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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. ... Facts •   AB is a registered charity and a GST registrant. •   AB intends to construct a new XXXXX bed long-term care facility (the "Facility") in XXXXX. •   The Facility will be operated by XY. •   XY is 100% owned by AB. ... Yours truly, Béatrice Mulinda Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2006/01/31 — RITS 51717 — [ITC for Tax on Goods Imported for Consumption, Use or Supply by a "Constructive Importer" of the Goods] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The TIB outlines three factors that are considered to indicate a supply made by electronic means is a service: •   the supply does not include the provision of rights (e.g., technical know-how) or if there is a provision of rights, the rights are incidental to the supply; •   the supply involves specific work that is performed by a person for a specific customer; and •   there is human involvement in making the supply. ... Yours truly, Debra Murphy Charities, Non-Profit Organizations and Educational Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/05/02 — RITS 77423 — Tax Status of XXXXX Cochlear Implant System ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Interpretation Requested You would like to confirm that •   Sections 6 and 8 of Part III of Schedule V to the ETA cannot be overridden by section 7 of that same Part; •   Goods and Services Tax (GST)/Harmonized Sales Tax (HST) registrants may elect under section 6 to render supplies taxable without filing a second election under section 8; and •   The Canada Revenue Agency (the CRA) will provide administrative relief to registrants by acknowledging that an election filed under section 6 or 8 will be deemed to have been made under either section. ... Gaudet Charities, Non-profit organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/03/30 — RITS 81675 — Input Tax Credit Entitlement for High-Rent Ski Condo ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Therefore, Company B would do the following with the $XXXXX: •   Submit XXXXX% of the express charge of $XXXXX to Company A for their share under the Company Agreement, which is $XXXXX. •   Submit the GST collected on behalf of Company A, to Company A, which in this case is $XXXXX. ... Yours truly, Daniel Chamaillard Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/03/06 — RITS 85838 — Lease Agreement Entered into Prior to March 10, 2004 ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Please forward the requested applications above to: Canada Revenue Agency Assistant Director Audit XXXXX XXXXX In closing, if XXXXX or its distributors chooses to apply to, and obtain approval from, the Minister to use the ACM to charge and account for GST/HST, we provide the following additional points to assist XXXXX and its carriers to comply with the ETA: •   XXXXX and its distributors should provide a copy of their approval to use the ACM to its independent carriers for their records. •   When a change of ownership of a newspaper occurs, XXXXX should advise CRA of the fact that the newspaper is under new ownership, and ensure approval to use the ACM is in place. •   Some of the business activities newspaper carriers undertake might fall under the ACM, while other business activities are beyond the scope of the ACM. ... Yours truly, Shane Byrnes Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/02/29 — RITS 99615 — GST Treatment of XXXXX Cards as Coupon ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The taxable portion is further divided into: •   the non-provincially taxable portion, which is subject to the 5% GST, and •   the provincially taxable portion, which is subject to the 13% HST. ... Yours truly, Carla Schur-Ellison Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/03/27 — RITS 103195 — XXXXX Cereal and XXXXX Cereal ...

. / 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 new fact set out above, we rule that the supply of bulk dried cranberries is taxable at 7 % (or 15% as applicable) pursuant to section 165 of the Act. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/04/19 — RITS Ref 11601-3 — [Application of the GST/HST on a Convention Held by a Non-resident Association] ...

STATEMENT OF FACTS We understand the following: 1. […] (the Company) operates an advertising business and is registered for GST/HST with BN […]. 2. The Company is the sponsor of a defined contribution plan referred to as the Pension Plan for Employees of […] (the Plan). ... The […] is the current Funding Agent. 9. […] member contributions and Company contributions are remitted to the Funding Agent for deposit to the member’s credit. 10. […] reasonable fees and expenses related to the administration of the Fund and Plan, including fees and expenses of the Company and its agents, may be paid from the Fund unless paid directly by the Company. 11. […] any overpayment by the Company in the Plan Year in excess of the amount required to be contributed or payments made by the Company in respect of expenses relating to the Plan that should have been paid out of the Pension Fund may be returned to the Company out of the Pension Fund. ...

. / 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. ... In addition to your letter, you provided unredacted versions of two agreements provided with your request in Case Number 167342 – an amended and restated […](the Partnership Agreement), entered into on [mm/dd/yyyy], between […], as the general partner (the General Partner), and the Limited Partners (signatories to the […] Partnership Agreement) to form […] (the Partnership) and a […](the Management Agreement), entered into on [mm/dd/yyyy], between the General Partner, […](the Manager) and the Partnership. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Under section 12 of Part V of Schedule VI to the ETA, a supply of tangible personal property may be zero-rated if the supplier •   ships the property to a destination outside Canada that is specified in the contract for carriage of the property; •   transfers possession of the property to a common carrier or consignee that has been retained by the supplier on behalf of the recipient or the recipient's employer to ship the property to a destination outside Canada; or •   sends the property by mail or courier to an address outside Canada. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/02/17 — RITS 47887 — GST on the Supply of a Condominium Unit ...