * A person dealing with hydrogen or hydrogen/natural gas blends has no reporting or other compliance requirement under the GGPPA or the ETA. ... The draft regulations allow the quantity of natural gas that contains hydrogen to be calculated using the formula: A × (100% – B) Where A is the number of cubic metres that the fuel would occupy at 15°C and 101.325 kPa, and B is the proportion of hydrogen in the product. ... Sincerely, Tim Hord, Manager, Fuel Charge Unit Excise Duties and Taxes Division Excise and Specialty Tax Directorate   ...

1 May 1996 GST/HST Interpretation 11735-15- Subsection 167(1) & (1.1) Unedited CRA Tags ETA 167(1) XXXXX File #: 11735-15 XXXXX                 11783-2/167(1) & (1.1) XXXXX Subject: GST INTERPRETATION Ss. 167(1) & (1.1) ETA- Sale of a Business or Part of a Business Dear XXXXX We are writing in reply to your letter of April 19, 1996 wherein you request a GST interpretation concerning the application of subsections 167(1) and (1.1) of the Excise Tax Act (the "Act"). ... Sitka A/Director Financial Institutions and Corporate Reorganizations Division GST Rulings and Interpretations Ref. s. 121 & 191 Document #1400 ...

The Company manufactures and sells the following pregnancy test kits: […] 3. ... Pregnancy test kits are generally classified as Class II medical devices. 13. […] 14. […] The Licence No. issued by Health Canada for each test kit is […] 15. ... Further to the TCC decision, the CRA adopted an interim administrative position, described in GST/HST Notice 248, Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits (Notice 248), whereby the supply of an in vitro diagnostic test kit is zero-rated pursuant to paragraph 2(a) of Part I of Schedule VI to the ETA if it is for use in the diagnosis of a disease in humans and it contains one or more of the following substances (which were listed in the TCC decision): • monoclonal and polyclonal antibodies; • blood and blood derivatives; • snake venom; and • micro-organisms that are not antibiotics. ...

[Product 1], [Product 2], and [...] [Product 3 and Product 4] that are used with [...] ... [Product 3] are used to [...] 6. [Product 4] are used to [...] 7. [Product 1] is a product that is [...] ... The material is [...]. [material composition described] 10. The material [...] ...

STATEMENT OF FACTS […], we understand the facts as follows: 1. […]. In [yyyy], you purchased a townhouse in […][City], Ontario that had a residential elevator already installed. 2. ... The charge for the maintenance services performed by […][the supplier] is $[…] per year. ... For an elevator to be “specially designed” the design specifications or details of the elevator must include some of the following features: * the width of the platform is set to accommodate the turning radius of a wheelchair (unless it is a flow through elevator); * accessibility to the operating control panel and call stations is adjusted for an individual in a wheelchair; * the elevator contains: * appropriate handgrips or handrails for use by an individual in a wheelchair * anti-skid or similar flooring * key-controlled continuous pressure buttons * flush mount door and floor frames are installed allowing for easy entry and exit from the cab; * the clearance between the landing edge and the platform is appropriately set to prevent the wheelchair from getting caught; * accordion doors are removed and light curtains or similar closure are installed; * two to five levels are served; and * the maximum capacity is 1000 pounds. ...

STATEMENT OF FACTS We understand that pursuant to a contract (the Agreement) you entered into with […] (the Corporation) on [mm/dd/yyyy], you provide […]. Under the Agreement, you are paid a fee by the Corporation of $[…] per case to $[…] per case, based on the work involved in the case. ... In a conversation with […] of the […][Province A] GST/HST Rulings office, you advised that clients apply for insurance with a licensed insurer […]. ...

9 March 1995 GST/HST Interpretation 11690-1[1]- Review / GST System Notices Unedited CRA Tags ETA 242(1), 242(2)                                                                         11690-1 (gjor) XXXXX                                                                         March 9, 1995 XXXXX This is in response to your memorandum dated March 7, 1995, requesting our comments on the two GST notices submitted for our review. ...

The Products are manufactured and distributed by […] (the Distributor). 2. ... The Products are sold in […] formats: Liquid Extract sold in […] mL and […] mL bottles and available in […][flavour 1] and […][flavour 2]; Powdered Extract sold in […][packaging 1]; and […][packaging 2] or […][packaging 3]. 4. ... The Distributor’s website […] describes stevia as follows: “[…].” 11. ...

11 May 2020 GST/HST Interpretation 187824r- – Public Service Bodies’ Rebate Unedited CRA Tags ETA Part IX, 174, 175, 259 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. ... The schedule contains the following information: […] 5. You have explained the Band’s entitlement to the public service bodies’ rebate in the following manner: “Calculation of claimable Public Service Bodies Rebate as Municipality per Guideline on P-097R2, Expense Allowances of Elected Municipal Officers and School Board Members and RC4034, GST/HST Public Service Bodies Rebate. […]” […] 6. ... RULING REQUESTED You would like us to confirm the Band is entitled to claim a public service bodies’ rebate in respect of salary and honoraria paid to the chief and councillors of the Band in a manner consistent with the calculation you have provided in Fact # 5. ...

11 October 2011 GST/HST Ruling 135049- GST/HST RULING- Tax status of [...] ... The ruling request is in respect of the tax status of the supply of a pesticide named [...] ... The label of the Product states, under the subtitle [...], directions for [...] and the following indication [...]. ...