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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Composite property is eligible for the point-of-sale rebate under two situations: •   A printed book and a read-only medium sold together as a single product qualifies for the rebate if all or substantially all of the value of the material on the read-only medium is reasonably attributable to –   a reproduction of the printed book, and/or –   material that makes specific reference to the printed book and its content, and that supplements and is integrated with that content. •   A printed book and a read-only medium and/or the right to access a website sold together as a single product qualifies for the rebate when the product is specially designed for use by students enrolled in a qualifying course [iv] footnote 1 and the read-only medium and/or website contain material that is related to the subject matter of the printed book. ... Yours truly, Jacqueline Russell, CGA Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/11/17 — RITS 78773 — [Tax Status of Multiple Species Single Ingredient Feeds] ...

A typical transportation flow is as follows: •   XXXXX dispatches the Carrier to pick up the load from XXXXX U.S. XXXXX and deliver it to XXXXX; •   The Carrier delivers the load and leaves it, including the trailer at XXXXX for the XXXXX personnel to unload; •   After leaving the full load and trailer at XXXXX, the Carrier retrieves an empty trailer from XXXXX yard, if one is available, and returns to the U.S.; •   If no empty trailer is available at XXXXX, the Carrier retrieves one from the off-site storage site or returns to the U.S. without a trailer; •   The trailer is unloaded of its freight and placed in XXXXX yard; •   XXXXX requests the Carrier to remove the empty trailer from XXXXX yard; •   A marginal amount is included in the fee charged by the Carrier XXXXX XXXXX to address the removal and storage of empty trailers; •   The Carrier considers the movement of the empty trailer to the off-site storage site to be part of the international movement that begins at the U.S. location, stops at XXXXX and continues to the off-site storage site; •   The Carrier subcontracts the empty trailer movement to XXXXX; and •   XXXXX retrieves the empty trailer and delivers it to its storage yard located in Canada. 1. ...

Per section XXXXX of the XXXXX: • XXXXX • XXXXX The Units are zoned for this latter use. 11. ... Of the XXXXX Units whose floor plan illustrates a designated "work" space: • XXXXX reflect a work space of XXXXX sq. m., • XXXXX reflects a work space of XXXXX sq. m., • XXXXX reflect a work space of XXXXX sq. m., and • XXXXX reflect a work space of less than XXXXX sq. m. in size. ... XXXXX • XXXXX • XXXXX 18. XXXXX has issued written authorization for the Canada Revenue Agency (CRA) to provide XXXXX with confidential information about its operations for purposes of its request for a ruling or interpretation in relation to this matter. ...

You are the representative of […] the “Corporation”. 2. The Corporation is a strata corporation established upon registration of […] (the “Strata plan”). 3. The Strata plan is comprised of [#] non-residential strata lots and [#] residential strata lots. 4. ... The [...] non-residential units are described on the Strata plan as non-residential, and are zoned by the municipality for non-residential use only. 6. ...

The following services will be provided by XXXXX in order to meet the objective: •   Assist clients in career decision making, skill enhancement, job search and job maintenance; •   Develop a mutually agreed upon return to work action plan for every client excluding non-cooperative clients; •   Assist clients to implement action plans; and •   Refer clients to appropriate interventions including the self-employment program, job finding clubs, resource centers, career exploration assistance, the targeted wage subsidy program, training interventions, diagnostic assessment and other agencies which meet the client's needs. 6. Under the terms of the agreement, XXXXX requires XXXXX and XXXXX to undertake the following: •   Log clients referred to counselling and provide service within 30 days of referral to counselling; •   Input information regarding client's action plans into XXXXX system on a weekly basis and follow-up on client's progress using XXXXX case management tools; •   Liaise with XXXXX staff to improve service and meet XXXXX requirements (the terms of reference for the position state that monitoring of counselling services will be provided by XXXXX; •   Document clients for training and complete XXXXX training contracts with service providers as directed by XXXXX; •   Submit resumes of potential employees for the approval of XXXXX; and •   Ensure staff who deal with the public are bilingual and proficiency tested to meet government standards. 7. ...

You are a sole proprietor operating under the name of […][the Business] […]. ... You are also a member of the […] (License No. […]), and have professional liability and content insurance through […]. 3. ... Your clientele is comprised of members of […] ([…][the Organization]) residing in [Province X]. […] of [the Organization] refer clients to you on an as-needed basis. ...

.] •   Assume Jane Doe applies for membership in XXXXX. Once it is determined that Jane meets certain appraisal standards, she is certified by XXXXX and becomes a member. ... The cheque is payable XXXXX[.] •   XXXXX then forwards the application to the broker. ... Therefore, we would be able to advise if the XXXXX for the provision of its services is subject to GST if you could provide us, in writing, with a detailed description in addition to the information already submitted of the activities and responsibilities of the XXXXX in connection with the issue of the insurance policy by the insurance company to the Association's members; for example: •   does the XXXXX send out the insurance application forms to its members; •   does the XXXXX help the members in completing the forms; •   does the XXXXX collect and verify the completed forms from its members before forwarding them to the insurance company; •   does the XXXXX provide any assistance to the members or the insurance company whenever necessary in matters relating to the application or the issuance of the insurance policy; •   does the XXXXX provide any assistance to the members with respect to the insurance claims. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Ruling Given Based on the facts set out above, we rule that: •   The supply of promotional rights and services from the XXXXX to a Sponsor under the following agreements is deemed not to be a supply under section 135 of the ETA and thus no GST applies: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX •   The supply of goods and services provided to the XXXXX for the sponsorship at the XXXXX level, inclusive, is a supply for the purposes of Part IX of the ETA. •   The consideration for the supply of promotional rights and services from the XXXXX to a Sponsor under the XXXXX Agreement is subject to GST. •   The consideration for the supply of promotional rights and services from the XXXXX to a Sponsor under a XXXXX Agreement is subject to GST. •   The consideration for the supply of promotional rights and services from the XXXXX to a Sponsor under a XXXXX Agreement is subject to GST. ... Yours truly, Chantal Desrosiers Manager Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate XXXXX Legislative References: 135 NCS Subject Code(s): R-11925-6 2004/08/31 — RITS 50429 — Deferred Finance Mortgage Revenue ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... However, stovetops or cook-tops that are installed in the kitchen counter and hard wired to the home are considered to be built-in. •   A dishwasher, one that is hardwired and plumbed in to the home, is considered to be a built-in appliance. •   A wine cooler that is simply plugged in, similar to a refrigerator, is considered to be a freestanding appliance. ... Legislative References: section 256; subsection 123(1) NCS Subject Code(s): 11870-4-2 2004/05/07 F — RITS 48549 — XXXXX Application de la partie IX de la LTA ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... It is used as a cottage and is occupied periodically on a seasonal basis. •   You question whether GST should have applied to the sale of the cabin. ... Yours truly, Carmela Antonelli Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate Legislative References: ss 190(1), 191(1), s 2/I/V NCS Subject Code(s): R-11950-1 2004/04/14 — RITS 47935 — GST Treatment of Supplies Made by Condominium Corporation ...