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En règle générale, les services fournis au Canada par un agent de voyage sont assujettis à la TPS de 7 % ou à la TVH de 15 %, à moins qu'ils ne soient détaxés, auquel cas ils sont assujettis à la taxe au taux de 0 % [lxv] 57. ... Par exemple, un agent de voyage situé à Ottawa vend, pour le compte d'une compagnie aérienne, un billet d'une valeur de 1 000 $ pour un vol intérieur assujetti à la TPS de 7 % et reçoit une commission de 10 %. ... Dans ce cas, l'agent facturerait un montant de 1 070 $ (le prix du billet, 1 000 $, plus 70 $ de TPS) au passager pour le compte de la compagnie aérienne pour la vente du billet. ...

Statement of Facts In your letter you provide the following example for our consideration: •   An automobile dealer (the "dealer") leases a vehicle to a non-registrant (the "lessee"); •   Agreed value of the vehicle: $20,000.00 •   Lease period on the vehicle leased from the dealer: 24 months •   Agreed value of the trade-in vehicle accepted by the dealer: $15,000.00 •   Outstanding lien on the trade-in vehicle: $12,000.00 •   Residual value on the leased vehicle: $11,600.00 •   Lease factor/Money factor: 11.25%/.0052346 •   Calculation of the Monthly Lease Payment to the lessee on the vehicle per Appendix A to your letter: $374.71/mth •   Calculation of the monthly Sales Tax Lease Payment to the lessee on the vehicle per Appendix B * to your letter: ($188.11/mth) •   Immediately after the lease is executed, the lease and the leased vehicle are sold by the dealer to XXXXX GST equal to 7% of the consideration paid by XXXXX to the dealer is collected by the dealer from XXXXX and added to the dealer's net tax for the relevant reporting period. ... Furthermore, XXXXX as lessor, collects and remits the GST payable in respect of any monthly payments made by the lessee under the lease; •   If at the termination of the lease, the lessee decides to exercise the purchase option contained in the lease, the lease and the leased vehicle are first sold by XXXXX to the dealer. ... Department's Position Firstly, please note that we have reviewed your determination of the vehicle's Monthly Lease Payment (Appendix A *) and the Monthly Sales Tax Lease Payment (Appendix B *) based on the above-mentioned facts and concur with your findings. ...

6 March 1996 GST/HST Interpretation 11915-7-2[2]- Application of GST to Supplies of Swimming Lessons by Private, For-profit Organizations Unedited CRA Tags ETA Sch V, Part III, 6; ETA Sch V, Part III, 8                                                                         File: 11915-7-2(DRM)                                                                         Doc: 456                                                                         6 & 8/III/V XXXXX March 6, 1996 Dear XXXXX I refer to the memo of January 27, 1993 from XXXXX to Mr. ... In her memo, XXXXX indicated that courses offered by swim schools are usually divided into five basic programs: •   XXXXX- Orientation to water through various fun activities; one adult must accompany the child in the water for all levels in this program; ages of children enrolled range from 6 to 36 months old. •   XXXXX- This is the first time children receive instruction without a parent; ages range from 3 to 5 years. •   XXXXX- Children must be at least 6 years of age to register for "Yellow", the initial level; levels span from yellow to white; the goal is to develop personal safety and swimming goals. •   XXXXX- The goal is to develop skills to prevent loss of life in an aquatic emergency with minimum risk to the rescuer; certification is issued upon successful completion. •   XXXXX.- The goal is to teach candidates the practical and theoretical knowledge needed in teaching learn-to-swim classes and safety supervision; certification is issued upon successful completion. 2. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

2 July 1996 GST/HST Interpretation 11680-1[3]- Application of the GST to the Lease and Purchase of a Van Unedited CRA Tags ETA 133(a); ETA 136(1); ETA 142(1)(b); ETA 142(2)(a); ETA 142(2)(b); ETA 165(1); ETA 232; ETA 261                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11680-1(glr) XXXXX                                                                                 s. 133, 136, 142, 165, 261 XXXXX                                                                                 July 2, 1996 ATTENTION: XXXXX I refer to XXXXX E-mail message of June 18, 1996, addressed to Ms. ... The following information was provided by XXXXX •   XXXXX, XXXXX, a resident of XXXXX at that time, entered into an agreement to lease a XXXXX van from XXXXX[.] •   The monthly lease payments as specified in the agreement were XXXXX plus XXXXX GST. •   XXXXX, XXXXX moved to XXXXX and took the van with him. •   XXXXX continued to pay the GST on the lease payments, even after he relocated to XXXXX[.] •   XXXXX, XXXXX exercised the purchase option contained in the lease and purchased the van from XXXXX[.] ... Nanner        GOBI #: 1775(REG) G. Ryhorchuk ...

