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No. 3345 (ONT.SCJ); •   Fabian v. Marglies [1985] 53 O.R. (2d) AT 381 (ONT.HCJ); 53 O.R. (2d) 580 at 384 (ONT.CA); •   Johnson v. ... Div.); and •   X (minors) v. Bedfordshire County Council [1995] 3 All, E.R. 353 at 383, (Eng.HL). ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/09/05 — RITS 54497 — Tax Status of Memberships ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... (a) ITCs related to the supply of improvements to the Landlord Leasehold Allowance Improvement Costs X Total tax paid $XXXXX $XXXXX X $XXXXX = $XXXXX (b) ITCs related to the improvements used in the endeavour Total tax paid less (a) above X XXXXX% $XXXXX- $XXXXX X XXXXX% = $XXXXX Total ITCs $XXXXX Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 954-3772. Legislative References: 123(1) "improvement", "capital property" 169 141.01 NCS Subject Code(s): 11950-1 2004/08/30 — RITS 42363 — Subsection 240(1) of the Excise Tax Act ...

Individuals A & B XXXXX purchased a commercial rental building prior to the implementation of GST/HST. 2. ... Individual A sold his XXXXX% of the building to individuals C & D XXXXX. 18. ... Yours truly, Doris McMullan Corporate Reorganizations Unit Financial institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/03/21 — RITS 77999 — Definition of "Practitioner" in Part II of Schedule V to the Excise Tax Act ...

. / 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. ... The Company has [#] training facilities in […][Canadian Cities], […][and also supplies training services at other locations in Canada]. 4. […], the Company offers […][XYZ] industry [first aid and] safety training programs. 5. […][The Company offers courses of various duration]. ... Generally, vocational schools have all or some of the following characteristics: * The organization is normally a corporation or an unincorporated association of some type, not an individual; * The organization identifies or advertises itself as a school and is known publically as a school; * The organization offers courses or programs following a scheduled curriculum under which the courses progress in the depth of the learning from semester to semester; * The organization has a regularly enrolled student body who form a class or classes; * The organization is paid by the students, or their parents if they are under the provisional age of majority, for the service of instruction they receive; * The organization owns, rents or leases a place from where students are provided correspondence courses or instruction in courses. ...

. / 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. ... You are a certified Athletic Therapist and a Osteopathic Manual Practitioner who provides athletic therapy and manual osteopathic services. 2. […][information on client activities]. 3. […][information on client activities] 4. […]. 5. ... You are a member of the Ontario Association of Osteopathic Manual Practitioner […]. 6. […]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Cheryl McKenzie Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/05/23 — RITS 87244 — 83% GST/HST Rebate for Hospitals – Long-Term Care Operations ...

11 September 1998 GST/HST Ruling HQR0001091- Applicability of the GST to Interchange Canada Agreements Involving the Assignment of Employees to Departments of the Federal Government Unedited CRA Tags ETA 232(1); ETA 232(4)                                                                         GST/HST Rulings and Interpretations                                                                                                 Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001091 Business Number: XXXXX                                                                         September 11, 1998 Dear XXXXX Thank you for your letter of 16 February 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Total Basic Fee consists of "rent" and "non-rent charges", and is made up of the following three components, with corresponding charges separately identified: •   Basic rent for the suite ("rent") •   Basic XXXXX services and meals •   Other charges 21. ... Yours truly, Carmela Antonelli Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2006/11/16 — RITS 84342 — [Application of the GST/HST to Supplies of Other Arrangements of Prepared Food] ...

. / 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 respect of cataloguing, the information supplied by [the Company] to its clients […] is supplied via download. […]. 5. ... [The Company] has provided [#] separate sample invoices for books and/or processing and cataloguing services supplied to […]. ...

The company […][sells] gift cards to its customers […] either in person […] or online from the company’s website. 2. ... Gift Card D: a gift card without a stated cash value that provides a digital code to download a digital copy of a specific video game. […]. e. ... The purchase and use of a gift card by a customer is subject to the particular card’s terms and conditions: […] a. ...