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Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 181117 Business Number: […] [Addressee] Dear [Client]: Subject: GST/HST RULING Tax status of medical supplies Thank you for your letter of […], concerning the application of the goods and services tax (GST)/harmonized sales tax (HST) to the supplies of various medical devices made by […] ([…][ABC]). ... [ABC] primarily sells products in ostomy, urinary continence […][and related products]. 3. […]. 4. ... For example, one particular product is […][Product Y] […]. […][Description of Product Y] This product is also used for other purposes, such as […][other medical use]. 7. […] RULING REQUESTED You would like to know whether supplies of multi-purpose products [ABC] sell[s], […] […][Products X and Y],are zero-rated. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 137871 August 31, 2012 Dear [Client]: Subject: GST/HST RULING Tax status of feed and food mineral oil and medicinal cod liver oil – revocation of ruling This is to inform you that we are revoking the ruling issued to you dated [mm/dd/yyyy] […] as it pertains to the supply of certain grades of mineral oil and of food-grade medicinal cod liver oil […]. ... Therefore, the supply of the human use, food-grade mineral oil is zero-rated when supplied as an ingredient for food for human consumption.   ... Its supply is thus not zero-rated as a basic grocery and is taxable. […] These rulings are subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. ...

18 January 2024 GST/HST Ruling 245207- INTERPRETATION – [Requirement to file an information return for reporting institutions] Unedited CRA Tags ETA Part IX, 150(1), 273.2(2) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... RULING REQUESTED You would like to know whether […][X] (BN […]), would be a reporting institution under subsection 273.2(2) of the ETA and would be required to file Form GST111 for each fiscal year in which it is party to an election under section 150 of the ETA that is in effect. ... If you require greater certainty regarding whether certain amounts constitute income for income tax purposes, you may request a ruling from the Income Tax Rulings Directorate. […] We can also provide the following general information related to the application of the deeming provisions in subsection 150(1) of the ETA as a result of making the election under that provision. ...

6 July 2012 GST/HST Ruling 142921- Section 150 election […] Unedited CRA Tags ETA 150, ETA 240(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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 [Addressee] Case Number: 142921 July 6, 2012 Dear [Client]: Subject: GST/HST RULING Section 150 election […] Thank you for your letter of May 15, 2012, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to an election under section 150 of the Excise Tax Act (ETA) and […] (the Taxpayer). ... Yours truly, Doris McMullan Insurance and ITC Allocations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate ...

16 March 2018 GST/HST Ruling 158124- – Carrying on business in Canada Unedited CRA Tags ETA Part IX: 143(1); ETA Sch VI: Part V Sec. 5, Part V Sec. 7 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... USco also acquires […]([…][One-Time Services]) from Canco for a separate fee. […]. 6. ... The following is a list of the various [information services] subscriptions offered by USco to Canadian Customers: […] 10. ...

1 March 2018 GST/HST Ruling 183033- – Adjustment services provided to […][the Person] Unedited CRA Tags ETA Part IX: 123(1); ETA Sch V: Part VII Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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) provides adjustment services to the […]([…][the Person]). ... The services provided by the Company to [the Person] are all in respect of claims against [the Person] within [the Person]’s retention limit in the […] Insurance policy issued to [the Person] by an insurer. ...

22 July 2014 GST/HST Ruling 140263R- Revised Ruling- Application of GST/HST to supplies of […] Stevia Products Unedited CRA Tags ETA Sch VI, Part III, 1; Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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 Products are sold in three formats: […]. 2. Product A is available in [various flavours]. 3. ... The […] website states the following: […][uses and benefits described]. ...

12 December 2017 GST/HST Ruling 176138- – Law enforcement services Unedited CRA Tags ETA 123; ETA Sch V, Part VI, 20(g) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Under the terms of the Service Agreement, the parties agree that: [Municipality C] will use the Officer for [#] hours per week; [Municipality C] will pay [Municipality A] the hourly rate at which [Municipality A] is remunerating the Officer, plus a […] premium to cover the costs of benefits and vacation time, plus GST/HST; [Municipality C] will pay [Municipality A] for any mileage incurred by the Officer while working in [Municipality C]; [Municipality A] will invoice [Municipality C] on a monthly basis for each hour worked by the Officer, to a maximum of [#] hours per year; in the event of prosecution, each party is responsible for legal costs arising in their own area; and [Municipality C] will maintain insurance to cover the Officer and his/her related performance or non-performance, for the entire term of the agreement. 9. ... Yours truly, Marlon Latchana Senior Rulings Officer Municipal Sectors Unit Public Service Bodies and Governments Division Excise and GST / HST Rulings Directorate ...

13 August 2018 GST/HST Ruling 181651- – Instructing individuals in the four elements of the International English Language Testing System test Unedited CRA Tags ETA Sch V, Part III Sec. 11, Part III Sec. 9 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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: 181651 Business Number: […] Dear [Client]: Subject: GST/HST RULING Instructing individuals in the four elements of the International English Language Testing System test Thank you for your letter received on [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to instruction in preparation courses for the International English Language Testing System test (IELTS test). ... STATEMENT OF FACTS The following information was provided in your fax of [mm/dd/yyyy], and during our telephone conversation on [mm/dd/yyyy]: 1. […] (the Business) was established to provide tutorials on the IELTS test on a one-on-one or one-on-two basis to individuals who are in Canada to prepare them to write the IELTS test. 2. ...

13 August 2018 GST/HST Ruling 183260- – International English Language Testing System and Diplôme d'études en langue française Unedited CRA Tags ETA Sch V, Part III Sec. 11, Part III Sec. 9 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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: 183260 Business Number: […] Dear [Client]: Subject: GST/HST RULING International English Language Testing System and Diplôme d'études en langue française Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (the GST/HST) to supplies of services of instruction in preparation courses for the International English Language Testing System (the IELTS) and Diplôme d'études en langue française (the DELF) tests. ... In [yyyy], more than […]% of your business activity consisted of tutoring or teaching French or English as a second language. 5. ...