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C. •   Partnership ABC XXXXX revenue exceeds $6 million annually. •   ABC Management Partnership has three corporate partners: –   A Co which is owned solely by Mrs. ... A, –   B Co which is owned solely by Mrs B, wife of Mr. B, and –   C Co which is owned solely by Mrs. ... C. •   ABC Management Partnership's revenue does not exceed $6 million annually. ...

East Oshawa, ON L1H 1J8 To: [Addressee] File: 155555 Subject: GST/HST INTERPRETATION Overweight Load Permits On [mm/dd/yyyy], you received a request […] concerning the application of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) to fees collected on overweight load permits. […]. We understand that […] overweight load permits (permits) [were] issued by a municipality […] without charging GST/HST on the basis that they were exempt supplies and subsequently the municipality was assessed GST/HST on these supplies. ... You […] [believe] that the title to the roads in question remains with the Province of Saskatchewan. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Predominant Element, "Whether Arranging For A Financial Service" (i) Importance of Predominant Element •   In accordance with case law (i.e. ... Ivan Bastasic Director Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/12/11 — RITS 88737 — Re: XXXXX; Whether Certain Amounts Are Promotional Allowances For Purposes of Section 232.1 of the ETA ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Danielle Laflèche Director, Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2005/12/05 — RITS 58960 — Tofu Dessert ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Danielle Laflèche Director, Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2005/12/16 — RITS 76598 — Acceptability of an Invoice as a Credit Note ...

You have provided us with the following documents: •   a copy of a sample agreement, XXXXX (face of the Agreement); •   the Standard Terms and Conditions, XXXXX (Terms and Conditions); •   and the Appendix to the Standard Terms and Conditions (Appendix) collectively referred to as the Agreement, under which, XXXXX agrees to sell to a customer certain equipment. ... The calculation of the Periodic Payments due under the Agreement is detailed XXXXX as follows: •   The XXXXX Net Price is the consideration payable for the Equipment and is shown on the first line of the calculation. •   The Total is calculated by adding GST/HST and other taxes to the XXXXX Net Price. •   The XXXXX Cash Price is calculated by adding any refinanced amounts to the Total. A note indicates that taxes may or may not be applicable to the refinanced amounts. •   The XXXXX Balance of Principal (A) is calculated by subtracting any down payment to the XXXXX Cash Price. •   A financing charge is calculated separately and identified as a rate per $XXXXX financed (B). •   The Periodic Payment is calculated with the following formula A * B / XXXXX. 11. ...

The Joint Venture or XXXXX was to discharge its caveat (if any) when the money for the "sale" was paid in full. •   XXXXX was appointed the operator of the joint venture. •   A Management Committee was formed to make certain decisions. ... Audit has: •   verified that XXXXX enters into the subleasing agreement with the lot purchaser; •   received copies of invoices for joint venture purchase that are addressed to the joint venture or to XXXXX[,] •   seen copies of contracts for contract workers that are in XXXXX name, but signed by XXXXX as XXXXX agent; and •   reviewed the monthly financial statements prepared by XXXXX that indicate both parties have an equal equity interest in XXXXX[.] ... Another unusual clause is that, instead of agreeing to pay each party a specified percentage of the proceeds from the sale of the lots, the proceeds from the sale of the lots will be paid as follows: •   each party gets XXXXX •   plus an additional amount at the discretion of the Management Committee, •   plus XXXXX of the balance after XXXXX is paid a management fee. ...

. / 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 the following: • A waste management company ([...] [ACo]) has several locations that bale cardboard. • [ACo] uses balers that cut and bale cardboard at these locations. • The bales of cardboard are sold to other companies who process the cardboard for various purposes. • [ACo] is a "large business" for purposes of section 236.01 of the ETA and the New Harmonized Value-Added Tax System Regulations, No. 2 (the Regulations). ... Specified energy will generally include the following: • electricity, gas, steam; and • anything (other than fuel for use in a propulsion engine) that can be used to generate energy; • by way of combustion or oxidization; or • by undergoing a nuclear reaction in a reactor for the generation of energy. ...

