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La TVH s'applique dans les provinces participantes aux taux suivants: 13 % en Ontario et 15 % au Nouveau-Brunswick, à Terre-Neuve-et-Labrador, en Nouvelle-Écosse et à l'Île-du-Prince-Édouard. ... Nous comprenons que l’acquéreur, un fabricant de […] résidant au Québec, acquiert de la société […] (« le fournisseur »), une société résidant aux États-Unis inscrite aux fins de la TPS/TVQ, du […] pour consommation, utilisation ou fourniture dans le cadre de ses activités commerciales. ... À cet effet, l’acquéreur a retenu les services de la société […] (« le courtier »), une société montréalaise de courtage en douanes, la demandant d’agir pour son compte afin d’effectuer le dédouanement des biens au moment de leur importation au Canada et de payer la taxe imposée par l’article 212. ...

In this letter, Holdings has indicated that the Agreement in respect of the Unit was executed by […] in trust for […] (Properties) and that Properties is a bare trustee that holds the Unit in trust for Holdings, the beneficial owner of the Unit. ... For purposes of this opinion, we will assume the trust is a bare trust in which Properties holds legal title to the Unit on behalf of the beneficial owner, Holdings). c) The statement of adjustments for the purchase of the Unit by Properties, adjusted as of [mm/dd/yyyy], indicates the following: * consideration of $[…] * GST (at […]%) of $[…] * NRRP rebate of $[…] It appears that […] (the Vendor) has credited the amount of the NRRP rebate against the amount owing by Properties. d) A tenancy agreement (the Lease) between Properties and […] (the Tenant) for the rental of the Unit dated [mm/dd/yyyy]. ... Melissa Mercer Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate     ...

These directors are to be appointed or elected as follows: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 7. XXXXX current Board of Directors includes XXXXX Directors comprised as follows: •   XXXXX •   XXXXX •   XXXXX 8. ... Where a municipality owns at least 90 % of the shares or capital of an organization or the assets of an organization are vested in the municipality in the event of the organization's dissolution, the organization will be considered to be owned by the municipality. ...

Peuvent-ils procéder ainsi, ou devons-nous traiter deux demandes distinctes, soit la demande de XXXXX comme " demande d'un inscrit " et XXXXX comme " demande d'un non-inscrit "? ... Par contre, il est tout à fait possible que XXXXX ne soit pas considérée comme un " constructeur " selon la définition donnée au paragraphe 123(1), particulièrement si XXXXX est dans l'une des situations suivantes: (i) XXXXX ne " réalise [pas], XXXXX ou par un intermédiaire [...] la construction [...] de l'immeuble d'habitation ". ... Selon ce choix, l'un des participants est désigné " entrepreneur " et l'autre est appelé " coentrepreneur ". ...

