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GST/HST Ruling

29 August 2011 GST/HST Ruling 82030 - GST/HST RULING - GST/HST treatment of seasonal site rental at trailer park

(the Park) and the pro-rated portion of the municipal taxes that [...] ... The Park is located at [...] in [...] [Community 1], in the municipality of [...], [...] ... The trailer was manufactured to your specifications at [...]. It measures [...]' x [...]' and is situated on site #[...]. ...
GST/HST Ruling

4 July 2000 GST/HST Ruling 26837 - Application of GST/HST to the Supply of Membership

XXXXX details some of the cases for which funding may be available to members: •   disciplinary procedure or dismissal; •   when suspended without pay; •   when facing suspension without pay for the loss of a basic requirement; •   when facing a civil action; •   when facing a criminal action; •   when facing a duty-related public complaint; •   when frivolous and vexatious allegations are filed against a member. 5. XXXXX details some of the specific matters that are funded by the Fund or are being considered for funding, including: •   XXXXX[;] •   a civil action against a newspaper which slandered a member of the Fund. 6. Pursuant to the bylaws, membership in the Fund is limited to members XXXXX who, •   are eligible to vote for the election of Representative; •   are interested in furthering the objects of the XXXXX Fund; •   have received approval of the Board of their application for admission as a member; •   have paid their annual fees to the XXXXX Fund. 7. ...
GST/HST Ruling

30 April 2004 GST/HST Ruling 51330 - XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/04/27 RITS 51331 Temporary Importation of Amusement Rides ...
GST/HST Ruling

27 January 2014 GST/HST Ruling 130409 - Services of instruction in the […][graduated driver licensing (GDL) program] course

In [Province A], the […][Corporation] developed the […] ([…] [GDL program]) provided by [the instructor] […]. 3. The [GDL program] has been authorized by the [Province A] […][Ministry] to be worth […] credits towards the completion of a student’s […] (i.e., “high school diploma”). 4. […] [Information about finding a driving school]. 5. ... The Instructor’s supply of instruction in the [GDL program] course is subject to […] [GST/HST] when the individual is not enrolled at a school authority in [Province A]. […]. ...
GST/HST Ruling

20 June 2024 GST/HST Ruling 215868 - Delivery services provided through […][the Platform]

The relevant provisions of the […][Consumer Terms] between […][a consumer] and […][the Platform] version last updated [mm/dd/yyyy], include: […]: […][The Consumer Terms govern a consumer’s access and use of the Platform] […]: […][Description of services] […] […]: […][The consumer pays for goods or services they receive from a third party provider with the Platform acting as a collection agent for the third party] […][The Platform will email the consumer a receipt]. […]. 2. ... The Platform assumes no liability] […]: […][Information about payment of delivery fee to the delivery driver. ... The invoice number is […]. The description on the invoice is for a delivery service and the amount charged was $[…]. ...
GST/HST Ruling

25 April 2023 GST/HST Ruling 202403 - Eligibility for employer to claim ITCs on amounts related to investment management services for pooled funds of an insurer

The terms of the relationship between the Employer and the Insurer in respect of the two pension plans are set out in two policies: […] (Policy 1) and […] (Policy 2) (together, the Policies). [...] 5. ... The calculation of pension benefits […] detailed in […] the Policies […], in part, generally provides that the Insurer will provide an annuity to the Member upon retirement. ... Fees and charges that pertain to the Policies are […] set out in […] each Policy. ...
GST/HST Ruling

27 October 2008 GST/HST Ruling 104688 - [Eligibility for a Charity to be Designated a Hospital Authority]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... As such, it is a charity for purposes of the GST (Goods and Services Tax)/HST (Harmonized Sales Tax). The Foundation is not registered for purposes of the GST/HST. XXXXX The Foundation's XXXXX XXXXX XXXXX XXXXX Ruling Requested Is the Foundation eligible for designation as a hospital authority? ... To qualify for designation as a hospital authority, an organization must operate a "public hospital" that meets the following criteria: it is recognized as a public hospital by the government of the province in which it is located; it is established and operated otherwise than for profit; it is operated for the medical or surgical treatment of the sick or injured; and it provides and maintains inpatient beds and services. ...
GST/HST Ruling

15 November 2023 GST/HST Ruling 245913 - Application of the GST on Title Transfer

It also indicated that a new mortgage interest in the Lands was registered for […] with a value of $[…]. 9. ... It also indicated that the […] has a mortgage interest in the Lands with a value of $[…]. 12. ... Sincerely, Mathieu Purney Senior Rulings Officer Financial Services Unit Financial Institutions and Real Property Division GST/HST Rulings Directorate FOOTNOTES 1 Section [#] of the Agreement 2 Preamble and section [#] of the Agreement 3 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 4 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 5 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 6 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 7 Paragraph [#] of the Agreement and Schedule […] as amended by section [#] of the Amendment. ...
GST/HST Ruling

13 May 2011 GST/HST Ruling 123250 - Evidence of Registration for Purposes of the Publications Supplied by a Registrant (GST/HST) Regulations

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 123250 May 13, 2011 Dear [Client]: Subject: GST/HST RULING Evidence of Registration for Purposes of the Publications Supplied by a Registrant (GST/HST) Regulations Thank you for your letter of March 25, 2010, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to magazines shipped to Canada by your client, [...] ... Statement of Facts We understand that: [The Company] is registered for GST/HST purposes. Persons within Canada place an order with [the Company] to purchase a subscription to [...] magazine. Once [the Company] receives an order, it invoices the Canadian customer accordingly and collects the applicable GST/HST. [...] magazines are shipped to Canada in bulk, to be delivered to Canadian customers (e.g., individuals, commercial businesses) through the Canada Post system. [The Company] acts as the importer of record when a shipment of magazines comes across the border. [The Company] indicates its GST/HST registration number on the Canada Customs commercial invoice to facilitate the release of the shipment. Once a shipment is released, the magazines are distributed through the Canada Post system for delivery to the Canadian customers. ...
GST/HST Ruling

28 March 2013 GST/HST Ruling 141573 - GST/HST status of supplies of plant material

Statement of Facts We understand the facts to be as follows: 1. […] (Company A) supplies plant material grown to produce food for human consumption. 2. The plant material is grown, sold and shipped in […]. 3. All plant material is rooted with or without leaves. 4. ... Yours truly, Angela Stachowski Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...

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