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We understand that [...] ([the Corporation]) is the owner and operator of retail stores. ... Subsequent adjustments to the invoices may be made for the following reasons listed below: • price differences • concealed damage • concealed shortage • damaged/defective merchandise • promotional allowances • freight allowances RULINGS REQUESTED 1) You would like confirmation on the application of section 232 to the subsequent adjustments listed above. 2) If [the Corporation] and a Vendor have a written agreement that specifies [the Corporation] will initiate subsequent adjustments and not refund or credit the GST/HST that was previously paid, does section 232 apply? ... Memorandum 12.2 states that a reduction in consideration may occur under the following circumstances: • when some or all of the consideration is returned; • as a result of surpassing a certain volume of purchases, i.e., a volume rebate; • where goods delivered are found to be substandard; or • where goods are returned to the supplier for a full or partial refund of the consideration. ...

12 March 1996 GST/HST Interpretation 11690-8[3]- Softwood Lumber Exporters Unedited CRA Tags ETA 221.1; ETA 232; ETA 240; ETA 261; ETA Sch VI, Part V, 1                                                                         File #: 11690-8(glr)                                                                         s. 221.1, 232, 240, 261 Sch. VI/V/1                                                                         Telephone #: (613) 954-8585 XXXXX March 12, 1996 I refer to your memorandum of April 27, 1995, addressed to Mr. ... Nanner        GAD #: 1261(REG) G. Ryhorchuk XXXXX XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Services beyond these basic offerings may vary XXXXX. 15) XXXXX services provided by XXXXX are: •   basic room furnishings, if required; •   housekeeping services; •   three meals per day plus daily snacks; •   building security; •   24 hour non-medical staffing; •   access to community based services; and •   XXXXX activities to enhance physical, emotional, social, spiritual and intellectual needs. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/06/03 — RITS 55989 — Timing Issue- Interest and Penalties- Rebate Overpayments- Assessments Against Suppliers ...

12 March 1996 GST/HST Interpretation 11915-7[2]- GST Status of Provide Trade Schools Unedited CRA Tags ETA Sch V, Part III, 1 regulatory body; ETA Sch V, Part III, 1 vocational school; ETA Sch V, Part III, 6; ETA Sch V, Part III, 8                                                                         File: 11915-7(DRM)                                                                         Doc: 1168                                                                         Ref: V/III/6 & 8 XXXXX March 12, 1996 Subject: XXXXX I refer to the email transmission of March 10, 1995, from XXXXX XXXXX to Mr. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

6 February 1996 GST/HST Interpretation 11635-10[2]- Transfers of Farmland into Joint Tenancy Unedited CRA Tags ETA 123(1) real property; ETA 141.1; ETA 171; ETA 221; ETA 228; ETA 240                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11635-10(glr)                                                                         s. 123, 141.1, 171, 221, 228, 240 XXXXX February 6, 1996 I refer to XXXXX letter of March 21, 1994, addressed to Mr. ... In order for the children to be required to register or permitted to voluntarily register for Goods and Services Tax (GST) purposes, they must be either: •   making taxable supplies in Canada in the course of a commercial activity engaged in by the children in Canada (subsection 240(1) of the Act)- [mandatory registration]; or •   engaged in a commercial activity in Canada (paragraph 240(3)(a) of the Act)- [voluntary registration]. ... Ryhorchuk GAD #: 750(REG) Imposition Team ...

The following information was provided in your letter: •   XXXXX is registered for GST/HST purposes. •   XXXXX has an office location in an industrial strip mall with an area at the back of its office for storage. •   XXXXX has secured a customer in XXXXX that requires machining to be done to parts that XXXXX company owns. •   XXXXX also has moulds or dies that it will send to XXXXX[.] ... The parts are then shipped to XXXXX[.] •   XXXXX receives blueprints from XXXXX and finds machine shops in the area that can do the required machining. •   Purchase orders are sent to XXXXX from XXXXX and the raw castings and forgings are sent from XXXXX supplier in XXXXX to the machine shops in XXXXX is shown as the importer of record for Customs purposes. XXXXX has advised all parties involved that XXXXX is supposed to be the importer and exporter of record for all the transactions. •   The castings and forgings are machined and sent back from the machine shops, though XXXXX to another processor in XXXXX[.] •   XXXXX controls the entire process from beginning to end. ...

1 June 1996 GST/HST Interpretation 11645-1[1]- Diversion [of Goods] Unedited CRA Tags ETA 212; ETA 214; CA 88; CA 89; CA 90                                                                         Telephone #: (613) 954-5124 Fax #: (613) 990-1233 11645-1 (crl) Div. ... Jones Director General Operations and Border Issues GST Rulings and Interpretations Policy and Legislation Branch Attachment GAD # 2990 (Genl) c.c.: R. ...

11 October 1996 GST/HST Interpretation 11680-7[2]- Application of Subsection 143(1) to Lease Transactions Unedited CRA Tags ETA 142(1)(b); ETA 143(1)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 File #: 11680-7(dc) Para. 142(1)(b) & ss. 143(1) XXXXX XXXXX Dear Sir: I refer to your second request for an application ruling dated August 28, 1996, sent to Mr. ...

The XXXXX card has the following characteristics: •   Plastic, credit card size, photo on the left hand side •   Card states that holder is exempt from paying both taxes (e.g. GST/HST and PST) •   XXXXX Interpretation Requested Does the XXXXX card entitle its holder to be exempt from paying the GST/HST? ... The certificate card may also contain the following information: •   the person's photo •   the person's name •   a 9- or 10-digit registry number •   band name •   family number An Indian individual may be eligible for tax relief if the individual provides the Certificate of Indian Status card and: •   the goods are sold on a reserve, or the goods are delivered XXXXX to a reserve; or •   the services (for example, haircuts, small appliance repairs) are performed totally on a reserve. ...

XXXXX. • XXXXX. • XXXXX. • XXXXX revenue comes from both XXXXX and XXXXX within XXXXX. • XXXXX is a non-resident organization that is not registered for GST/HST. • Through XXXXX, you purchase XXXXX exclusive products for your own use, sell products to customers and XXXXX. • XXXXX sells various XXXXX materials to XXXXX ISCs. ... The CDs you provided are: XXXXX. • XXXXX. • XXXXX is a voice, fax and e-mail messaging system used by some XXXXX pay a monthly fee for the service. • ISCs can subscribe to the XXXXX Web site for a monthly fee. ... The payments are calculated as follows: XXXXX. × XXXXX. • XXXXX. • XXXXX holds XXXXX meetings in hotel conference rooms for the purpose of showing the XXXXX to new prospects that its XXXXX ISCs bring to the meetings. ...