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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 policy then lays out some more specific criteria for determining whether a product is a dietary supplement, based on the following sources: •   labeling; •   packaging/format; and •   marketing. ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/06/08 — RITS 58732 — Taxable Benefits ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: CN 62207 XXXXX XXXXX XXXXXXXXXX XXXXX XXXXX August 26, 2005 Subject: GST/HST INTERPRETATION Application of GST/HST to Employee gifts Dear XXXXX: Thank you for your letter XXXXX addressed to the XXXXX Excise & GST/HST Rulings Centre, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to employee gifts. ... Yours truly, Catherine Séguin-Ouimet General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/18 — RITS 62985 — GST/HST Status of the Import of a Tractor ...

6 February 1997 GST/HST Interpretation HQR0000048- The Application of the GST to the Supply by Way of Sale of Beneficial Ownership in a Piece of Real Property Unedited CRA Tags ETA 211                                                                         HQR0000048                                                                         File No.: 11872-12 XXXXX February 6, 1997 Dear XXXXX: Thank you for your letters of June 5 and June 27, 1996, concerning the application of the GST to the supply by way of sale of beneficial ownership in a piece of real property from the XXXXX (the Corporation) to the XXXXX (the Band). ... A/Senior Tax Policy Officer Public Service Bodies & Government GST Rulings & Interpretations c.c.: J. ... Bain             D. Dawson ...

. / 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 circumstances: [...] (the "Company") is a human resources consulting company based in [...] ... The Company contracts to provide [its] services [...] to [...] [its client] with addresses in various provinces of Canada. ...

The Brokerage is registered for GST/HST purposes and is a member of [...] ... (e) The Seller agrees to pay the Brokerage a gross commission of an agreed upon percentage of the sale price of the real property, plus applicable GST/HST and any other tax in respect of the commission (commission + tax = remuneration). ... Therefore, the lawyer handling the transaction should have issued two cheques for a total amount of $5,250 (i.e., $5,000 + $250 GST): one cheque to the cooperating brokerage for $2,240 (i.e., $2,000 + $240 HST), and the other cheque to the listing brokerage for the remaining balance of $3,010 (i.e., $5,250- $2,240). ...

CIP Inc. and FM Inc. would be closely related under paragraph 128(1)(b) if: * at least 90% of the total value and number of the issued and outstanding shares of the capital stock of CIP Inc. having full voting rights under all circumstances are owned by FM Inc. and CU Inc.’s employees combined, * the shares owned by employees of CU Inc. cannot be publicly traded on a stock exchange, * the ownership of those shares by an employee arose in respect of their employment with CU Inc., and * FM Inc. itself owns at least 50% of the total value and number of the voting shares of CIP Inc.. ... In order for a credit union that is a corporation and another corporation that is not a credit union to be members of the same closely related group, as defined in subsection 123(1), the credit union and the other corporation must: * be closely related as set out in section 128, * both be resident in Canada, and * the corporation that is not a credit union must be a registrant. ... If you require clarification with respect to any of the issues discussed in this letter, please call me […]. ...

1 April 1996 GST/HST Interpretation 11585-35[2]- GST APPLICATION [GST Treatment of Foreclosures] Unedited CRA Tags ETA 183(10)                                                                         11690-1(ar)                                                                         D. Laflèche                                                                         File No: 11585-35; 11783-2 XXXXX April 1996 Subject: GST application XXXXX Ms. ...

. / 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. ... An Insurance Broker's responsibilities include a number of interrelated and variable services (Services) in association with the provision of insurance coverage, such as: • assess and discuss with the client the risk exposure; • provide and discuss possible solutions with the client; • identify and discuss possible suppliers with the client; • select the best solution with the client; • establish an insurance contract (insurance policy) with a supplier (Insurer) for the selected solution; and • provide ongoing customer service and claims support. ... [Broker-Insurer] Contracts further deal with accounting procedures to establish expectations between the Insurance Brokerage and Insurer offices; • Conditions for termination of agreement; and • Claims Procedures. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Interpretation Requested You would like to know whether the Corporation is entitled to claim ITCs in respect of the GST/HST payable on: •   construction costs of the Centre, both "hard costs" (e.g., supplies made by general, mechanical and electrical contractors) and "soft costs" (e.g., supplies made by construction and lighting consultants, architectural services, legal representation), •   furniture and equipment, •   future improvements to the Centre, and •   maintenance costs for the Centre. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2008/01/22 — RITS 97602 — Wash Transactions Policy ...

10 December 1998 GST/HST Interpretation HQR0000646- Marine Navigation Services (MNS) Fees Unedited CRA Tags ETA Sch VI, Part V, 2(a) GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5XXXXXXXXXX File #: 11640-3(glr)XXXXXCase #: HQR0000646December 10, 1998 Subject: GST/HST INTERPRETATION Marine Navigation Services (MNS) XXXXX Fees Dear Mr. ... Canadian ships are charged an annual fee based on the GRT of the ship. •   The MNS fees apply only to commercial shipping. ... Ryhorchuk Legislative References: Schedule VI, Part V, paragraph 2(a) Chapters 4.5.1 and 4.5.3 of the GST/HST Memoranda SeriesH.Q. letter dated 910402 (File #: 2700-2) to XXXXX H.Q. letter dated 910415 (File #: 11990-1) to XXXXX H.Q. letter dated 920624 (File #: 11995-1) to XXXXX GST Q & A #3a.29 revised March 1991 NCS Subject Code: 11640-3 ...