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Please find enclosed, a copy of the information booklet " GST/HST Information Guide for Charities " which provides more information on the Net Tax Calculation for Charities. ...

. / 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 revisions made only affect the supplies of […][Products A, B, and C] by [the Corporation]. […]. ... [The Corporation] sells […][the products] for more than the purchase cost […] and charges GST on all of the sales. ...

. / 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. ... Based on your correspondence, and your conversations with my colleague […] on [mm/dd/yyyy], and [mm/dd/yyyy], we understand that: Scenario 1 – The legal (titled) ownership of a residential property is in the name of Individuals A and B (both individuals are citizens of Canada). ... Sincerely, Chris Lewis Manager Real Property – Specialty Tax Unit Financial Institutions and Real Property Division GST/HST Rulings Directorate ...

26 June 1998 GST/HST Interpretation HQR0000562- Services Provided by the Pest Control Regulatory Agency Unedited CRA Tags ETA 146; ETA 165; ETA 189.1; ETA Sch V, Part VI, 20(c)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario Pest Management Regulatory Agency                            K1A 0L5               2250 Riverside Drive Ottawa, Ontario                                                                   Case: HQR0000562 K1A 0K9                                                                               Attention: XXX, Project Manager /Strategic Initiatives June 26, 1998 Subject: GST/HST APPLICATION RULING Services Provided by the Pest Control Regulatory Agency Dear XXX: Thank you for your letter of February 12, 1997 with attachments concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ... The services provided are: •   an evaluation to determine if the product meets the criteria set out in paragraph 5(1)(d); •   an evaluation to determine equivalency as required by subparagraph 5(1)(d)(ii) according to the review criteria in subsection 5(3); and •   a review of the label, as required under subparagraph 5(1)(d)(iv), to ensure it meets the labeling requirements under subsection 27(1). 12. ...

. / 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 We understand the following from your letter dated June 25, 2013 and our telephone conversation […]: 1. ... The maximum size of an Isolated Lot or a site in the Park is […] square metres ([…] square feet). 14. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... For example, if the value of the points on a re-loadable card is $50, the total price of the card is $62.50, which is $12.50 in fees ($5 + $7.50 {15% of $50}) plus $50 (the value of the points). ... Yours truly, Susan Mills Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/03/09 — RITS 43546 — [Application of the GST/HST on Membership Fees and Other Transactions of a Non-profit Organization] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 95842 December 18, 2007 Dear XXXXX: Subject: GST/HST RULING XXXXX – Eligibility of the XXXXX to claim the 83% public service body rebate Thank you for your letter of XXXXX, concerning the eligibility of the XXXXX to claim the 83% public service body (PSB) rebate. ... Qualifying funding Qualifying funding of the operator of a facility for all or part of a fiscal year of the operator means a readily ascertainable amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during the fiscal year or part, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during the fiscal year or part or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during the fiscal year or part and is paid or payable by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made. 2007/11/29 — RITS 95098 — Bus Charters and Tour Packages ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Its goals are: •   XXXXX 5. The XXXXX operates XXXXX facilities in XXXXX. ... Renner Municipalities and Health Care Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/03/21 — RITS 84490 — GST Ruling on "Incoming Collect" Freight ...

. / 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. ... He is not an employee of […] or of any other person. The persons who refer patients to your client are independent contractors. ... That standard letter states that […] 8.[…] 9.[…] RULING REQUESTED You would like to know if your client’s services of social skills training, coaching, and Cognitive Behavioural training (also known as “Cognitive Behavioural Therapy”) fall within the exemption under section 14 of Part II of Schedule V. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You describe the following scenario: • A Canadian retailer ("Retailer") and a Canadian supplier ("Supplier"), both GST/HST registrants engaged in commercial activities, enter into a contract ("Contract") covering the supply of certain goods. • Transactions between the Supplier and Recipient are conducted using Electronic Data Interchange (EDI). As such, the Supplier's invoices are issued in electronic form and no paper invoices are exchanged between the parties. • A XXXXX cash discount on the goods may be taken by Retailer, subject to the terms of payment stipulated in the Contract. • The Contract requires the discounts to be calculated on the "gross amount" of the vendor's invoice. ...