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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. ... Generally, section 174 of the ETA applies where a person pays a reasonable allowance to an employee, a partner, or where the person is a charity or a public institution, a volunteer: * to purchase property or services in Canada, all or substantially all, of which are taxable (other than zero-rated) supplies in relation to activities engaged in by the person, or * for the use in Canada, in relation to activities engaged in by the person, of a motor vehicle, and the allowance is deductible in computing the income of the person for purposes of the Income Tax Act (ITA) or would be deductible if the person were a taxpayer under the ITA and the activity were a business. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Nutrition Facts per bar (XXXXXg) XXXXX Product is as follows: Amount % Daily Value Calories XXXXX Fat XXXXXg XXXXX% Saturated XXXXXg +Trans XXXXXg XXXXX% Cholesterol XXXXXmg Sodium XXXXXmg XXXXX% Carbohydrate XXXXXg XXXXX% Fibre XXXXXg XXXXX% Sugars XXXXXg Protein XXXXXg Vitamin A XXXXX% Vitamin C XXXXX% Calcium XXXXX% Iron XXXXX% 8. ... The Nutrition Facts per bar (XXXXXg) XXXXX Product is as follows: Amount % Daily Value Calories XXXXX Fat XXXXXg XXXXX% Saturated XXXXXg +Trans XXXXXg XXXXX% Cholesterol XXXXXmg Sodium XXXXXmg XXXXX% Carbohydrate XXXXXg XXXXX% Fibre XXXXXg XXXXX% Sugars XXXXXg Protein XXXXXg Vitamin A XXXXX% Vitamin C XXXXX% Calcium XXXXX% Iron XXXXX% 11. ...

. / 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. ... However, subsection 261(1) would allow a supplier to apply for a rebate of tax remitted in error in specific situations, such as: • where the supplier has not collected GST/HST from a recipient in respect of an exempt or zero-rated supply but has, erroneously, remitted from its funds an amount as GST/HST on that supply; or • where the supplier has collected an amount of GST/HST from a recipient but has mistakenly remitted more GST/HST than was collected. ...

. / 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, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 181981 Dear [Client]: Subject: GST/HST RULING Prescribed property and services for the purposes of the Public Service Body Rebate (GST/HST) Regulations Thank you for your letter of January 24, 2017, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to […] (the Charity)’s entitlement to claim a public service bodies’ rebate (PSB rebate) of the goods and services tax (GST)/harmonized sales tax (HST). ... However, the Charity files for the PSB rebate using the GST/HST account number […]. ...

. / 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 DRC is applied at a rate of [#] cents per kilowatt hour (kWh) of electricity consumed in Ontario with the exception of the reduced rate service areas. ... “Large businesses” subject to the recapture rules in Ontario with respect to “specified property or services” are required to recapture the provincial component of the HST on “specified energy”. […] 7. ...

. / 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, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 238383 Business Number: […] Dear [Client]: Subject: GST/HST RULING Eligibility of a municipality to claim a public service bodies’ rebate on a honorarium paid to an elected official. ... The Town’s […][policy on council remuneration] was adopted on [mm/dd/yyyy] and is found on the Town’s website [...]. […][The municipality’s policy confirms that the mayor and councillors are paid an annual honorarium to compensate them for the exercise of their duties] RULING REQUESTED You would like to know if the Town is allowed to claim a public service bodies’ rebate for any amount of the honorarium paid to the mayor or councillors of the Town. ...

30 August 1995 GST/HST Interpretation 11680-5-3[1]- Interpretation- ETA s. 132- Unedited CRA Tags ETA 132(1)(b); ETA 132(3); ETA 145(1); ETA Sch VI, Part V, 7                                                                         Telephone: (613) 954-8585 Fax: (613) 990-3602 File: 11680-5-3(kpm) ss. 132(1)(b), 132(3), 145(1) sec 7/V/VI  XXXXX                                                                                August 30, 1995 I refer to your letter of January 24, 1995, requesting confirmation of several key points in your reply to XXXXX In addition to reviewing the contents of the previous correspondence, Karl Marten of my staff contacted the writer, XXXXX, for additional information. ... It is our view that the supply of the services by the general partner to the partnership is a taxable supply of services (provided the services supplied are not an exempt supply pursuant to Schedule V to the Act) and not provided as a result of "... an activity engaged in by a person as a member of a partnership... ... You requested our comments on whether the management services constitute a single or multiple supply — whether or not the management services constitute a single or multiple supply is a question of fact. ...

28 July 1997 GST/HST Interpretation HQR0000458- The Enlargement of Real Property by Way of Severance Unedited CRA Tags ETA Sch V, Part I, 9(2)(c)                                                                         25 McArthur Road, Place Vanier, 10th Floor, Tower C  XXXXX                                                                                Vanier, ON  XXXXX                                                                                K1A 0L5                XXXXX  XXXXX                                                                                Case: HQR0000458  XXXXX                                                                                NCS: 11950-1 July 28, 1997 Dear XXXXX This is in response to a letter from XXXXX of the XXXXX of December 4, 1996, with attachments, concerning the application of the Goods and Services Tax (GST) in regards to paragraph 9(2)(c) of Part I of Schedule V to the Excise Tax Act (the Act). ... Black's Law Dictionary (10th edition) defines "parcel" as follows: " A part or portion of land. ... VI/9(2)(c) [Act and explanatory notes], XXXXX IT-153R3, b.c.c.: Originator's Desk Copy NCS Subject Code(s) 1I             Registration Number: na District Chief, Audit H.Q. ...

21 February 1997 GST/HST Interpretation HQR77- Request for Assistance Related to Supplies Made Between Municipalities Unedited CRA Tags ETA Sch V, Part VI, 22 XXXXX File #: 118901(ON) XXXXX c.n. ... As stated in fact # 3 above, the purpose of the joint venture is to purchase and own land for sewage disposal lagoons. ... As stated in fact # 4, each town is to hold an undivided interest in the land as tenants in common. ...

Our understanding of the facts based on our review of the documentation submitted with XXXXX letter is as follows: •   Pursuant to XXXXX an officer XXXXX who is found to be liable under the regulations for damage, loss, deficiency, theft, destruction, deterioration or improper expenditure of public property or any property under the control of the Minister, or of any non-public property, is liable to reimburse the Crown for the financial loss incurred, or is liable to reimburse the non-public property organization concerned for the financial loss incurred. •   Recovery for any loss or damage referred to in the XXXXX is obtained by way of deduction or set-off against any sum of money that may be payable by the Crown to such person found liable unde[r] XXXXX[.] For the most part, in the case of DND XXXXX the cost of the damageloss is recovered by way of an administrative deduction or reimbursement by way of cash, cheque or money order by the member. •   A member of the Canadian Forces or DND may be required to reimburse the cost of damage/loss in respect of the following: 1. ...