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Memorandum 4.3 lays out specific criteria for determining whether a product is a dietary supplement in paragraphs 148 to 159, based on the following sources: •   labelling; •   packaging/format; and •   marketing. ... In other words, the product is promoted as part of a weight loss program. •   The product's name clearly indicates a weight loss or weight control purpose. •   The product is a powder. ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/01/08 — RITS 98472 — [Application of the GST/HST on Basic Groceries] ...

According to the XXXXX, the regular XXXXX care rate (the per diem) is comprised of the following elements: •   Food- groceries and meals away from home with XXXXX[.] •   Lodging- including furniture, bedding, towels, etc. •   Clothing- a small portion only as most clothing costs will be reimbursed by the charity. •   Personal care- includes shampoo, soap, tissues... •   Household Operation •   Normal Transportation costs associated with health care, education, recreation etc. 5. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... XXXXX the Assignment Agreement states XXXXX: •   XXXXX XXXXX •   XXXXX •   XXXXX. 9. ...

1 March 1996 GST/HST Ruling 11640-3[13]- Plating Error Charge Unedited CRA Tags ETA Sch VI, Part V, 7                                                                         Telephone No.: (613) 954-8585                                                                         Fax No.: (613) 990-3602                                                                         File No.: 11640-3(cav)                                                                         Sch. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... For those that do not hold a licence under the ETA refunds can be allowed for: • Goods Exported. • A vendor who sells fuel for use as Ships' Stores. • A vendor who sells diesel fuel exclusively as heating oil. • An end-user who purchases diesel fuel and uses it as heating oil. • An end-user who purchases diesel fuel and uses the diesel to generate electricity, except where the electricity so generated is primarily used in the operation of a vehicle. • End-user who purchases and uses fuel for use as Ships' Stores. ...

The packaging for Product A describes the product […]. 7. The ingredients listed on the packaging for Product A are as follows: […] 8. ... Product B comes in a resealable [#] gram bag. 10. The packaging for Product B describes the product […]. 11. ... The packaging describes the resulting drink […]. 18. The ingredients on the packaging for Product C are as follows: […]. ...

Memorandum 4.3 lays out more specific criteria for determining whether a product is a dietary supplement in paragraphs 148 to 159, based on the following sources: • labelling; • packaging/format; and • marketing. ... These criteria are: • XXXXX is sold in a marketing context in which it is in competition with other XXXXX products XXXXX. • XXXXX suggests that XXXXX- with which XXXXX is in competition on the market. • Packaging is in a form similar to a dietary supplement (format, colour and size of container). • The price of XXXXX at the retail level is XXXXX. ... The price of XXXXX • The vast majority of retailers for XXXXX are XXXXX • The XXXXX above the name of XXXXX on the package suggests XXXXX. ...

STATEMENT OF FACTS 1. […] (the Company) is a GST/HST registrant. 2. The Company supplies the Product online through the Company website […] and their telephone ordering service. 3. ... The Product is supplied in […] gram bottles and bags that contain […] grams, […] grams, and […] grams. 8. The Product marketing indicates that the Product is a natural product that is rich in essential minerals such as […]. ...

The Corporation operates […][X] […] 5. […] 6. […] 7. […] 8. […] 9. Individuals wishing to apply for admission to […][X] must contact their regional Community Care Access Centre (CCAC). ... The Corporation’s […] Manual describes the roles and responsibilities of the Medical Director [at X]: […][Description of the roles and responsibilities of the Medical Director] 18. […], there are [#] physicians serving [X] […]. ... The Corporation is funded by the MOHLTC […]. […][More details about funding] […] 29. ...