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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. ... Yours truly, Carolle Mercier Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/02/19 — RITS 99952 — Financial Institution Annual Information Schedule ...

* Is there more than one recipient? * What did the supplier provide for the consideration received? * Is the recipient made aware of the elements (in detail) that are part of the package? ... The CRA would evaluate supplies made by the Corporation with reference to the following constituent elements of a diagnostic service to determine whether section 10 of Part II of Schedule V would apply: * Providing the premises, equipment, supplies and personnel for all elements of the technical and professional components; * Preparing the patient for the diagnostic service; * Performing the test, study or analytical procedure, including any clinical procedure associated with the diagnostic service; * Providing clinical supervision, including approving, modifying and intervening in the performance of the test, study or analytical procedure and quality control of all elements of the procedure; * Monitoring and intervening if necessary after the test, study or analytical procedure; * Preparing and providing records of the results of the test, study, or analytical procedure to a medical practitioner; * Interpreting the results of the test, study or analytical procedure, which is generally performed by a medical practitioner; * Discussion with the patient on matters related to the diagnostic service; and * Preparing and transmitting a written, signed and dated interpretative report of the diagnostic service to the referring medical practitioner or practitioner. ...

[Company A] sells the packaged products to the […] ([…][Company B]), a distributor, who then sells the product to the consumers. [Company B] is the legal name of the distributor but it operates as […] and is located in [Province A]. [Company B] operates and manages […] across Canada. 3. [Company A] and [Company B] are both GST/HST registrants. 4. ...

STATEMENT OF FACTS We understand that: 1. […] 2. The mattress covers and pillow covers are 100% natural textile […], sustainable, breathable and comfortable, and act as a barrier to dust mites. The fabric improves sleep […]. The mattress covers and pillow covers are waterproof, soft, and silent. 3. ... RULING GIVEN Based on the facts set out above, we rule that that supplies of […] mattress covers and pillow covers are not zero-rated. ...

RetailCo […] [sells] a wide range of goods, […]. 4. USCo is a manufacturer of […] and regularly sells to RetailCo a variety of […] (“product”), which are in turn sold by RetailCo to customers in […][Canada]. 5. ... Details […] of the demos are finalized by USCo and DemoCo in consultation with RetailCo. 7. ... A demo typically entails […] one or more of its product demonstrators […]. ...

The [...] form states that the total consideration and the value of the real property (land, building, fixtures and goodwill) purchased by the Owners was $[…]. 4. ... Clause [#] provides that management of the Property is to be agreed in writing between the parties. ... The Owners voluntarily registered for GST/HST purposes by telephone on [mm/dd/yyyy] and a GST/HST program account was opened under the Business Number […], effective [mm/dd/yyyy] with […] a [mm/dd] fiscal year end. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... A non-GST/HST-registered non-resident tour operator that bought short-term and/or camping accommodation in Canada will be entitled to a rebate of the GST/HST paid on the accommodation if: •   the tour operator bought the short-term and/or camping accommodation in Canada in the ordinary course of its business and resold it as part of an eligible tour package; •   the tour operator sold the eligible tour package to another non-resident and payment for the sale of that tour package was made at a place outside Canada where the tour operator or its agent was conducting business; and •   the short-term and/or camping accommodation included in the eligible tour package was made available to a non-resident individual. ... Yours truly, Jacqueline Russell, CGA Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/10/19 — RITS 93132 — Foreign Convention and Tour Incentive Program ...

The following are typical methods, which may be used for this purpose: •   Square footage of floor space of the areas renovated compared to the total floor space of the building •   Square footage of floor and wall space of the areas renovated compared to the total floor and wall space of the building; and •   Number of room renovated compared to the total number of rooms in the building. ... Dining room + Living room = Powder Room- remove existing wet bar & cabinet (small area)- some changes to ceiling Area: 540 sq. ft. not S.R. ... Area meeting "removed and replaced" requirement: 1115 % of area substantially: 1115/2805 = 40% Reconciliation of house area Total area after additions per architect's plans 3205 sq ft. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The CRA considers medical care to mean services provided to patients by physicians, including examining or interviewing patients, and would consider the following factors to determine the purpose for which a facility is operated: •   The operator contracts with physicians to provide medical care to patients of the facility; •   Physicians provide medical care in the operator's facility; and •   The facility has consultation and examination rooms and equipment and supplies to support the provision of medical care. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/10/02 — RITS 81650 — Impact of GST Rate Reduction on Holdbacks and Progress Payments ...

For further information, please find enclosed the guide entitled " GST/HST Information for Charities ". ... Mauro Charities, Non-Profit Organizations & Educational Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate c.c.: XXXXX Encl.: GST/HST Information for Charities Legislative References: ETA 123(1); 142(1)(g); 165(1)(3); 225.1; 259; Sch. ... NCS Subject Code(s): R-11830-1; 11830-4 b.c.c.: Assistant Director, Verification & Enforcement b.c.c.: H.Q. ...