Biofos XXXXX Baymag 56 XXXXX Agents aromatisants secs ajoutés aux produits laitiers destinés aux animaux XXXXX Agents aromatisants liquides ajoutés aux produits laitiers destinés aux animaux XXXXX Agents aromatisants secs pour aliments destinés au bétail XXXXX Agents aromatisants liquides pour aliments destinés au bétail XXXXX Agents aromatisants en poudre pour aliments destinés aux porcs XXXXX Acides organiques et inorganiques pour aliments destinés aux animaux XXXXX Produits de graines déshydratées et fermentées XXXXX Levures visées à l'annexe IV du Règlement sur les aliments du bétail XXXXX Extrait de yucca visé à l'annexe V du Règlement sur les aliments du bétail XXXXX Farine d'algues ("Kelp Meal") (No d'enregistrement 990186) XXXXX Interprétation donnée D'après les renseignements fournis dans votre lettre, les faits peuvent être résumés comme suit: •   Chacun des produits énumérés est destiné à être utilisé comme ingrédient d'aliments pour le bétail. •   La plupart des produits énumérés ont reçu un numéro d'enregistrement conformément au Règlement sur les aliments du bétail. •   Tous les produits énumérés sont vendus en vrac en quantité d'au moins 20 kg (44 livres) ou vendus en sacs contenant au moins 20 kg (44 livres). ... Même si certains d'entre eux peuvent avoir été dérivés d'une source végétale, ils ne sont pas en soi considérés comme des produits d'origine végétale. •   "Biofos"- un mélange de phosphate monocalcique et bicalcique; •   "Baymag 56"- oxyde de magnésium; •   Agents aromatisants secs et liquides ajoutés aux produits laitiers destinés aux animaux; •   Agents aromatisants secs et liquides pour aliments destinés au bétail; •   Agents aromatisants en poudre pour aliments destinés aux porcs; •   Acides organiques et inorganiques pour aliments destinés aux animaux; •   Produits de graines déshydratées et fermentées. ... Ces produits seraient taxables au taux de 7 % ou de 15 %, selon que la fourniture est effectuée dans une province non participante ou dans une province participante. ...

8 January 2016 GST/HST Interpretation 171598- Relief of GST on property or services supplied to band-empowered entities Unedited CRA Tags TIB-039r GST Administrative Policy — Application of GST to Indians, 221(1); 165; Section 87 of the Indian Act; 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: 171598 Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION Relief of GST on property or services supplied to band-empowered entities Thank you for your [correspondence] of July 10, 2015, concerning the application of the Goods and Services Tax (“GST”)/Harmonized Sales Tax (“HST”) to supplies of information technology (“IT”) services and property made by […] (“the Corporation”) to […] (“the Client”). ... STATEMENT OF FACTS The information below has been taken from your […][correspondence], and from Indigenous and Northern Affairs Canada’s website. * The Client is situated on a reserve as defined in the Indian Act. * The Corporation performs IT services on the reserve as well as supplies property (e.g., battery cartridges) to the Client. * […] the Client was not eligible for relief of the provincial sales tax. * Enclosed with your letter of [mm/dd/yyyy] was an invoice by the Corporation made out to the Client showing that the Corporation charged the GST on services and property it supplied. * The Client is claiming that they are eligible for relief of the GST and are not paying any tax invoiced by the Corporation. * The […] Tribal Council (“TC”) has provided the Corporation with a certificate indicating that their head office is on a reserve and that the services and property in question are acquired for band management activities. * The Client is a separate legal entity from the TC. * The Client is the recipient of the Corporation’s supplies of IT services and property, not the TC. * The Client stated […] that it has the same board of directors as the TC, and that it is owned and controlled by the TC. ...