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The [...] is valid for [...] and is purchased separately from the [Association] membership. [...] are delivered to recipients. 6. [...] may apply any time for member status. ... Membership fees vary from $[...] to $[...] depending on the applicant and the fee for [...]. 8. ... Once [...], the [Association] levies an administration charge against [...] if they request any changes to [...]. 10. ...

The Product is known generically as [...] 3. The Product is supplied in varying combinations [...] 4. [...] ... The promotional information [...] taken from the Company's website is as follows: [...] 7. [...] 8. ... Pricing of the Product depends upon customer location and [...]. 13. [...]. 14. ...

BACKGROUND The following is our understanding of your business operations, based on your submissions and [...]. [...] ([...] [the Division]) is a division of [...] ([...] [ACo]) The Canada Revenue Agency (CRA) issues a GST/HST ruling on specific provisions of the legislation as they relate to a clearly defined fact situation of a particular person. ... [ACo]'s mandate is [...]. To fulfill its mandate, [ACo] has implemented a number of [...] ...

Excise and GST/HST Rulings Directorate 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 62279 Business Number: […] June 21, 2012 Dear [Client]: Subject: GST/HST INTERPRETATION […] [Dance instruction provided by a dance school] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to courses of dance instruction provided by […]([…] [XYZ Dance School]). ... RULING REQUESTED […] […] you have asked us to […] provide a ruling to the effect that [XYZ Dance School] is a vocational school and that the supplies of dance instruction provided by [XYZ Dance School] are exempt supplies of vocational courses pursuant to section 8 of Part III of Schedule V to the ETA. ... The CRA does not consider courses in the following to develop or enhance a student's occupational skills: * sports * games * hobbies; or * other recreational or cultural pursuits, that are designed for personal interest. ...

We understand that your company […] manages and operates […] [aircrafts] […]. The aircraft type […] is registered with the […]. The aircraft maximum take-off weight of the [aircraft] is […] lbs according to the aircraft manual. ... We are of the view that the exemption applies to the [aircraft] with a maximum certified take-off weight of […] kg. ...

26 November 2012 Excise Interpretation 146468- – Excise Tax on Detergent Portion of Unleaded Gasoline Unedited CRA Tags ETA Introduction 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 146468 Business Number: […] November 26, 2012 Dear [Client]: Subject: EXCISE INTERPRETATION Excise Tax on Detergent Portion of Unleaded Gasoline Thank you for your [correspondence] of August 1, 2012 concerning the application of the Excise Tax Act to the detergent portion of unleaded gasoline. ... We understand that: * […] [Company A] imports and sells gasoline detergent to a Canadian customer. * The Canadian customer will be adding the detergent to their unleaded gasoline. * [Company A] imports the detergent from […] [Country X]. * The unleaded gasoline will be sold by the Canadian customer at their Canadian locations via pumps and tanks they have installed. * The Canadian customer pays all the excise tax due on the sales of the unleaded gasoline to their suppliers. * The Canadian customer has asked [Company A] to remit excise tax on the detergent portion of the unleaded gasoline to the Canada Revenue Agency. ...

The following [coins] [...] will be sold by Coin Seller: • [...][Coins A] • [...] ... The [...] coins come in [...]. 6. [...]. [Quantity to be sold described] 7. [...]. ... Specifically, [...] coins [...] meet the definition of precious metal. ...

STATEMENT OF FACTS In review of your submission and the supplemental pictures provided, we understand the following: 1. […] (the Company) is a GST/HST registrant under Business Number […]. 2. The Company is a […] grocery retailer […]. 3. The Company carries five varieties of fresh cut produce (the Products), packaged for sale […]. 4. The five varieties of fresh cut packaged produce are as follows: 1) Fresh cut carrots: The carrots are cut and cleaned and packaged into a […] oz. plastic container […] to allow for the insertion of a small plastic container of vegetable dip. 2) Fresh cut carrots with fresh cut celery: The carrots and celery are cut and cleaned and packaged into a […] oz. plastic container […] to allow for the insertion of a small plastic container of vegetable dip. 3) Large fresh cut carrots with fresh cut celery: The carrots and celery are cut and cleaned and packaged into a […] oz. plastic container […]. ...

STATEMENT OF FACTS We understand the following: 1. […] [The] ([…][merchant]) is operating […] in […][Canada]. 2. ... The relevant provisions of […][the Merchant Agreement] between [the] [merchant] and [the Platform] dated [mm/dd/yyyy] include: […]: […][The agreement is between the merchant and the Platform] […] […]: […][The merchant makes goods available on the Platform] […]: […][The Platform provides the merchant with access to delivery drivers and various services related to the merchant’s sale and delivery of goods. ... Finally, for use of its services, [the Platform] charges a service fee to the [merchant] […]. ...

Statement of Facts From your letter and from subsequent telephone conversations, we understand the following: 1. [...] (the "Supplier") sells memberships for specified time periods that grant full access to a social networking website [...] called [ABC] (the "Website"); 2. ... Membership Cards are produced with a face value of either $[...], $ [...] or $[...], and may be redeemed for a [...] ...