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The benefits include: •   payments for medical and paramedical services •   payment for dental services •   sickness and accident benefits •   accidental death and dismemberment insurance[.] 3. ... Under the Declaration of Trust (Draft), the trustees are authorized to: •   define and compute the benefits to be provided and the conditions of eligibility of such benefits •   in their sole and absolute discretion to enter into such contracts or arrangements and to procure such insurance policies as the trustees think advisable and have the power to renew, modify or terminate any such contract, arrangement or policy •   direct that contributions be paid by participating employers direct to any person, firm or corporation for the purpose of such person, firm or corporation providing health and welfare benefits to participating employees •   perform a number of other activities necessary for the operation of the Trust, e.g., invest the principal and interest of the Trust, engage and pay assistants, agents, professionals and other persons necessary for the administration of the Trust. 5. ... Its services fall under paragraph (l) of the definition of "financial service", i.e., "... the arranging for, a service referred to in any of paragraphs (a) to (i),... ...

INTERPRETATIONS REQUESTED [...], you would like an interpretation, [...], that responds to the following questions. ... The Department does not consider the following courses to develop or enhance a student's occupational skills: • sports; • games; • hobbies; or • other recreational or cultural pursuits, that are designed for personal interest. ... Yours truly, Dwight Kostjuk Aboriginal Affairs & Educational Sectors Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate ...

2 April 1996 GST/HST Interpretation 11680-7[8]- Registration Requirements for Non-Residents of Canada Unedited CRA Tags ETA 169(2); ETA 179(3); ETA 180                                                                         Telephone No.: (613) 957-8224                                                                         Fax No.: (613) 990-3602                                                                         File No.: 11680-7(cav)                                                                         subsections 169(2), 179(3), 180 XXXXX April 2, 1996 Subject: Registration Requirements for Non-Residents of Canada Dear Mr. ...

28 August 1996 GST/HST Interpretation 11685-7- Calculation of Net Tax For a Particular Reporting Period Unedited CRA Tags ETA 142; ETA 218; ETA 222; ETA 225; ETA 228; ETA 232; ETA 261                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11685-7(glr) XXXXX                                                                                 s. 142, 218, 222, 225, 228, 232, 261 XXXXX                                                                                 August 28, 1996 ATTENTION: XXXXX I refer to XXXXX E-mail messages of July 11 and 25, 1996, and August 15, 1996, and XXXXX facsimile message of July 15, 1996, all addressed to Mr. ... Jones Director General Operations and Border Issues Division GST Rulings and Interpretations Policy and Legislation Branch c.c.: Randy Nanner GOBI #: 1815(REG) Garry Ryhorchuk ...

Based on the information provided, we understand the following: 1) You are a […] registered nurse. […]. 2) In [yyyy], you began your own business, […], as a health promotion consultant. 3) As a consultant, your work focused mainly on […]. 4) As a health promotion consultant, your client groups were populations in settings such as schools, other community organizations and agencies addressing primary prevention with vulnerable groups such as […]. 5) In your work as a consultant, you provided interventions such as health teaching and health promotion, communicating with individuals, families, groups, communities and populations, collaborating with care providers, directly or indirectly influencing the practice of care providers and/or policy, developing learning resources for nurses and other care providers and collecting health data, specifically as they supported health promotion work with vulnerable or at-risk populations for […]. 6) Also, you […], developed, […] to support information and awareness related to […] lifestyle risks, and so that several health promotion strategies could be employed by public health nurses […] 7) As a health promotion consultant, you also developed training resources for nurses to use with community health center staff regarding health issues, […]. ... Given the preceding, there are three criteria that the supply must meet to be exempt; i.e., it must be a service that: * is rendered by a registered or licensed nurse; * falls within the scope of nursing services; and * is rendered to an individual within a nurse-patient relationship. ... More specifically, you developed, […] programs. These programs were developed to support information and awareness related to, for example, […] and lifestyle risk factors, […] These programs were for the most part to be delivered by health care providers such as nurses. ...

To qualify as a vocational school, an organization must meet three criteria as set out in section 1: •   it must be established primarily to provide instruction in courses that enhance students' occupational skills; •   it must be operated primarily to provide instruction in courses that enhance students' occupational skills; and •   the courses offered by the organization must enhance students' occupational skills. ... Federal legislation (Aeronautics Act, Canadian Aviation Regulations (CARs) and Canadian Aviation Regulations [.] ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...

It describes the XXXXX as being comprised of the following: •   A water supply system consisting of a well supply, ground storage reservoir, pumping station, a distribution system, hydrants, and water service connections; •   A sewage system consisting of building sewer connections, sanitary sewers, sewage pumping station, force mains, sewage treatment plant, storage pond and outfall sewer; •   A storm drainage system consisting of catch basins, manholes, pipes, ditches, culverts and retention system; •   An irrigation system as applicable; •   Roadways, street lighting and walkways; •   Hydro; •   Private garbage pick-up and disposal; •   Community Centre; and •   Other necessary servicing. ...

Cost less Residual)     9,500.00 Lease Payment per month (Depreciation Base / Term)        197.92 Step 2: Re-calculation of lease payment (for GST purposes only). ... Cost less Residual) nil * GST Base (Depreciation Base / Term) nil * GST per month (GST Base x 7%) nil * * Note: The proposed subsection 153(4) trade-in approach does not provide for negative amounts. ... Jones Director General Applications Division GST Rulings and Interpretations Directorate GAD #: 3167 (GEN) c.c.: M. ...

[(the Company)] by [...] a painting service provider located in [...] ... In this case, the Company ships parts from their plant in [...] [City 1, Province X] (a non-harmonized province) to [...] (the "service provider"), a sub-contractor in [Province Y] (a harmonized province), for a painting process as described in Company purchase order #[...] and #[...] and service provider invoice #[...]. ...

30 April 1996 GST/HST Interpretation 11740-4- Timing of GST Liability in Respect of Construction Contracts Unedited CRA Tags ETA 152; ETA 168                                                                         File #: 11740-4, 11740-11(km)                                                                         S. 152, 168 XXXXX April 30,1996 Dear Mr. ...