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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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 166774 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST to supplies sales of medical marihuana Thank you for your fax of November 27, 2014, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to sales of dried marihuana made by […] (the Business). ... The Business is a commercial producer of various strains of dried marihuana for medical purposes and operates a facility located in […][City 1, Province A]. […]. ...

The clause stated that, "... the Purchaser shall, nevertheless, take possession of the Unit... ... Some key points of this Agreement are as follows: •   "It is understood and agreed that all amounts paid by the Purchaser by way of occupancy fees are not to be credited to the Purchaser as payments on account of the purchase price, but shall be payable as occupancy fees only." •   "The Purchaser shall use the Unit only as a single family dwelling and he will not take in borders and/or roomers nor grant occupation to the Unit to any other parties whatsoever. ...

. / 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. ... Subsection 5(1) of the Regulations [specifies the CI limits (gCO2e/MJ) for each compliance period for 2023 to 2030 and beyond in the Fuel Carbon-Intensity Limits table and] states that a primary supplier’s pool …of a liquid fossil fuel that is set out in Column 1 of the table […] must not have a CI that is greater than the corresponding limit set out in Column 2 [of the table] for the corresponding compliance period. […] Subsection 1(1) of the Regulations defines a compliance period, in part, to mean January 1, 2023 to June 30, 2023; July 1, 2023 to December 31, 2023, and then each calendar year thereafter. 4. ... Subsection 23(2) of the Regulations states that a primary supplier must not use a provisional compliance credit to satisfy a total reduction requirement … and must not transfer a provisional compliance credit under the CCTS. 14. ...

. / 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. ... Subsection 5(1) of the Regulations [specifies the CI limits (gCO2e/MJ) for each compliance period for 2023 to 2030 and beyond in the Fuel Carbon-Intensity Limits table and] states that a primary supplier’s pool …of a liquid fossil fuel that is set out in Column 1 of the table […] must not have a CI that is greater than the corresponding limit set out in Column 2 [of the table] for the corresponding compliance period. […] Subsection 1(1) of the Regulations defines a compliance period, in part, to mean January 1, 2023 to June 30, 2023; July 1, 2023 to December 31, 2023, and then each calendar year thereafter. 4. ... Subsection 23(2) of the Regulations states that a primary supplier must not use a provisional compliance credit to satisfy a total reduction requirement … and must not transfer a provisional compliance credit under the CCTS. 14. ...

In [yyyy], the [#] families in the mobile home park decided to create a Cooperative, which acquired the mobile home park from the landowner. 3. ... The rental cost set out is a global amount of $[…] per month. This amount is not allocated by service. ... Therefore, it can be designated as a municipality under the definition of “municipality” in subsection 259(1) […]. 3. ...

. / 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: 1. […] (the Corporation) carries on a healthcare service business […][in Canada]. 2. It is registered for GST/HST under account number […]. 3. Among other services, the Corporation offers occupational health services, travel health consultation services and vaccinations to their clients [at a clinic located in Canada]. 4. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... [ii] * Provided that all of the requirements for a rebate have been met and your Client keeps sufficient documentation on file. ... [xii] * XXXXX [xiii] 2. The definition of "grantor" from the Regulations is reproduced in Appendix A [xiv] 3. ...

XXXXX MUSHROOM COMPOST — mushroom compost (waste) collected from mushroom farms and resold to landscapers In his letter of March 30, 1998, Mr. ... PEAT MOSS AND LOAM — sold to landscapers and worm growers Goods listed in Schedule II, except for supplies of compost and peat, are zero-rated as fertilizers when supplied in bulk quantities of at least 500 kg. ... STRAW MANURE — horse manure collected from horse farms and resold to mushroom farms as fertilizer Manure is a composition described in Schedule II as requiring a grade and is therefore a fertilizer. ...

Furthermore, the agent is deemed not to have made a supply to the principal of services relating to the supply of the property to the recipient *. ... If that were possible, no apportionment of the sales from the various principals would be necessary in order to determine the tax liability of the parties involved **. The following comments address this concern, assuming that no joint venture election is available or, if such an election is available, that participants who are registrants have chosen not to make election. ** I assume, in the fact pattern that you submitted, that the fact that a principal has the obligation to collect tax or not depends upon whether the volume of sales of the principal in a determined period is sufficient to require the principal to register for tax purposes. ...

. / 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. ... Section 20 of the Regulation states, in part: To be valid for the purpose of covering GHG emissions, the emission allowances(Footnote 10) used to cover GHG emissions must meet the requirements of section 37 [of the Regulation] …. 6. ... The quantity of emission units represents … (4) 4% of the emission units available under the cap set for the years 2021 and following. ...