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In sum, [to be considered] an “in vitro diagnostic test” […][for GST/HST purposes]: * The test is for use in the diagnosis of a disease in humans and; * The test contains at least one of the four substances listed above. ... The Oxford Concise Medical Dictionary defines “diagnosis” as “the process of determining the nature of a disorder by considering the patient’s signs and symptoms, medical background, and – when necessary – results of laboratory tests and X-ray examinations”. ... Yours truly, Kassandra Leonard Health Care Sectors Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 [...] 2 [...] 3 [...] 4 […] 5 […] ...

The classes of members are as follows: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The Association has not collected GST/HST on its memberships. ... XXXXX $XXXXX •   One complementary pass to the Symposium •   Signage •   Recognition of the sponsor's logo in printed material •   Opportunity to display the sponsor's promotional material XXXXX $XXXXX •   Recognition in binder materials, signage and in printed material for the sponsorship of any of the following: •   A coffee break •   Morning speaker •   A break-out panel sponsor •   Debate session sponsor •   Afternoon speaker. ... The XXXXX will provide: •   Program administration; •   Marketing; •   Desktop design of conference brochure; •   Sales and registration; •   Conference coordination; and •   Post event management. ...

(c) A photography service regularly priced at $[...] offered for the promotional price of $[...]. ... (d) $[...] worth of products at a retailer offered for the promotional price of $[...]. ... (e) [...] large pizzas and [...] drinks regularly priced at $[...] offered for the promotional price of $[...]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX. Additional information and documentation concerning the following points will help us understand the day-to-day operations of the institutions operated by XXXXX in order to determine if XXXXX meets the administrative criteria for designation as a hospital authority. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2004/10/15 — RITS 52554 — Application of GST to Sales of Time-share Resort Accommodation through the Sale of Resort Points ...

1 March 1996 GST/HST Interpretation 11850-3- Supply of Powdered Vitamins as an Ingredient for Livestock Feed and the Application of the GST Unedited CRA Tags ETA Sch VI, Part III, 1                                                                         File # 11850-3(MB)                                                                         Doc # 2671G                                                                         Ref: S1 of Pt III to Sch VI. ...

If the work to be performed does not exceed $ XXXXX, the fee is $ xx. For work valued between $ XXXXX and $ XXXXX, the fee is $ xx on the first $ XXXXX and $ x on each additional $ XXXXX of valuation or part thereof. For work in excess of $ XXXXX, the fee is $ XXXXX on the first $ XXXXX and $ xx on each additional $ XXXXX of valuation or part thereof. ...

X]. […] [Executor A’s] GST/HST account […] status […][is] currently “active”, […][Executor A’s] filing status is “non-filing”, and [Executor A’s] reporting period [is] “non-reporting”. […] [Executor A’s] business activity […][is reported] to be […]. 2. ... The Estate paid an Attorneyship fee of $[…] to [Executor A] […][around that same date and] remitted an amount of $[…] as HST directly to the Receiver General, by way of a bank draft ([…]). 5. ... The CRA deposited both of the above mentioned bank drafts on [mm/dd/yyyy], and the payments were posted to an account number […]. 7. […], the CRA received a completed General Application for Rebate of GST/HST (GST189) […] requesting a rebate of tax paid in error for a total of $[…] in respect of the […][amounts] remitted by the Estate as tax in respect of [Executor A's] Attorneyship fees [and] […] Executorship fees. 8. […]. 9. […]. 10. […]. 11. […][Subsequently], the Estate requested that the amount of the rebate request be increased to include also the $[…] remitted directly by the Estate as HST in respect of the Executorship fees paid to [Executor B], [thereby] increasing the rebate requested to $[…]. 12. ...

[Addressee] FILE: 153009 [Dear Client:] SUBJECT : [GST/HST INTERPRETATION] […][Whether a zero-rated supply of a Financial Service to a non-resident shareholder] This […][is about] whether […] (the Corporation) is making a zero-rated supply of a financial service to its non-resident shareholders. […]. […] […][The incoming submission] includes the […] analysis of various issues surrounding specific activities undertaken by the Corporation which relate to […] a zero--rated supply of a financial service being made by the Corporation to its shareholders. ... [The submission] suggests that this would arise with regard to the ongoing claim that the shareholders have against the Corporation as would be the case in a liquidation of the Corporation; and, 3) paragraph (b): * the operation or maintenance of … (an) account. ... If […] the Corporation is a “financial institution”, this section may zero-rate an otherwise exempt supply of a financial service, provided the supply is not excluded by paragraphs (a) to (e) of section 1, or by section 2, of Part IX of Schedule VI. […] If you require clarification with respect to any of the issues discussed […], please call me directly at 604-658-8526. ...

Provided with [the enquiry] are the following agreements for our review: * […][Agreement 1] dated [mm/dd/yyyy], between [the ISO] and […][(the Merchant)], a merchant located in [City 1, Province 1] […]. * […][Agreement 2], dated [mm/dd/yyyy], between [the ISO] and […][(Representative)], a sales representative located in [City 1, Province 1][…]. * […][Agreement 3] and […], […][Agreement 4] both dated [mm/dd/yyyy], between [the ISO] and ([…][Company A]), a company located in [City 2, Province 2]. ... In particular, the ISO provides the following services to the Merchant under [Agreement 1]: * provide continuous processing services to […]; * provide monthly reports of activity […]; and * settle all cash transactions […]. The Merchant agrees under [Agreement 1] to, among other things: * use the ISO for support, data processing, and funds transfer services exclusively; * charge a user fee to its customers at the POS Terminal equal to $[…] per transaction; * pay from the fees generated per transaction: an amount equal to […]% to the ISO for its services; $[…] and $[…] to the Acquirer for each respective complete and incomplete debit transaction; and a processing charge to the Acquirer for credit transactions varying from $[…] to $[…] depending on the credit arrangement; * provide access to a bank account for the purposes of settling cash transactions; * provide any documentation or other assistance to the ISO to assist in resolving any processing adjustments, […]; and * monitor the operation of the POS Terminal. ...