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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 du revenu du Canada. ... You, the recipient, purchased assets from […] ([…](the Supplier)). The supplier and the recipient submitted a signed GST44, Election concerning the acquisition of a business or part of a business, dated [mm/dd/yyyy] and [mm/dd/yyyy], respectively. ... The notice sent to the supplier by the Canada Revenue Agency (CRA) on [mm/dd/yyyy], advising that the GST44 was accepted and processed, refers only to “[…]” The assets in question were vehicles that were located in British Columbia (BC) prior to the sale and remained there after the sale. ...

. / 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 self-employed contractor working with […] ([…][the Company]), based in […][City 1, Province 1]. 2. ... You are registered for GST/HST purposes with account number […] 4. In your letter, you described your duties with [the Company] as follows: “My title as a contractor through [the Company] is […][Client’s job title]. ...

. / 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 also attached […] a purchase order and a pro-forma invoice of cigarettes under the brand “[…][Product 1]” to show the address of [ABC]. ... As an operator of duty free stores, Canadian manufactured tobacco and foreign brand tobacco cannot be delivered to [ABC], unless it is stamped and packaged with prescribed information. […]. ...

. / 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. ... Approximately […]% of fuel sales are to foreign and domestic commercial airlines operating flights carrying passengers. 3. Approximately […]% of fuel sales are to foreign and domestic carriers operating flights carrying only cargo, (for example UPS and FedEx). 4. ...

. / 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 facts to be as follows: 1. [...] ... The Product's hopper (tank capacity for the liquid spray system) is [...]. ...

. / 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. ... We understand that you represent […] non-resident publishers who are registered for GST/HST purposes and supply publications to customers in Canada. ... Guide RC4027, Doing Business in Canada – GST/HST Information for Non-Residents, available on the CRA’s website, provides additional information with respect to the acceptable proof of registration. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Please forward the relevant application to: Canada Revenue Agency Assistant Director Audit 4th floor 1 Front Street Toronto ON M5J 2X6 In closing, if XXXXX, either on its own or jointly with its distributors, chooses to apply to, and obtain approval from, the Minister to use the ACM rules to charge and account for GST/HST, we provide the following additional points to assist XXXXX and its carriers to comply with the ETA: • XXXXX or its distributors as applicable should provide a copy of the CRA's letter of approval for XXXXX or the distributors to use the ACM to their carriers for the carriers' records. • When XXXXX acquires a newspaper, XXXXX should advise CRA of the fact that the newspaper is under new ownership. The newspaper's carriers should also be provided with a copy of the CRA's letter of approval for XXXXX or the distributors to use the ACM for the carriers' records. • Some of the business activities carriers undertake might fall under the ACM, while other business activities are beyond the scope of the ACM. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX In its News Release of XXXXX, XXXXX City Council provides the following 'Question & Answer': XXXXX It is our understanding that the retailer will retain the amount charged for its supply to customers of plastic bags. ... Yours truly, Dwight Kostjuk Specialty Tax Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate UNCLASSIFIED ...

. / 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 has been assigned a registration number […] by the Canadian Food Inspection Agency (CFIA) and is regulated under the authority of the Feeds Act. 6. According to the Company’s Safety Data Sheet dated [mm/dd/yyyy], the composition/information on ingredients is Palmitic Acid […]. ...

. / 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 that: 1. […] (the “Client”), suffers from primary congenital lymphedema (also known as “Milroy’s Disease”) in both legs and has been using an intermittent compression pump since puberty. 2. […]. 3. ... The […][Products’] website indicates that [Product 1] and [Product 2] are designed for use together as the [] in treatment of various lymphatic and vascular conditions. ...