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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. ... Your Questions Question 1 – When writing to the Canadian insurers to request insurance coverage should the requested coverage reflect the total insurance coverage provide by the global policy (which would be in fact the only policy available to submit with the E638 application form) or does the Commissioner take the view in assessing the market capacity criteria that the coverage to be requested and therefore be subject to declination should only reflect the Canadian component of the risk? ... Question 2 – If the requests to Canadian insurers for coverage are dated after the global policy has been issued and therefore the letters of declination are also dated after this time, will the Commissioner allow the exemption from the tax to apply to the premium paid on the commencement of the policy, assuming of course the exemption is granted. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Specifically, where a prepaid arrangement is entered into: • before January 1, 2009, the GST/HST will not apply to instalment payment charges that are payable before January 1, 2009, under the prepaid arrangement; and • on or after January 1, 2009, the GST/HST will apply to instalment payment charges that are payable on or after January 1, 2009, under the prepaid arrangement. ...

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 141270 February 13, 2012 Dear [Client]: Subject: GST/HST INTERPRETATION GST/HST point-of-sale rebate on children's goods (swimwear) Thank you for your [...] on the subject of the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the point-of-sale [(POS)] rebate on children's goods as that rebate pertains to children's swimwear. [...]. ...

. / 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. ... A tobacco licence (TL) under the Act authorizes a person to manufacture tobacco productsi; [...] ... We understand that [the Corporation] intends to purchase bulk PMT from a non-resident supplier located in [...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In general terms, the New Harmonized Value-Added Tax System Regulations No. 2 (Regulations) provide that, for purposes of the definition of large business in subsection 236.01(1), a person is a prescribed person for a recapture period if the person is a GST/HST registrant and: • the person's 'recapture input tax credit threshold amount', determined in accordance with subsection 27(3) of the Regulations, exceeds $10 million; or • the person is one of the following financial institutions iFootnote 1, or a person that is related to one of the following financial institutions: a bank; a corporation that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee; a credit union; an insurer or any other person whose principal business is providing insurance under insurance policies; a segregated fund of an insurer; an investment plan or the Canada Deposit Insurance Corporation. ...

. / 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 [...] [the Company] prints and binds books for educational publishers, schools and various businesses and associations. ... [The Company] is situated in [...], Ontario. Interpretation Requested You would like to know whether [the Company's] clients are eligible for a point-of-sale rebate of the provincial component of the HST on the supplies described above. ...

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 129731 Business Number: [...] ... We understand that [...] [the Company] sells commercial aquatic supplies, including swimwear, at various locations in Canada. ...

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 130645 Business Number: [...] April 12, 2011 Dear [Client]: Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION Request to change the reporting period of a financial institution Thank you for your letter of [mm/dd/yyyy], concerning the request by [...] ...

. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 131006 Business Number: [...] ... We understand that [...] [(the Company)] provides supplies on a reserve relieved of the GST/HST to individuals claiming to be Indians under the Indian 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. ... We understand that you would also like us to provide a ruling to you regarding the particular fact situation […], as explained in your letter. However, we are unable to provide a ruling to you without a third party authorization […] allowing us to do so. ...