When applying these facts, we are again in agreement with you that the total GST payable on the lease payment is determined to be $25.90 per month when using the three step approach: Step 1: Calculation of the Monthly Finance Charge Selling price of the new vehicle before GST: $20,000 Less: trade-in Allowance     5,000 Adjusted capital cost $15,000 Add: residual value   11,000 Finance Base: $26,000 Monthly Finance Charge: $26,000 (Finance Base) x.00782 (money factor) $      203.32/mth Step 2: Calculation of the Monthly Depreciation Charge Adjusted capital cost $15,000 Less: residual value   11,000 Depreciation Base: $  4,000 Monthly Depreciation Charge: $4,000 (Depreciation Base) ÷ 24 months:        166.67/mth GST Base: $     369.99/mth Step 3: Calculation of the GST Payable on the Monthly Lease Payment 7% x $369.99/mth (GST Base) $25.90/mth Example #3: (letter, July 30, 1996) Facts Provided: •   XXXXX (the "dealer") leases a new vehicle to a non-registrant; •   Lease period on the new vehicle leased from the dealer: 24 months •   Agreed value of the new vehicle: $20,000.00 •   Agreed value of the trade-in vehicle: $  5,000.00 •   Lien against the trade-in vehicle (owed to financial institution): $  2,000.00 •   Agreed credit given on the trade-in vehicle ($5,000- $2,000): $  3,000.00 •   Residual value (i.e., option price) on the leased new vehicle: $11,600.00 •   The monthly lease payment is calculated as follows:      Total vehicle price: $20,000.00      Less: agreed credit given on the trade-in vehicle     3,000      Net lease cost: $17,000      Monthly lease payment:      Net lease cost x acquisition factor ($17,000 x.047290) $      803.93      Less: residual value x residual factor ($11,600 x.037002)         429.22      Monthly lease payment: $      374.71 •   The monthly sales tax lease payment is calculated as follows:      Total vehicle price: $20,000      Less: trade-in allowance     5,000      Net sales tax lease cost $15,000      Monthly sales tax lease payment:      Net sales tax lease cost x acquisition factor ($15,000 x.047290) $     709.35      Less: residual value x residual factor ($11,600 x.037002)        429.22      Monthly sales tax lease payment $     280.13 •   The dealer then prepares an addendum to the lease which discloses the monthly lease payment, the sales tax lease payment, the amount of the lien and the GST payable as shown in Appendix C to your letter entitled XXXXX; •   Immediately after the lease is executed, the lease and the leased new vehicle are sold by the dealer to XXXXX. ... The vehicle subject to the lease is then sold by the dealer to the lessee for an amount equal to the residual value (i.e., $11,600); Response: •   We agree that the monthly GST payable calculated on the monthly sales tax lease payment (determined above and in Appendix C to your letter) will be equal to: 7% x $280.13/month = $19.61/month; •   We also agree that the dealer is required to collect GST from the lessee on the full consideration paid by the lessee to acquire the vehicle pursuant to the purchase option (i.e., 7% x $11,600 = $812); Example #4: (letter, July 30, 1996) Facts Provided: •   Same facts as example #3 except that the trade-in has an agreed value of $15,000 and a lien of $12,000 for a net trade-in allowance of $3,000 (and the lease payments remain at $374.71/month) Response: •   Using the same method of calculation and money factors provided in Appendix B to your letter, the sales tax lease payment will be calculated as follows:      Total vehicle price $20,000      Less: trade-in allowance   15,000      Net Lease Cost $  5,000      Lease payment:      Net price x acquisition factor ($5,000 x.047290) $     236.45      Less: residual value x residual factor ($11,600 x.037002)        429.22      Monthly sales tax lease payment $ Nil      Monthly GST payable (7% x $Nil) $ Nil •   Again, the dealer will collect GST in the amount of $812 (i.e., 7% x $11,600) from the lessee on the full consideration paid by the lessee to acquire the vehicle at the time the purchase option is exercised. Example #5: (letter, July 30, 1996) Facts Provided: •   XXXXX (the "dealer") leases a new vehicle to a non-registrant; •   Lease period on the new vehicle leased from the dealer: 24 months •   Agreed value of the new vehicle: $20,000.00 •   Agreed value of the trade-in vehicle: $11,000.00 •   Amount of the trade-in allowed by the dealer as a trade allowance $  7,000.00 •   Customer receives cheque for remaining value of the trade-in $  4,000.00 •   Lien against the trade-in vehicle: $Nil •   Residual value (i.e., option price) on the leased new vehicle: $11,600.00 •   Monthly lease payment to the customer on the leased new vehicle: $     185.55/mth Response: •   Proposed new subsection 153(4) of the ETA provides in paragraph (c) that the value of the consideration for the supply (i.e., the leased vehicle) is deemed to be equal to the value of that supply less "... the amount credited to the recipient in respect of the trade-in... ...

XXXXX •   The Committee does not have a board of directors. •   The Committee is not at arms length as it is responsible to the XXXXX and the Association. •   XXXXX. At the end of its existence the Committee must provide reports of its activities to XXXXX. •   The Association may be considered the parent body of the Committee but this is not known for certain. •   The Committee does not have its own seal. •   The Committee is not a separate legal entity. ... XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   The Association keeps records of the disbursements from the account for expenses incurred by the Committee. ...

25 March 1996 GST/HST Interpretation 11690-1- Eligibility to Claim Input Tax Credits Unedited CRA Tags ETA 145                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11690-1(glr)                                                                         s. 145 XXXXX March 25, 1996 I refer to XXXXX note of June 9, 1995, addressed to Mr. ... I understand that: •   XXXXX is a member of a partnership that consists of two other personal law corporations (PLCs) and the law firm of XXXXX[.] •   XXXXX[.] •   The PLCs each have management companies that charge the PLCs management fees, including the Goods and Services Tax (GST). •   The PLCs were set up for the sole purpose of receiving the profits of the law firm. •   The disbursements made to the PLCs are made under the terms of a partnership agreement and are not made at arm's length under the Income Tax Act. •   All the above entities are currently registered for GST purposes. •   XXXXX denied ITCs for the period beginning September 9, 1994, and ending October 30, 1994. ... Ryhorchuk GAD #: 1321(REG) imposition Team ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX. Additional information and documentation concerning the following points will help us understand the day-to-day operations of the institutions operated by XXXXX in order to determine if XXXXX meets the administrative criteria for designation as a hospital authority. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2004/10/15 — RITS 52554 — Application of GST to Sales of Time-share Resort Accommodation through the Sale of Resort Points ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Background XXXXX [xliii] 1 XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Section 9 of Part II of Schedule V to the ETA XXXXX XXXXX XXXXX CRA Interpretation The definition of "insured person" in section 1 of Part II of Schedule V to the ETA applies to the interpretation of section 9 of that Part. ... Documents Reviewed XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2005/01/27 — RITS 53352 — Artificial Breathing Apparatus ...

If the work to be performed does not exceed $ XXXXX, the fee is $ xx. For work valued between $ XXXXX and $ XXXXX, the fee is $ xx on the first $ XXXXX and $ x on each additional $ XXXXX of valuation or part thereof. For work in excess of $ XXXXX, the fee is $ XXXXX on the first $ XXXXX and $ xx on each additional $ XXXXX of valuation or part thereof. ...