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In its national capacity, the Association works in conjunction with […] (“Members”) across the country. ... Most of the Association’s operating costs are incurred in [Province 1]; however, […] costs are also incurred in other provinces throughout the year. 13. […] you indicated that the [responsibilities of the] Association’s employee who is working from [City 2] […] include: * preparing meeting minutes; * making arrangements to set up meetings; * looking after Association’s […] and corporate filings; * providing support to the Association’s VP in [City 1], as well as providing support to the CEO; * verifying accuracy of the expense claims; * negotiating with hotels when arranging for meetings, etc. 14. […] you also confirmed that the Association does not have a dedicated office space for the employee working in [City 2] and that employee is working from home. ... With respect to the expenses incurred by the Association outside of [Province 1], you provided the following examples of the types of expenses that the Association incurs in other provinces: * expenses incurred in connection with conferences intended to provide education to […][attendees]; the location for these conferences changes from year to year; * attending meetings in other cities outside of [Province 1]; * travel expenses incurred by Board Members (the Board of Directors has members from […][across] Canada); * [other] travel expenses […]. ...

. / 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; •   the place from which transactions are solicited; •   the location of 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. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/11/16 — RITS 49335 — Site Lease ...

The [...] ("Origination Agreement") between [...] (Purchaser) and [...] ... Under [...], the Seller is to provide [#] signed copies of an offering and settlement schedule that sets out the relevant eligible mortgages and other required information. ... The Seller is considered a sub-servicer under the NHA MBS Program. [...]. 12. ...

XXXXX is registered for GST/HST purposes. •   A freight forwarding company XXXXX has contracted with XXXXX to perform crating and packaging XXXXX. •   In order to crate and package XXXXX. XXXXX, as well as the labour to perform those services. •   XXXXX. •   XXXXX. •   XXXXX customer, the freight forwarder, will provide XXXXX with the appropriate export bills of lading, B13's, and any other export documents when that company exports XXXXX from Canada. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/05/12 — RITS 77757 — XXXXX Joint Venture ...

The Facility is made up of [...] resident "home areas" with a total of [...] beds. ... [The Organization] has [...] attending physicians, including the medical director (who is also an attending physician). [...] physicians are onsite at [the Facility] on [...] mornings and [...] physician is onsite on [...] mornings. A [...] physician is onsite every other [...] or [...], or more frequently if required. ...

STATEMENT OF FACTS We understand the following: 1. […] ([The] Municipality) is located in […] the Province of Ontario. The Municipality […] is registered for GST/HST purposes. 2. Subsection 11(3) of the Municipal Act, 2001, S.O. 2001, c. 25 (Municipal Act) provides that […] municipalities may pass by-laws respecting public utilities. ... The Company agreed to pay the Municipality the following: a) $[…] over [#] years […]; b) a per kilogram amount of excess biochemical oxygen demand (BOD) loads; c) a per cubic metre/per day amount as a flow rate; and d) a fixed rate monthly maintenance payment. ...

26 August 1998 GST/HST Ruling HQR0000913- Tax Treatment of Language Instruction Unedited CRA Tags ETA Sch V, Part III, 11                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0000913                                                                         August 26, 1998 Dear XXXXX This is in reply to your facsimile message of October 14, 1997, to XXXXX of Revenue Canada concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the activities of XXXXX. ... The firm hires language instructors who work at the client's location and provide the following courses: •   Improving oral skills (English and French, all levels) •   Improving grammar writing (English and French, all levels) •   Preparation for second language exams (oral, writing, reading comprehension, English and French, all levels) •   Individual courses •   Special courses (e[.]g. presentations) 2. ... This means that you are not required to charge GST on supplies of language instruction made by [.] ...

In a letter dated [mm/dd/yyyy], and addressed to [...] of the [...] TSO, [...] ... [Individual A] and [...] [Individual B] are married. 3. [Individual A] worked as a commissioned [salesperson] for [...] ... In a subsequent letter dated [mm/dd/yyyy], and addressed to [...] of the [...] ...

[Company A] and [Company B] are affiliates of […] and are engaged in, […], oil […] and related activities. 2. ... The crude oil sold pursuant to this agreement generally originates in […] Canada and is, specifically, of the following varieties: […]. 8. ... Smith Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...