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We understand […] you would like information on the application of GST/HST to ice cream and similar products. ... As an example, you have provided a photograph of a […] mL container of a frozen dessert that is similar to ice cream. ... In the example you provided, the nutrition facts are provided per […] mL of the product. ...

. / 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. ... It uses BN […]. 6. [Corporation A] registered for GST/HST purposes by telephone. ... C-32. 2 S.C. 2009, c. 23. 3 […]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The conditions are: • the property or service must be acquired, imported or brought into a participating province by a person for consumption, use or supply in the course of the person's commercial activities; • the person must be a registrant during the reporting period in which the GST on the property or services becomes payable by the person or is paid without having become payable; • the person must have obtained sufficient documentary evidence to substantiate the ITC prior to making the claim in a GST return; • tax must be payable by the person in respect of the supply, importation or bringing in, or be properly paid by the person prior to its becoming payable; and • the ITC must be claimed in a return filed within the time limit for claiming the ITC.Insurance claims are sometimes settled in the form of a cash settlement that is made once the amount of the loss has been determined. ...

. / 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 own a hair styling studio that is operated under the business name [...] ... You are registered for GST/HST purposes as a sole proprietor of this business under Business Number [...]. 3. ...

Most recently, the development has been supported/funded under the [...]. ... These rents are set by the program and are reduced below the average market rent for the community (i.e. [...]% below the average market rent). ... The rent charged to the low income household generally represents [...]% of the household income as per a legislated formula. ...

14 December 1999 GST/HST Interpretation 7401/HQR0001007- PROPOSED LAW/REGULATION Proposed Section 232.1 of the Excise Tax Act- Promotional Allowances Unedited CRA Tags ETA 232.1 GST/HST Rulings and Interpretations Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0001007 // RITS2000- 7401XXXXXFile: 11755-6December 14, 1999 Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION Proposed Section 232.1 of the Excise Tax Act- Promotional Allowances Dear XXXXX This is in reference to a letter (with attachments) submitted by XXXXX of your staff, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain activities undertaken by XXXXX XXXXX inquiry to this office for reply. ... Statement of Facts Based on the information included in XXXXX letter as well as a December 2, 1999 telephone conversation with XXXXX in which clarifications were brought to XXXXX request, our understanding of the facts is as follows: •   XXXXX manufactures and supplies food products as a division of the XXXXX currently promotes its products through national trade shows and advertisements throughout Canada and the United States. •   To offset some of the costs of these promotions, XXXXX is offering its suppliers two types of promotional activities- product advertising in a bi-monthly publication and conferences wherein a supplier will have its products showcased. •   Advertising- XXXXX offers suppliers an opportunity to advertise their products in a bi-monthly publication that is mailed to XXXXX retail bakery customers located across Canada. ... The bi-monthly publications are intended to highlight XXXXX national price specials and will include XXXXX suppliers' products in circumstances where the suppliers have paid for such advertising. •   Conferences- XXXXX also offers suppliers an opportunity to showcase their unique products and services by becoming a sponsor of two conferences called XXXXX[.] ...

The following information was taken from your letter, our subsequent telephone conversations and your web site (XXXXX): •   XXXXX. ... CANCO provides the Client with a username and password that the Client may use to access certain web pages on XXXXX. •   The Client receives access to over 17 reports, studies and databases that are focused specifically on the XXXXX industry. The web site is organized around the following XXXXX sections: Industry Profile, XXXXX, and Subscriber Services. •   The web site is designed for use by both XXXXX service providers and XXXXX, and provides expert, reliable, unbiased information on the Canadian XXXXX industry. •   Based on the XXXXX Subscriber Agreement (the "Agreement"), CANCO supplies the following: 1. ...

Statement of Facts Our understanding of the facts is as follows: •   XXXXX established Canadian corporation. ... ISCs will solicit orders and re-sell products based on product demonstrations to individual consumers. •   Within the course of XXXXX business, gifts will be provided by ISCs to individuals who host demonstrations. ... No money is exchanged and no voucher or credit note is issued. •   In the event the host orders merchandise in excess of the value of the gift earned, additional payment would be required for this excess amount. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... An entity is considered to be controlled by the band, tribal council or group of bands if: •   the band, tribal council, group of bands or individual members of the band, tribal council or group of bands, appoint or elect a majority of the members of the governing body of the entity (e.g., directors); and •   the entity is required by legislation, by-laws, or an operating agreement, to submit to the band, tribal council or group of bands, its operating budget and where applicable, its capital budget for review and approval. ... Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Encl.: B-039R GST Administrative Policy- Application of GST to Indians RC4034 GST/HST Public Service Bodies' Rebate Section 1.4 of Chapter 1 of the GST/HST Memoranda Series Authority: Indian Act NCS Subject Code(s): I-11872-2 b.c.c.: Assistant Director, Verification & Enforcement H.Q. ...

. / 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 Product is sold at the retail level by […] (the Retailer). 2. The Retailer is a registrant for GST/HST purposes. 3. The Product is sold in a [#]g bag containing greater than [#] items in each bag. 4. ...