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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. ... The conditions for the availability of the code 8 rebate for a travel allowance provided by a band or a BEE as an inducement to gain or maintain the employment of the recipient of the recipient of the allowance are: •   where the employer is a BEE, the employer must maintain a presence on a reserve; •   the employer must provide the allowance to its employee, and not to a self-employed contractor; •   the underlying activity must be a band management activity and not a commercial activity for which input tax credits are available; •   the other requirements under B-039R2 are met (e.g., 2-year time-limit on the rebate); and •   the amount of the allowance and the frequency of the travel must be reasonable in the circumstances. ... Dwight Kostjuk Rulings Officer Aboriginal Affairs Unit Excise & GST/HST Rulings Directorate 2005/12/19 — RITS 63297 — [Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a Certain Management and Operating Lease Agreement] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The policy then lays out more specific criteria for determining whether a product is a dietary supplement, based on the following sources: •   labelling; •   packaging/format; and •   marketing. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/03/08 — RITS 53918 — Application of GST/HST on Cash-back Amount Paid on a Vehicle Trade-in ...

Si le service est fourni à un résident, les frais de mandataire sont taxables au taux de 7 %, ou au taux de 15 % si la fourniture est effectuée dans une province participante. Si le service est fourni à un non-résident, ces frais peuvent être détaxés (taxés au taux de 0 %) conformément à l'article 5 de la partie V de l'annexe VI de la Loi sur la taxe d'accise (ci-après appelée " la Loi "). ... Les débours qui se rattachent à une fourniture taxable au taux de 7 % ou de 15 % sont taxables au taux de 7 % ou de 15 % respectivement. ...

By [mm/dd/yyyy], [#] of the [#] residential units situated in the Building (that is, […]% of the units) had been leased to tenants, triggering the sale of the Building to the Investor pursuant to the […] Sales Agreement. ... Whether the fact that the Developer sold the Building to the Investor with only [#] of the [#] residential units leased, and [#] residential units vacant, has any relevance for the Developer’s entitlement to the NRRPR for the [#] residential units as claimed. 3. ... The fact that the Developer sold the Building to the Investor with only [#] of the [#] residential units leased, and [#] residential units vacant, will not affect the Developer’s entitlement to the NRRPR for the [#] residential units as claimed. 3. ...

4 September 1998 GST/HST Interpretation HQR0001280- Application of the GST/HST to Supplies of Information Transmitted Using Satellite and Internet Technology by a Registered Non-resident Corporation Unedited CRA Tags ETA 142(1)(b); ETA 142(2)(b); ETA 142(2)(g) GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File #: 11680-1(glr) XXXXX                 Case #: HQR0001280 XXXXX                 Business #: XXXXX  ATTENTION: XXXXX  XXXXX September 4, 1998 I refer to Ms. ... XXXXX provided the following information in her memorandum and during our telephone conversation: •   XXXXX is a registered non-resident corporation located in the United States that uses satellite and Internet technology to transmit information (e.g., commodities exchange information and weather) to its subscribers. •   If a subscriber wants to receive the information by satellite, the subscriber must also lease data receiving equipment (i.e., satellite dish and receiver) from XXXXX retains ownership of the data receiving equipment at all times. •   XXXXX has a warehouse in Canada and does have some data receiving equipment located in the warehouse. ... Many times XXXXX the data receiving equipment will need to be shipped from the United States to Canada to be given to the subscriber. •   There are separate charges for the information service and the lease of the data receiving equipment. •   Subscribers can, also, access the information over the Internet. ...

STATEMENT OF FACTS Following consultations between the Canada Revenue Agency (CRA) and [Client 1] of [mm/dd/yyyy] and [mm/dd/yyyy] we have received the following agreements in addition to your written request: * […][Lender1] Agreement * [Lender1] Conditional Sales Contract * […][Lender2] Agreement * [Lender2] Conditional Sales Contract * […][Lender3] Agreement * [Lender3] Conditional Sales Contract * […][Lender4] Agreement STATEMENT OF FACTS We understand from our review of the documents submitted the following: Automobile dealers (Dealers) frequently assist their customers to obtain financing. ... The Dealer will complete the Contract in accordance with the terms of credit stipulated by Lender1. * Lender1, at its sole discretion, may stipulate a Rate that will entitle the Dealer to a referral fee. * Lender1 may pay the Dealer a Referral Fee as compensation for the Dealer’s role as an intermediary in Agreement1 and its participation in Lender1’s credit extension process. * All payments due under the Contract will be made to Lender1. * Any payments received by the Dealer in respect of a Contract assigned to Lender1 will be received by the Dealer in trust for and on behalf of Lender1. ... Lender1 Conditional Sales Contract * A sample Full Disclosure Conditional Sales Contract (Contract) on Lender1 letterhead was provided. * Under the Contract, the Dealer agrees to sell and the Buyer agrees to pay for the vehicle on the terms and conditions of the Contract. * The Contract includes Lender1’s terms including the amount being financed, interest rate, amortization period, and installment payment amount. * The title, ownership and right of property in the vehicle shall not pass to the Buyer until all monies payable by the Buyer under the Contract are fully paid. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The policy then lays out more specific criteria for determining whether a product is a dietary supplement, based on the following sources: •   labelling; •   packaging/format; and •   marketing. ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/26 — RITS 56085 — Eligibility for Input Tax Credit for GST Paid on Purchase of a Truck ...

16 February 1996 GST/HST Interpretation 11650-7[2]- Input Tax Credit Entitlement and Removal Expenses Unedited CRA Tags ETA 175; ETA Sch V                                                                         11650-7 (pl)                                                                         Section 175 & Sch. ... These expenses are considered to be removal (relocation) expenses incurred by the registrant to relocate the employee; •   in their letter dated XXXXX, the registrant requested a GST interpretation as to whether they would be entitled to claim an ITC with respect to the GST paid on the removal expenses; •   in your letter dated XXXXX, it is stated (based on the answer to Q10747 in the Q. ... Jones Director General Applications Division GST Rulings and Interpretations GAD #: 1568 (REG) c.c.: M. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The policy then lays out more specific criteria for determining whether a product is a dietary supplement, based on the following sources: •   labelling; •   packaging/format; and •   marketing. ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/09/27 — RITS 80091 — XXXXX Status as a Band-empowered Entity ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The CRA's administrative position is that the supply of an in vitro diagnostic test kit is zero-rated pursuant to paragraph 2(a) of Part I of Schedule VI if it is for use in the diagnosis of a disease in humans and it contains one or more of the following substances, which were listed in the TCC decision: • monoclonal and polyclonal antibodies; • blood and blood derivatives; • snake venom; and • micro-organisms that are not antibiotics.Suppliers of in vitro diagnostic test kits containing one or more of the four above-listed substances may sell such products on a zero-rated basis. ...