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Un organisme déterminé de services publics, un organisme de bienfaisance ou un organisme à but non lucratif admissible a droit à un remboursement de la TPS qui correspond au " pourcentage établi " de la " taxe exigée non admise à un crédit " relative à un bien ou à un service pour sa période de demande. ... Toutes ces conditions doivent être respectées pour que la première condition de la définition " d'établissement admissible " soit respectée. ... Subvention admissible Pour respecter la deuxième condition de la définition d'" établissement admissible ", il faut que l'organisme reçoive une somme, sauf une somme symbolique, à titre de " subvention admissible ". ...

. / 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. ... In your letter, excerpts from Corporation X's [...] (Duties) attached to the letter, and your fax which includes a sample [...] ... In accordance with your letter, the Duties and the Notice, Corporation X performs the following activities for the Providers and Employers in order to provide the Administrative Services: • maintains employee eligibility files; • prepares monthly employee benefit billings; • collects and accounts for the premiums from those billings; • remits premiums to various insurers; • performs accounting for premiums and prepares monthly premium statements; • processes claims and administers renewals and benefit changes; • prepares updates of member information; • updates and balances pre-authorized chequing payments for electronic transmission; • processes month-end reports; • produces employee wallet certificates and distributes [...] cards; • maintains records with respect to the administration of the employee plans; and • provides client support and clerical duties. ...

We understand that [...] ([the Corporation]) is the owner and operator of retail stores. ... Subsequent adjustments to the invoices may be made for the following reasons listed below: • price differences • concealed damage • concealed shortage • damaged/defective merchandise • promotional allowances • freight allowances RULINGS REQUESTED 1) You would like confirmation on the application of section 232 to the subsequent adjustments listed above. 2) If [the Corporation] and a Vendor have a written agreement that specifies [the Corporation] will initiate subsequent adjustments and not refund or credit the GST/HST that was previously paid, does section 232 apply? ... Memorandum 12.2 states that a reduction in consideration may occur under the following circumstances: • when some or all of the consideration is returned; • as a result of surpassing a certain volume of purchases, i.e., a volume rebate; • where goods delivered are found to be substandard; or • where goods are returned to the supplier for a full or partial refund of the consideration. ...

X does not carry on business in Canada for GST/HST purposes. •   X owns XXXXX% of the shares of A. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made; •   the place from which transactions are solicited; •   the location of an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Yours truly, Patrick McKinnon Manager Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/07/29 — RITS 43263 — Sections 201 and 235 of the Excise Tax Act ...

1 March 1996 GST/HST Interpretation 11895-1[10]- Supplies Made by the (the Commission) Unedited CRA Tags ETA Sch V, Part VI, 20(h)                                                                         File #: 11895-1(on)                                                                         Case No. 1511(REG)                                                                         Sch V/VI/20(h) XXXXX March 1996 I refer to the letter of September 28, 1995, from XXXXX of your office, sent by facsimile to the General Applications Unit of GST Rulings and Interpretations. ... Under XXXXX, the Commission is mandated to: •   manage the tender process for the collection of refuse within the Region; •   administer the purchase or lease/purchase of refuse carts and supplementary equipment; •   administer the distribution of refuse carts to householders within the Region; •   determine the annual charge required for providing a refuse collection system; and •   promote the waste watch program jointly with the XXXXX[.] 4. ...

En règle générale, les services fournis au Canada par un agent de voyage sont assujettis à la TPS de 7 % ou à la TVH de 15 %, à moins qu'ils ne soient détaxés, auquel cas ils sont assujettis à la taxe au taux de 0 % [lxv] 57. ... Par exemple, un agent de voyage situé à Ottawa vend, pour le compte d'une compagnie aérienne, un billet d'une valeur de 1 000 $ pour un vol intérieur assujetti à la TPS de 7 % et reçoit une commission de 10 %. ... Dans ce cas, l'agent facturerait un montant de 1 070 $ (le prix du billet, 1 000 $, plus 70 $ de TPS) au passager pour le compte de la compagnie aérienne pour la vente du billet. ...

The Facility is a XXXXX: •   XXXXX. XXXXX XXXXX •   XXXXX: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX. 3. ... The characteristics of the different levels of XXXXX are as follows: •   Level I- The individual requires moderate assistance with activities of daily living and minimal professional care/supervision. •   Level II- The individual has more complex care needs and requires additional professional care/supervision. •   Level III- The individual exhibits severe behavioural disturbances on a continuing basis and presents significant management problems. ... XXXXX. 2006/06/23 — RITS 45331 — Supply of Marketing/Promotion Campaign Services ...

This interpretation letter also acknowledged that XXXXX was not carrying on business in Canada for GST/HST purposes. •   XXXXX which is a corporation resident in Canada and registered for GST/HST purposes, operates a XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   The XXXXX were imported between XXXXX. •   XXXXX was the importer of record of the XXXXX and paid GST at time of importation. •   Title to the XXXXX transferred from XXXXX when the XXXXX arrived at XXXXX. XXXXX did not take ownership of the XXXXX. •   XXXXX. •   XXXXX. Interpretation Requested Does the ITC relief mechanism under section 180 of the Act apply with respect to the GST paid on the XXXXX at the time of importation? ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/09 — RITS 55422 — [New Residential Rental Property Rebate] ...

BACKGROUND INFORMATION From [...], we understand that the relevant facts are as follows: 1. [...] (the General Partner) is the sole general partner of [...] ([...] [Limited Partnership A]). ... The General Partner is also the general partner for two other limited partnerships: [...] ([...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Factors to consider in determining whether a non-resident person is carrying on business in Canada in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made; •   the place from which transactions are solicited; •   the location of an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Yours truly, Dwayne Moore Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/07/29 — RITS 53446 — Effective Date of Municipal Rebate at the Rate of 100% ...