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[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 138581   Business Number: […]   March 12, 2013 Dear [Client]: Subject: GST/HST RULING Determining if an entity is a non-profit organization This is in response to […], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to […] (the Corporation). ... The Corporation was established by […] dated [mm/dd/yyyy]. […] was issued pursuant to […](the Provincial Act) and[…](the Provincial Regulations). 2. ... Yours truly, Michael Mavis Government Sectors Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate     ...

The following excerpts from your website describe the […] acting programs: […] 5. ... This is the only program which is offered to children in higher grades than [Grade B] In this program the child can choose from [#] specific topics, each being [#] minutes in length. […] Program involves […] through acting along with discussions and visuals The child can choose a […] session for $[…], or a […][longer] session for $[…] 14. ... Sincerely, Connie Carnegie Senior Rulings Officer Public Service Bodies and Rebates Unit Public Service Bodies and Governments Division GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] 4 […] 5 […] ...

XXXXX: • XXXXX. • XXXXX. 22. The web site for the Products (www. theprobar.com) was reviewed. ... A description of those not included in bullet 21 above is as follows: • XXXXX. • XXXXX. 23. There are XXXXX different XXXXX product types listed on the web site as follows: • XXXXX. • XXXXX. 24. ...

The Company is a Canadian corporation that is registered for GST/HST purposes. […]. 2. ... The Product packaging consists of a ridged clear plastic container measuring approximately [#]” x [#]” x [#]” deep with two separate compartments. ... The package size is [#] grams […]. RULING REQUESTED You would like to know whether the supply of the Product is zero-rated under section 1 of Part III of Schedule VI. ...

SLPs work in a variety of health and educational settings, such as: •   Hospitals, •   Public health units, •   Community health centres, •   Schools, •   Children's treatment centres, •   Community Care Access Centres, •   Private practice, •   Preschool settings and daycare centres, •   Resource centres, •   Facilities for developmentally or physically challenged individuals, and •   Nursing homes and long-term care facilities. You indicated that the duties of an SLP include the following: •   Administering tests and examinations and observing patients to diagnose and evaluate speech, voice resonance, language, cognitive linguistic and swallowing disorders. •   Planning and implementing remedial programs to correct speech, language and voice disorders. •   Establishing group and personalized care plans working as a member of an interdisciplinary team. •   Conducting research on speech and other communication disorders and on the development and design of diagnostic procedures and devices. •   Instructing students and other personnel. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division 2004/11/02 — RITS 50061 — Services Supplied by XXXXX [Instructors and Therapists] ...

XXXXX (Product A) •   Product A is a non-carbonated liquid vitamin-mineral concentrate. •   Product A contains no fruit, fruit juice or fruit flavouring. •   Product A contains the Non-Medicinal Ingredients: XXXXX XXXXX. •   According to the Product A label, the directions for use are as follows: XXXXX •   A XXXXX of Product A contains; XXXXX In addition, Product A contains the following non-medicinal ingredients; XXXXX. •   The Product A label states XXXXX. •   Product A has a Drug Identification Number (XXXXX) XXXXX (Product B) •   Product B is a non-carbonated liquid vitamin and mineral concentrate. •   Product B contains no fruit, fruit juice or fruit flavouring. •   Product B contains the Non-Medicinal Ingredient: XXXXX. •   According to the Product B label, the directions for use are as follows: XXXXX •   A XXXXX of Product B contains; XXXXX[.] In addition, Product B contains the following non-medicinal ingredient; XXXXX •   The Product B label states XXXXX. •   The label also states, XXXXX •   Product B has a Drug Identification Number (XXXXX). XXXXX (Product C) •   Product C is a non-carbonated XXXXX concentrate. •   Product C contains no fruit, fruit juice or fruit flavouring. •   According to the Product C label, the recommended use is as follows: XXXXX •   The Product C label states, XXXXX •   XXXXX XXXXX (Product D) •   Product D is a non-carbonated fruit-flavoured XXXXX concentrate. •   Product D contains XXXXX •   According to the Product D label, the recommended use is as follows: XXXXX •   The Product D label states, XXXXX •   XXXXX XXXXX Ruling Requested The products are zero-rated pursuant to section 1 of Part III of Schedule VI to the Excise Tax Act (ETA). ...

. / 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. ... STATEMENT OF FACTS We understand from your […][correspondence], the following: * You have been a non-resident of Canada since [yyyy] and are not registered for GST/HST purposes. * You carry on business, pay taxes and have been a resident of […][Country X] since [yyyy]. * [XYZ] is responsible for […][Province 1] lawyers and paralegals. […]. * You have been a member of [XYZ] since [yyyy] but you do not currently practice law in [Province 1] or elsewhere in Canada. Further, you do not provide [Province 1] law advice anywhere inside or outside of Canada. * You have maintained your membership in [XYZ] since [yyyy] as a “not in [Province 1]” member under class […]. * A professional membership in [XYZ] is required to practice law in [Province 1]. ...

You have indicated that [the Pakoras are] […][prepared and fried x times per week]. […]. […], in a phone conversation […], it was confirmed that [the Pakoras are] […] always served hot and fresh. Furthermore, [you indicated] […] that supplies of […][the Pakoras] are always made fresh. 8. ... The appearance, taste, and texture can be compared to that of samosa pastry. 10. […] 11. ...

The fees and charges take into account market rates, cost recovery where possible, and any Community Charter restrictions. 5. […] [the Municipality has a] consolidated by-law to authorize the charging of fees and charges for various [Municipal] services. […] […] 6. ... Section 16 of the Community Charter authorizes officers, employees and agents of a municipality to enter, at all reasonable times, on any property to ascertain compliance with the municipality’s by-laws. 9. […] 10. […] 11. […] […] 12. ... In the case of [the Municipality], the fees are authorized by By-law […]. 21. ...