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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 du revenu du Canada. ... The employer charges the pension entity for the services of one full-time employee who is responsible for: * union negotiations; * selecting, monitoring and evaluating a fund manager; and * producing information material to members. ... Generally speaking, however, we would consider each of the following items to be in respect of a "pension activity" to which the deeming provisions may apply, subject to the conditions of section 172.1: * Services in respect of the management and administration of a pension plan; * Administration services related to the collection of pension contributions and the remittance of pension contributions to the pension plan; * Selecting, monitoring and evaluating a fund manager; * Producing information material to members. ...

These duties require XXXXX to take a variety of actions including to: •   Take, or cause to be taken, all action that may be necessary or desirable to collect amounts owing in respect of each Serviced Mortgage; •   Give or cause to be given timely notice to the mortgagor of payments or other defaults; •   Investigate or cause to be investigated all delinquencies and defaults under each Serviced Mortgage, determine the advisability of taking action and carrying out such action where advisable; •   Maintain complete and accurate records; •   Execute and deliver all such assignments, releases and discharges of the Serviced Mortgages as required; •   Settle, compromise and otherwise deal with any claims in respect of Serviced Mortgages; •   Hold as trust property for and on behalf of XXXXX, free of any adverse claims, in respect of each Serviced Mortgage, a variety of relevant documents; •   Maintain and implement reasonable and prudent administrative and operating procedures to keep and maintain or cause to be kept and maintained all relevant records and other information; •   Maintain certain types of insurance in respect of third party liability, fire and all perils, property, real or property tax, etc. in respect of the Mortgage, Mortgaged Property and Related Rights; •   Hold the proceeds of all insurance on any Mortgaged Property or Related Rights received by XXXXX in trust for XXXXX; •   Perform all services in connection with the settlement of all losses in the event of damage to or destruction by fire or other insured casualty of any Mortgage Property or Related Rights; and •   Perform all tasks necessary to maintain all mortgage insurance from applicable insurers, make all possible claims for payment and use its best efforts to maximize on behalf of XXXXX any available insurance proceeds. ... The administration and service XXXXX is required to perform include: •   Keeping financial records of the loan accounts; •   Establishing and maintaining a trust account where XXXXX will deposit all funds received on behalf of XXXXX; •   Collecting principal and interest and any other relevant monies to which XXXXX is entitled; •   Providing, at least monthly, a statement of account in respect of Mortgage Loans outstanding; •   Giving notices and/or making personal contact with the mortgagor(s) in respect of overdue amounts and taking appropriate action; •   Providing necessary services to settle losses and supervise the disposition of insurance proceeds where applicable; •   Settling XXXXX; •   Maintaining XXXXX or XXXXX loan insurance policies with respect to Mortgage Loans; •   Taking all necessary steps to exercise any available remedies in the event of default by the mortgagor; •   Executing and delivering any discharge or assignment of mortgages upon settlement; and •   Providing a monthly arrears report to XXXXX of all mortgages in default and in arrears. ... Yours truly, Kirk Moore Financial Institutions Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/10/23 — RITS 55696 — Administrative Policy and Eligibility Criteria for Municipal Designation ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Each workshop is a two-day course, currently offered in one of three main subject areas: •   early language development and planning parent workshops; •   behaviour management and preventing discipline problems; and •   what early childhood educators need to know about fetal alcohol spectrum disorder. 5. ... Yours truly, Karen Chesterman Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/07/20 — RITS 62066 — [Application of the GST on Supplies of Sponsorship by a Non-profit Organization] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The election is available in respect of real property of the PSB that is: • capital real property; • real property held in inventory for the purpose of supply; or • real property acquired by way of lease, licence, or similar arrangement for the purpose of making a supply of the property by way of lease, licence, or similar arrangement, or for the purpose of assigning the arrangement. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Nicole Thomas, CMA Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate c.c.: D. Harding 2004/06/04 — RITS 48222 — Built-in Appliances Eligible for Section 256 New Housing Rebate ...

While the policy (P-047) is being updated you should continue to administer the program based on information contained in: •   Press Release dated March 10, 1992; •   Memorandum to Regional Directors dated March 25, 1992; •   Explanatory notes to the legislation relating to the GST- September 1992 and February 1993; and •   TIB B-069. ...

25 November 1996 GST/HST Interpretation 11950-2[2]- Subdivision of Lot and Subsequent Sale Unedited CRA Tags ETA Sch V, Part I                                                                         signed 961121                                                                         File: 11950-2,-4,-5,-7(TA)                                                                         Doc: 1645 XXXXX November 25, 1996 Attention: XXXXX Subject: Subdivision of Lot and Subsequent Sale This letter is in response to your electronic mail messages to John Bain and Bao Tran dated February 26, 1996 and March 8, 1996, respectively, on the above subject. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... In addition, you have asked the following two questions (reproduced from your letter). •   XXXXX •   XXXXX XXXXX In your submission, you refer to rebate eligibility based on 'individuals or passengers with physical disabilities'. ... These design parameters allow the buses to operate in XXXXX inches of show. •   A larger fuel tank so that buses can operate a full day before refuelling. •   Heating systems at different locations in the bus for the comfort of the driver and passengers. •   An air conditioning system for the comfort of the driver and passengers. •   XXXXX[.] •   A fire suppression system that works to suppress or extinguish fires in the engine compartment. •   Emergency door releases that allow the front and rear doors to be opened if the power-operated system fails. •   A storage rack that has been incorporated in the driver's barrier to store wheelchair restraints and safety belts[.] ...

We understand the following: 1. […][The Corporation] is an incorporated private clinic located in […], Ontario, providing mental health and counselling services […]. 2. The Corporation’s business number is […]. 3. The Corporation […][offers services]: individual therapy, couples’ therapy, and group therapy, for the following issue areas: […] 4. […][Description of services offered] 5. […][Additional information about services offered] 6. […] 7. ... The On Call Crisis Social Support Work […][is] 24/7 on call social service support […]. ...

These courses will be collectively referred to as "Evaluation Courses": Introduction to Film making Movie Magic: Budget and Scheduling Script writing: The Basic Tools Script writing Workshop: Developing Your Script Introduction to Film Editing Low Budget Film making: A Producer's Workshop Advanced Make-Up for Film, Television & Special Effects Traffic Control Course Acting Fundamentals Scene Study & Audition Technique Camera Styles Voice Over Lab Introduction to 3D Animation with Lightwave Introduction to Softimage 3D Introduction to Maya Sculpting for Animators Softimage 3D Level I Classical Animation: The Art & Technique Foundation Drawing Skills Fundamentals of Life Drawing Advanced Life Drawing Introduction to Multimedia Introduction to Internet Web Publishing with HTML Introduction to CD Rom Authoring Introduction to Photoshop & Fractal Painter Digidesign Protools Digital Video Editing Workshop: Introduction to Avid's Media Composer Digital Video Editing Workshop: Introduction to Avid's Media Composer- Tips & Techniques Introduction to Macromedia Flash Quick Time VR 8. ... These course will be collectively referred to as the "Attendance Courses": The Assistant Director Script Supervision & Continuity Introduction to Cinematography & Lighting Art Direction Directing for Film Basic Make-up for Film & TV Beyond the Paradigm: "Screenwriting that Hollywood Will & Will Not Love" Writing for Interactivity 9. ...