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In the example the GST amount would be 7% x [($20,000- $5,000- $8,000) / 48) + $95.68 (the Monthly Interest Portion of Lease Payment)] or 7% of (145.83 + 95.68) = $16.91. ... " •   Further to your letter, you were subsequently advised by XXXXX that, for purposes of calculating the provincial sales tax and the GST on the monthly lease payment, the "Monthly Interest Portion" was recalculated as follows: $18,000 + $8,000- $3,000 (outstanding loan on trade-in) x 0.00368 = $84.64/mth You request that we confirm your understanding based on the above facts provided. ... Accordingly, based on the facts provided, the total GST payable on the monthly lease payment is determined to be $16.13 per month (rather than $16.91 per month as indicated in your recent letter to XXXXX calculated in three steps as follows: Step 1: Calculation of the Monthly Finance Charge Selling price of the new vehicle before GST: $20,000 Less: trade-in Allowance $  5,000 Adjusted capital cost $15,000 Add: residual value $  8,000 Finance Base: $23,000 Monthly Finance Charge: $23,000 (Finance Base) x.00368 (money factor) $       84.64/mth Step 2: Calculation of the Monthly Depreciation Charge Adjusted capital cost $15,000 Less: residual value $  8,000 Depreciation Base: $  7,000 Monthly Depreciation Charge:$7,000 (Depreciation Base) ÷ 48 months:        145.83/mth GST Base: $     230.47/mth Step 3: Calculation of the GST Payable on the Monthly Lease Payment 7% x $230.47/mth (GST Base) $        6.13/mth We therefore suggest that you amend your letter to XXXXX and provide them with the above calculation. ...

USCO trades in […] products in Canada and in the United States and CANCO trades in […] in Canada. ... The trades are made in the "over the counter" […] markets, including […]. ... Some of these Brokers are Canadian companies and provide […] for transacting […] trades in Canada and the United States. ...

Nous comprenons que: • [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation [...] [...] [...] [...] • Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. • L'aéronef sera importé à [...] le [jj/mm/aaaa] et sera exporté le [jj/mm/aaaa]. • Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...

. / 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 ownership structure of the corporations is as follows: Hold Co. | \ | \ US 2 US 3 | | US 4 US 5 | |----------------------- | | C 1 C 2 | | C 3 C 4 The ownership structure on the left side consists of C3 for which 100% of required shares are owned by C1, for which 100% of required shares are owned by US4, for which 100% of required shares are owned by US2, for which 100% of required shares are owned by common parent Hold Co. ... INTERPRETATION REQUESTED Based on the above, you would like to know whether the following entities are eligible to make an election under section 156: * C1 with C2 * C1 with C4 * C2 with C3 * C3 with C4. ...

5 December 1995 GST/HST Interpretation 11645-6[3]- Customs Bonded Warehouse Program- Duty Deferral Initiative Unedited CRA Tags ETA 212                                                                         DOCKET: 22404 (GEN) NAME: XXXXX OFFICER: Garry L. ... Warren's memorandum it is stated that "the complete deferral of the payment of customs duties, excise duties & taxes, countervailing, anti-dumping and the GST, up to the point the goods are entered for Canadian domestic consumption will be maintained". ... The complete list of activities that are available includes: •   basic storage (increased to four years): •   export of domestic and imported goods; •   displaying; •   inspecting; •   marking, labelling, tagging, ticketing; •   packing, unpacking, packaging, repackaging; •   sampling; •   testing; •   cleaning; •   complying with any law of Canada or a province; •   normal maintenance and servicing; •   preserving; •   separating defective goods from prime quality goods; •   sorting, grading; •   diluting; •   trimming, filing, slitting, cutting; and •   disassembling or reassembling goods which have been assembled for packing, handling or transportation. ...

Our understanding of the situation from your [correspondence], [ABC Institution’s] website, the […] Act of […] ([…] [Province X]) and the […] [Province X System] is as follows: [ABC Institution] is a private educational institute […]. [ABC Institution] received permission from the Minister of […] [Province X] Education to offer the Associate of […] degree […]. […] The Associate of […] and Associate of […] Degrees are provincial credentials offered by many institutions in the […][Provincial X System]. ... The Glossary of Terms in the [Province X System] provides the following meanings for the terms “degree”, […]: […] [Terms from the Province X System] According to [ABC Institution’s] website [direct quote] Associate of […] Degree Requirements [ABC Institution] Courses […] The term degree is defined in […] the […] Act of [Province X]. ...

The charge to the individual is $[…]. * Complex medication review where the individual takes [#] to [#] medications and has [#] to [#] medical conditions. The charge to the individual is $[…]. * Follow-up appointment after completion of the medication review. ... The charge to the individual is $[…]. * Follow-up appointments in a package of [#] appointments over a […] period. ...

XXXXX. •   XXXXX. •   Canco will design and create the materials necessary to carry out the program. XXXXX: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX. •   The materials will be produced in Canada and the U.S. ... In particular, Canco will perform the following tasks: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The XXXXX Packs include the following: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   While quantities last / Available for XXXXX online purchase only. ** XXXXX You have indicated further that each XXXXX Coupon can be exchanged at any XXXXX box office for a ticket to your choice of a movie. ... Yours truly, Bao Tran Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 61582 — ITC Eligibility for GST/HST Payable ...

The scenarios presented in your request are as follows: Scenario 1 •     1 participant is a large business; the other 2 participants are small/medium-sized businesses. •     The operator is a large business. ... Scenario 2 •     1 participant is a large business; the other 2 participants are small/medium-sized businesses. •     The operator is not a large business. ... Scenario 3 •     All 3 participants are small/medium-sized businesses (none is a large business). •     The operator is a large business. ...