Vous désirez que nous confirmions la position de l'ADRC en ce qui concerne l'application du paragraphe 15(1) de la Loi de l'impôt sur le revenu (" la LIR ") afin de déterminer si le paragraphe 173(1) de la Loi sur la taxe d'accise (" la LTA ") s'applique lorsque la société offre ses services aux actionnaires non-résidents à titre d'avantage. ...

Statement of Facts We understand: •   XXXXX. •   XXXXX operates exclusively in the course of commercial activity. •   XXXXX had temporary promotional offers in XXXXX and XXXXX whereby consumers XXXXX were presented with a voucher which entitled the consumer to, respectively, $XXXXX or $XXXXX off the price of XXXXX when purchased at a XXXXX store. ... The vouchers included XXXXX's legal copy: XXXXX. •   Neither of the coupons in question, XXXXX have any cash or residual value. •   XXXXX. ... Yours truly, Larry Springstead Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2008/03/12 — RITS 99704 — Tour Packages and the Foreign Convention and Tour Incentive Program ...

Les autres sources de revenus pour la même année fiscale incluaient: •   XXXXX[.] 4. ... Pourriez-vous fournir des lignes directrices sur la possibilité de XXXXX de réclamer les crédits d'intrants et/ou remboursements sur les dépenses suivantes: •   équipements de bureau (fournitures, frais de poste, réparation et entretien); •   location d'équipement de bureau; •   loyer; •   dépenses de voyage du directeur et des membres du conseil d'administration; •   frais généraux pour la réunion annuelle; •   frais de consultation en informatique pour la mise sur pied d'un site internet; •   coût de production pour le XXXXX qui est fourni aux membres; •   dépense de certification XXXXX paie un vérificateur indépendant qui confirme le nombre XXXXX[;] •   dépenses pour un sondage XXXXX[.] ... De plus, toutes fournitures d'immeuble par bail de moins d'un mois ou par licence sont taxables. #6 (interprétation) Pourriez-vous fournir des lignes directrices quant à la possibilité de XXXXX de réclamer les crédits d'intrants et/ou remboursements sur les dépenses suivantes: •   équipements de bureau (fournitures, frais de poste, réparation et entretien); •   location d'équipement de bureau; •   loyer; •   dépenses de voyage du directeur et des membres du conseil d'administration; •   frais généraux pour la réunion annuelle; •   frais de consultation en informatique pour la mise sur pied d'un site internet; •   coût de production pour le XXXXX qui est fourni aux membres; •   dépense de certification XXXXX paie un vérificateur indépendant qui confirme le nombre en circulation XXXXX[;] •   dépenses pour un sondage XXXXX[.] ...

1 March 1996 GST/HST Interpretation 11895-5[6]- Refuse Disposal Fees Charged by Unedited CRA Tags ETA Sch V, Part VI, 20(i)                                                                         File #: 11895-5(ON)                                                                         c.n. 1151(REG)                                                                         Sch. ...

1 March 1996 GST/HST Interpretation 11895-1[8]- The Issue of Cash Payments in Lieu of Off-street Parking (Cash Payments) Arising From a Request From Unedited CRA Tags ETA Sch V, Part VI, 20(c)                                                                         File #: 11895-1(on)                                                                         c.n. 1095(REG)                                                                         Sch. ...

1 March 1996 GST/HST Interpretation 11895-1[12]-- Arena Construction Unedited CRA Tags ETA Sch V, Part VI, 20(l)                                                                         File #: 11895-1(on)                                                                         c.n. 465(REG)                                                                         Sch. ...