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The Product comes in a [#] gram resealable package that contains more than [#] individual pieces. 2. The Product ingredients are […][nuts], […], […][syrup], […][chocolate], […][other ingredients]. 3. ... The Product is described on the packaging as […]. 5. The manufacturer’s website, [...], contains marketing which describes the product as follows: […]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The service of providing an appraisal will be considered a financial service under paragraph (j.1) of the definition of "financial service" in subsection 123(1), providing the following conditions are met: •   The service is provided to an insurer or a person who supplies a service that is referred to in paragraph (j) (e.g., a provincially licensed adjuster who provides a service of investigating and recommending the compensation in satisfying an insurance claim); •   The service is not provided by an accountant, actuary, lawyer or notary in the course of a professional practice; and •   Where the service is in respect of damaged property, the supplier of the service inspects the property and provides an appraisal of the damage caused to the property; or •   Where the service is in respect of lost property, the supplier of the service inspects the last-known place where the property was situated and provides an appraisal of the value of the property. ... A supply of a financial service that is not included in Part IX of Schedule VI. 2006/02/14 — RITS 64941 — Input Tax Credits and Restriction for Meals and Entertainment ...

30 September 2014 GST/HST Ruling 162108- Requirement to charge GST/HST on sales of cigarettes to Indians Unedited CRA Tags TIB-039r GST Administrative Policy — Application of GST to Indians: Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... INTERPRETATION GIVEN Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians, states that Indians and Indian bands can acquire property (e.g. cigarettes) off a reserve without paying the GST/HST, provided the following conditions are met: * They show the appropriate documentation to vendor; and * The property is delivered to a reserve by the vendor or the vendor’s agent. ... Delivery by the vendor’s agent Where the property is delivered by the vendor’s agent to a reserve, the vendor must maintain: * Proof of Indian status; * Proof of delivery being made to the reserve (e.g., a waybill, postal receipt showing a reserve address, signature of the purchaser accepting delivery on a reserve and an invoice from the agent for delivery services provided). ...

You are the owner of [...], a sole proprietorship that has operated a high school cafeteria on a contract basis in [...] ... You are registered for GST/HST purposes, with GST/HST account number [...]. 3. ... You offer a daily lunch special for $[...], which does not include a drink or a dessert. ...

The following facts are taken from the Agreement: •   XXXXX means a machine or device that allows a person to play a video lottery game by the insertion of money, and that falls within the meaning of "slot machine" under subsection 198(3) of the Criminal Code (Canada). •   The XXXXX signs and fixtures provided by XXXXX for installation, at its expense, in XXXXX premises are the sole property of XXXXX[.] •   XXXXX acknowledges that all monies received from VLTs, less winnings and the commission it is paid, are the property of XXXXX receives, holds and deals with the same as bare trustee. •   XXXXX shall be entitled to no other remuneration with respect to services supplied pursuant to the Agreement except such amount by way of commission based on a percentage from time to time established by XXXXX XXXXX[.] •   XXXXX agrees to provide the following services: •   appoint one or more of its employees to attend training required by XXXXX in order to ensure that its employees are properly trained in the operation of the XXXXX and ensure that these employees will be available to make payments to players of winnings during the hours the XXXXX are open for business; •   make payment of all winnings to which players are entitled; •   deposit monies received from the XXXXX (less winnings and commissions) in an account designated by XXXXX and maintain current and accurate records of all amounts paid into a XXXXX by players, of all credits paid to players from any XXXXX and of all withdrawals of monies removed from any XXXXX[;] •   be responsible for the physical security of and to exercise due diligence in the operation of the XXXXX[;] •   replace ribbons and ticket stock; and adjust printers and coin mechanisms as instructed by XXXXX in the XXXXX[;] •   post and display the rules of play, point of sale, redemption and other promotional material relating to XXXXX as designated by XXXXX[.] 3. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product labelling and marketing indicates that it is a dietary supplement. • The label and marketing indicate that it XXXXX. • The label and marketing emphasizes the XXXXX content. • Many of the Product's ingredients, for example, XXXXX are not commonly regarded as ingredients to basic groceries. • The label and marketing claims that it will XXXXX. • The label advises to XXXXX and the marketing states that XXXXX. • The health benefits of using the Product, such as XXXXX are emphasized and the Product's web site makes a variety of health-related claims. • The Product is in powder form. ...

STATEMENT OF FACTS We understand the facts to be as follows: 1. […] ([…][the Company]) […] is in […][Province 1] […]. ... The consideration charged for these parts contains a […][“core” or recyclable component] sometimes called a core charge […]. ... Case 107428 also differs from your case in that: * the returned pallet is understood to be a return of the original pallet back to the original supplier; and * the supplier and the recipient are both GST/HST registrants. ...

29 July 1999 GST/HST Ruling HQR0001751- Application of the GST/HST to Proposed Discount Rewards Unedited CRA Tags ETA 181(1); ETA 181(4) GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario K1A 0L5XXXXX Case #: HQR0001751XXXXX XXXXX File #: 11755-7 Attention: XXXXX XXXXX July 29, 1999 Subject: GST/HST APPLICATION RULING Application of the GST/HST to the XXXXX Dear Sir: I refer to your facsimile message of April 22, 1999 regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the proposed XXXXX[.] ... It is proposed that the XXXXX program will operate as follows: •   A customer earns XXXXX[.] ... If the customer redeems 2,500 points and spends XXXXX, he/she would receive a XXXXX discount (a customer spending XXXXX would receive the maximum XXXXX discount). •   A customer can collect points and redeem all or a portion of them for higher discount rewards. •   Both GST/HST taxable and zero-rated product purchases earn customer points and both GST/HST taxable and zero-rated products are eligible for the discount. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 205713 Business Number: […] Attention: […] Dear [Client]: Subject: GST/HST RULING Fire and emergency services provided by the fire department We are replying to the fax of [mm/dd/yyyy] from […], and our subsequent conversations, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to services provided by the Town […] Fire Department. ... The Fire Department provides rescue and emergency services at motor vehicle accident scenes. […], the Fire Department charges a service fee that applies to motor vehicle collisions on municipal roads ([…]) that involve non-residents who are deemed by police to be ‘at fault’. ... The applicant is advised that moving forward there will be a fee of $[…], as listed under By-law [X]. ...

Currently, XXXXX % of the Partnership's revenues are derived from XXXXX services, XXXXX % from XXXXX training. In previous years, the percentages have been XXXXX % from XXXXX services, XXXXX % from XXXXX training. 3. ...