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Program activities focus on abilities in: •   mental stimulation; •   physical recreation; •   cognitive learning; and/or •   social interaction. 5. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Yours truly, Michael Place Senior Rulings Officer Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/07/22 — RITS 56334 — Supplies Made Via the Internet ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Its purpose is to: •   XXXXX; •   XXXXX; •   XXXXX. 6. The XXXXX has received grants of various amounts from the Consolidated Revenue Fund (the Funding) upon the requisition of the XXXXX. ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit PSB & Governments Division Excise and GST/HST Rulings Directorate XXXXX 2006/03/10 — RITS 46083 — Importation of Donated Works of Art XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The factors to consider in determining whether, for GST/HST purposes, a non-resident person is carrying on business in Canada in a particular situation include: • the place where agents or employees of the non-resident are located; • the place of delivery; • the place of payment; • the place where purchases are made or assets are acquired; • the place from which transactions are solicited; • the location of assets or an inventory of goods; • the place where the business contracts are made; • the location of a bank account; • the place where the non-resident's name and business are listed in a directory; • the location of a branch or office; • the place where the service is performed; and • the place of manufacture or production. ... Smith 613-957-8220/fax. 613-990-1233/TTY 1-800-665-0354 Senior Rulings Officer, General Operations and Border Issues Division (GOBI), Excise & GST/HST Rulings Directorate Canada Revenue Agency (CRA), 320 Queen Street, Ottawa, ON, K1A 0L5 XXXXX Enc. ...

The [Organization] was incorporated under […] in [yyyy] and […]. 2. The [Organization] has stated it is a non-profit organization for purposes of the ETA. 3. ... The […] “Scope of Practice” […] defines the role of […][Professional X]: […][Description of Professional X’s tasks and skills] 6. ... A person who has […] [a Type A] Membership with the [Organization] is permitted to use the designation [Professional X] or […]. 10. ...

STATEMENT OF FACTS We understand the facts as follows: […] [The Authority] 1. ... The Municipality is located within the […] Region, as set out in Ontario Regulation […]. 11. […] of the Agreement states that under section 4 of the CW Act the Authority serves as the Source Protection Authority for the […] Source Protection Area. ... These officials and inspectors are required to be qualified as prescribed by the Clean Water Act Regulation. 21. […] sets out that the Agreement shall continue in force for a period of […], commencing on [mm/dd/yyyy], and […]. 22. […]. ...

The Corporation does not offer […] medical advice or […] medical or diagnostic services. ... The clause provides that: […] 6. When a Professional accepts to partner with the Corporation, the Professional must confirm a certain number of things on an online form […]: 7. ... The Corporation charges a fee for its marketing and payment platform services to the Professionals (the Corporation Fee) equal to […]% of the Professional Fees […]. 9. […]. 10. ...

Statement of Facts Our understanding of the facts is as follows: •   XXXXX a company resident in Canada, is registered for the GST/HST (registration number [).] •   XXXXX operates under the name XXXXX[.] •   Through XXXXX a number of courses on instructional or training techniques are offered in Canada to both residents and non-residents of Canada. •   One of the courses offered by XXXXX is an XXXXX (Workshop). •   The Workshop, as described in the XXXXX is the industry standard for delivery skills of both technical and non-technical training programs. •   As the cornerstone for trainer certification, the Workshop follows the fundamentals of knowledge and classroom performance as defined by the International Board of Standards for Training Performance and Instruction ("IBSTPI"). •   Participants practice the concepts and skills learned in the Workshop by delivering three instructional presentations related to training programs given in their own environment. ... Participants also receive a videotape of their presentations for personal viewing. •   The Schedule indicates that instructors who require instructional certification should attend the Workshop. •   The Workshop is one of four options to demonstrate an individual's instructional skills for XXXXX[.] ... As proof of attendance at those courses, a participant must enclose a copy of the student course certificate or letter with the application. •   A participant in the Workshop can obtain a certificate if the participant passes the course with a rating of XXXXX or more but it must be at least XXXXX[.] •   A certificate is awarded to a participant at the end of the Workshop indicating that person has successfully completed the requirements of the Workshop. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The proof also has the following information about the Product: • XXXXX • XXXXX. ... Additional information about the Product was obtained from the Canadian web site for XXXXX • XXXXX • XXXXX • XXXXX. 8. ...