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25 May 2023 GST/HST Ruling 245674- Temporary importation of […] equipment for racing events 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. ... RULING REQUESTED You would like to know whether the temporary importation of […] equipment [X], as well as […] equipment [Y], are non-taxable importations for GST/HST purposes. RULING GIVEN Based on the facts set out above, we rule that the temporary importation of […] equipment [X], as well as the temporary importation of […] equipment [Y], are non-taxable importations for GST/HST purposes. ...

One of the programs that the Corporation provides is […] (the “Program”) using […][Method A]. The Program is described on the Corporation’s website […]. 3. The Program is promoted on the Corporation’s website as providing its students with the following long-term benefits: “[…].” 4. The Corporation’s promotional material maintains that its method “[…].” 5. ...

There is no separate refund for the self-study manual – whether or not it is returned. ... C. […] [Course A] and [...] [Course B] A public college offers the above two courses. ... [Course A] and [Course B]: * The royalty fee “will retain its exempt status.” ...

26 June 2009 GST/HST Ruling 112068- Purchase / Sale of XXXXX HST Deduction After Bad Debt Write-off Unedited CRA Tags ETA 165, ETA 169(1), ETA 231 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, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Attention: XXXXX Case Number: 112068 Code: 11750-1; 11755-30 June 26, 2009 Subject: GST/HST RULING Purchase / Sale of XXXXX HST deduction after Bad Debt Write-off Dear XXXXX: Thank you for your letter of XXXXX, (with attached Bill of Sale) and subsequent telephone conversations concerning the application of the Harmonized Sales Tax (HST) to your purchase and sale of a XXXXX, and a possible deduction from your net tax payable after your write off of a bad debt. ... XXXXX sold the XXXXX to your company under Bill of Sale dated XXXXX, for $XXXXX including HST @ 13% ($XXXXX @13% = $XXXXX). 6. ...

25 August 2015 Excise Ruling 162537- – Application of the Excise Tax on fuel blending by third party Unedited CRA Tags ETA 2(1)(f) 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. ... STATEMENT OF FACTS We understand the following: * […][The Company] ([…][ACo]) acquires fuel and ethanol from refiners across Canada. * [ACo] contracts the refiner to blend the fuel and ethanol into ethanol blended gasoline and blended biodiesel. * [ACo] is charged a blending fee by the refiner. * The blended fuel is then delivered to retail petroleum facilities. ... EXPLANATION Paragraphs 2(1)(f) of the ETA states that a “manufacturer or producer includes … (f) any person who, by himself or through another person acting for him, prepares goods for sale by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than a person who so prepares goods in a retail store for sale in that store exclusively and directly to consumers”. ...

6 May 2014 GST/HST Interpretation 158433- – Deeming [the] […][Organization] to be on a reserve Unedited CRA Tags TIB-039r GST Administrative Policy — Application of GST to Indians 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 [Organization] is a GST/HST registrant (#). The [Organization] is a registered charity (#) that provides lodging and care to residents of […][Province 1] First Nation communities that are travelling to […][City 1, Province 1], for pre-approved medical care. Although the [Organization]’s Head Office is located on the […] Reserve, the facility through which the [Organization] provides lodging and care (the “site”) is located in [City 1, Province 1]. […]. ...

28 March 1996 GST/HST Interpretation 1996-03-28- Farmland Willed to Spouse / Part I Exemptions Unedited CRA Tags ETA 228(4) Text: PHONE MEMOR1670 E-MAIL REPLY                                                                         XXXXX POLICY OFFICER: Mike Place DATE: March 28, 1996 Subject: Farmland willed to Spouse / Part I exemptions Background XXXXX has the following query from a lawyer representing a widow who is bequeathed farmland by her husband. The property (house & farmland) was farmed until Fall/95, when the husband died. ...

22 April 2014 Excise Ruling 160826- – Application of Federal Excise Tax to B-100 Biodiesel Unedited CRA Tags ETA 23(1), ETA 23(7)(a), ETA Sch I, 9.1, ETA 2(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. ... STATEMENT OF FACTS We understand the following: * […][The Corporation] is looking at purchasing B-100 biodiesel. * [The Corporation] would use the B-100 as a carrier for additives in wood preserving. * The B-100 would be blended with base oil, then heated up such that the oil would be absorbed into wood in order to prevent rotting and decay from the elements. ...

14 February 2023 GST/HST Interpretation 200835- – Emission Allowance Unedited CRA Tags ETA Part IX 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 Rulings Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 200835 Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION – Emission Allowance Thank you for your correspondence of July 2, 2019, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of emission allowances. ...

28 September 2023 Excise Ruling 9000276- Excise Ruling for Approved Formulation – […][The Product] 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. ... Attached to the letter was the Material Safety Data Sheet and product specification for the product, […] that […][the Company] intends to import. ... The alcohol-based product, […][the Product], would be imported and used in Canada for […] manufacturing purposes as a lubricant for tool insertion. ...