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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 du revenu du Canada. ... Of those requirements, the ones that would apply to your company’s real estate appraisals are: * Your company must be supplying the appraisal service to an insurer or a provincially licensed insurance adjuster for the purpose of satisfying an insurance claim. * Your appraisal must be of the damage caused to the property. and * Your company as the supplier of the appraisal must be the person to inspect the property. Where your company is supplying a real estate appraisal in the case of a loss of property (e.g., where the property has been completely destroyed), the requirements are similar: * Your company must be supplying the appraisal service to an insurer or a provincially licensed insurance adjuster for the purpose of satisfying an insurance claim. * Your appraisal must be of the value of the property. and * Your company, as the supplier of the appraisal, must be the person to inspect the site where the property was located before its loss. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Les faits applicables au Fournisseur A: •   Au cours de l'année XXXXX, la Société ABC a acheté des équipements auprès du Fournisseur A, lequel est une société non-résidente du Canada et inscrite au ficher de la TPS. •   Les équipements ont été acquis par la Société ABC pour être utilisés exclusivement dans le cadre de ses activités commerciales. •   Tel qu'il appert des ententes intervenues entre la Société ABC et le Fournisseur A, la vente des équipements comprend leur installation. ... Donato Licursi Unité des questions frontalières Division des opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2004/06/17 — RITS 52075 — Request for Designation as a "Hospital Authority" by the XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Invoice Summary XXXXX that the Contractor submitted to the Developer along with the corresponding invoices, includes the following: Total Contract Amount $XXXXX Total Approved Extras Revised Contract Amount $XXXXX Total Work Done to Date $XXXXX Less Previous Invoices $XXXXX Current Invoice:   $XXXXX Less 10% Holdback:  $XXXXX Sub-total   $ XXXXX Plus 7% GST on Sub-Total $XXXXX Total Payable This Invoice: $ XXXXX 6. ... Yours truly, Darryl Waldner General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/04/10 — RITS 85379 — Application of Section 232 ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Trent MacDonald Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2006/01/05 — RITS 48590 — [Application of the GST/HST to the Purchase and Supply of Memberships] ...

The Agreement confirmed the parties' mutual commitment to the creation of a regional health care services delivery organization that: •   delivers comprehensive health care services in the XXXXX, including acute care, long-term care, home care, community-based health services, ambulance services, public health services, mental health services, alcohol and drug abuse services, and other related health care services; •   is governed through a structure accountable to the residents of XXXXX; •   does not derogate from or add to the existing rights and obligations of any of the parties respecting the provision of health care services; •   is without prejudice to the existing Treaty and aboriginal rights, principles, and goals of the participating First Nations; and •   has XXXXX and Canada contribute for XXXXX. ... The qualifications are general in nature, such as: •   have been resident of XXXXX for a minimum of a year; •   have a minimum age of 18 years; •   be fluent in English or XXXXX; and •   not be the legal counsel of the entity. ... Yours truly, Dwight Kostjuk, Aboriginal Affairs Unit PSBs & Govts Division Excise and GST/HST Rulings Directorate ...

Statement of Facts We understand the facts to be as follows: 1. [...] ... The publications are for automobiles of all ages, but primarily [...] vehicles. 3. ... The Company's publications are [...]. 6. The Company provided copies of [...]. ...

. / 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 XXXXX juice in containers of XXXXX ml and XXXXX ml is taxable at 7 % (or 15% as applicable) pursuant to section 165 of the Excise Tax Act (the Act) and, the supply of XXXXX juice in a container of XXXXX ml is zero-rated pursuant to section [1] of Part III of Schedule VI to Act. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/11/30 — RITS 64060 — Cancellation of Prepaid Funeral Arrangements ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Total use in commercial activities (2 + 3) 20,000 kms Percentage of total use in commercial activities: 20,000/50,000 kms 40% ITC on annual lease costs: 40% x ($672 [xxiv] footnote 1) $269 ITC on operating costs: 40% x ($5,000 x.07) $140 Total ITC available to employer $409 Please note, however, the election is not available in respect of leased property other than passenger vehicles and aircraft. ... Should you have any further question regarding this matter, please do not hesitate to contact me at (613) 954-7931. 2005/06/20 — RITS 59136 — Section 256 New Housing Rebate ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The nutrition facts table on the Product container indicates that a XXXXX serving of the Product contains the following vitamins and minerals: % Daily Value XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 4. ... Yours truly, Ben Boboski Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/10/16 — RITS 82614 — [Application of the GST/HST on Fruit Juice Beverages] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Products B is a taxable supply at 7%, or (15 % as applicable) pursuant to section 165 the Act. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/19 — RITS 76853 — XXXXX Kefir ...