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I have also enclosed a copy of GST/HST Memoranda Series 4.3 entitled " Basic Groceries " which provides information on the tax status of various food or beverages for human consumption. ... Smith Goods Unit General Operations and Border Issues (GOBI) Division Excise and GST/HST Rulings Directorate XXXXX Encl.: GST/HST Memoranda Series 1.4 & 4.3 Legislative References: Section 1, Part III, Schedule VI NCS Subject Code(s): 11850-2 ...

. / 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. ... STATEMENT OF FACTS Based on the information provided, we understand the following: 1) […]. 2) The Corporation supplies […][medical] beds, mattresses and other related equipment. ... Justice Graham referred to definitions found in dictionaries: “ [35] The Canadian Oxford Dictionary, Second Edition, defines “operate” as: … manage, work, control; put or keep in a functional state … [36] Webster’s New World Dictionary of American English, Third College Edition, defines “operate” as: … 2 a) to put or keep in action; work (a machine, etc.) b) to conduct or direct the affairs of (a business, etc.); manage …” As who operates a health care facility is specific to each province, the determination of whether an entity is operating a health care facility needs to be determined on a case-by-case basis. ...

Burroughsford Files: 11590-5, 11595-3, 11783-2 / 123(1) equity security                                                                         May 1995  XXXXX This has reference to your letter of February 20, 1995, in which you request a review of the application ruling issued to XXXXX XXXXX by our XXXXX Excise/GST District Office concerning the status of supplies of production financing. ...

" Pursuant to CCRA's Policy Statement P-235, " Meaning of Fertilizer ", XXXXX satisfies the requirements needed to be a fertilizer. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Services are ordered and customized under the guidance of the attending physician in an effort to treat or prevent the worsening of present or incipient illness. •   The patients in TAXPAYER long-term care operations are chronic care patients. •   All patients are required to stay overnight. ... Yours truly, Lynn Fournier Renner Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/05/03 — RITS 87246 — [Application of the GST/HST to Clinical Services Supplied by a Medical Practitioner] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Factors that demonstrate that the person is making such supplies include documentary evidence that the person has ownership of the unbottled water and is engaged in the business of supplying unbottled water to consumers, such as: •   the person's incorporating documents or if unincorporated, such as a proprietorship, a business registration certificate or any other satisfactory evidence identifying the person as a supplier of unbottled water; •   a copy of a water supply agreement between the person and consumers or an invoice issued by the person to consumers for the supply of unbottled water; and •   if the person purchases water to sell, purchase invoices for the acquisition of unbottled water for purposes of supplying that unbottled water. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/12/10 — RITS 100391 — 24 x XXXXX ml XXXXX Green Tea XXXXX- XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Section 5 of Part I of Schedule V generally provides that the subsequent sale of the multiple unit residential complex is an exempt supply provided that: •   ITCs were not claimed with respect to the last acquisition of or improvements made to the complex after the complex was last acquired by the builder; and •   after the complex was last received by the builder, there was not a substantial renovation of the complex. ... Antonelli Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/10/06 — RITS 60011 — Application of GST/HST to [Fortifying Fruit Beverages] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... However, where a charity that is a GST/HST registrant supplies tangible personal property in Canada to a person in return for a contribution in the course of a fund-raising activity and the property: •   is more than nominal in value; •   was acquired by the charity for the purpose of making a supply of the property; •   was neither donated nor used by another person before its acquisition by the charity; and •   is supplied by way of sale on a regular or continuous basis throughout the year or a significant portion of the year or the recipient is entitled to receive from the charity supplies of the property by way of sale on a regular or continuous basis throughout the year or a significant portion of the year; then, generally the supply of the property will be a taxable supply subject to the GST or HST on the consideration for the supply (other than a zero-rated supply). ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/08/21 — RITS 64292 — Tax Status of Freight Transportation Service ...

29 March 2000 GST/HST Ruling 6415/HQR021- Latecomer Fees Unedited CRA Tags ETA 168(5); ETA Sch V, Part VI, 20; ETA Sch V, Part VI, 21; ETA Sch V, Part VI, 22 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, Ontario K1A 0L5XXXXX XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case: 6415 / HQR 021Leg Ref: ss. 168(5), s. 20, 21 & 22/VI/VMarch 29, 2000 Subject: GST/HST APPLICATION RULING Latecomer Fees Dear XXXXX I refer to your letters of October 12, 1993 and January 25, 1995, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the statement of facts regarding oversizing and latecomer fees as described below. ... XXXXX •   a portion of a highway system that will provide access to land other than the land being subdivided or developed, and •   a portion of a water, sewerage or drainage system that will serve land other than the land being subdivided or developed". ... The following information must be maintained: •   sufficient information to identify the supplier' name or trading name[;] •   the supplier's registration number[;] •   sufficient information to identify the reporting period when the GST in respect of the supply was paid or became payable and the amount of GST paid or payable[;] •   sufficient information to identify the name of the recipient of the supply (or that of the recipient's duly authorized agent or representative); and •   sufficient information to identify the nature of the supply. ...