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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. ... An amount (or portion of an amount) for a supply of intangible personal property becomes due on the earliest of the following days: • the date of an invoice for that amount for the supply; • the day the supplier first issues the invoice for the amount, • if there is an undue delay in issuing the invoice, the day the supplier would have issued the invoice; and • the day the client is required to pay the amount under a written agreement. ... When more than 10% of the event to which an admission to an event takes place on or after July 1, 2010, the following transitional rules would apply: • Regardless of when the event takes place, GST applies to any amount that becomes due or is paid without having become due on or before October 14, 2009. • Regardless of when the event takes place, GST applies to any amount that becomes due or is paid without having become due after October 14, 2009, and before May 2010. • When an amount becomes due or is paid without having become due on or after May 1, 2010: • GST applies to any amount that relates to the portion of the event that is before July 2010; and • HST applies to any amount that relates to the portion of the event that is on or after July 1, 2010. ...

The Company is registered for GST/HST purposes. •   The Company's customers ("Customers") are primarily individuals who are not registered for GST/HST purposes. •   All Customers have an account ("Account") with the Company in order to rent movies. ... However, coupons are normally distributed free of charge, while the store credits at issue are provided in exchange for used videos / DVDs / games. ... Yours truly, Bao Tran Specialty tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/12/07 — RITS 63876 — A Box of Cookies Packaged for Sale to Airlines and Institutions ...

The facts XXXXX were as follows: •   The retailer enters into informal arrangements with a number of its suppliers. ... •   How is the reimbursement from the manufacturer to be accounted for by the retailer? ... If you require further information or clarification please contact me at (613) 952-8816. 2007/10/29 — RITS 94919 — [Application of the GST/HST to Food Pre-packaged by the Manufacturer in Six Single-Serving Containers] ...

The PBD incurs the following expenses on behalf of the pension plans: •   salaries, benefits, membership dues (professional accounting, pension and benefits association) and allowances of employees of the Division and members of the administrative board who work with the pension plans •   conference fee, seminar fees and related travel for items that deal with the administration of pension plans •   telephone rental, long distance, fax, photocopying, postage, printing and courier charges for items that deal with the pension plans •   data processing charges for using an outside service to administer the pension plans database •   actuarial and legal fees for each pension plan •   fees to maintain the registration of the pension plans with the Superintendent of Pensions •   other items such as stationary, office supplies, industry publications, furniture and fixtures 9. The ID incurs the following expenses on behalf of the pension plans: •   salaries, benefits, membership dues (professional accounting) and allowances of employees of the Division and members of the administrative board who work with the pension plans •   conference fee, seminar fees and travel regarding investment decisions, policies and procedures used for the investment portfolio for the pension plans •   telephone rental, long distance, fax, photocopying, postage, printing and courier charges for items that deal with the pension plans •   external financial audit of the pension plans •   investment manager fees, portfolio measurement fees, custodial service fees and banking fees related to the investments of the pension plans •   other items such as stationary, office supplies, industry publications, furniture and fixtures 10. ... •   Are the administrative services provided by the Pension and Benefits Division a taxable supply for GST purposes? ...

The Company is also required to return an Account if the debtor becomes bankrupt or dies. •   The Company is required to provide a copy of a monthly complaints journal detailing the complaints on the Accounts (XXXXX to the Loan Agreement). •   According to XXXXX to the Loan Agreement the Company is allowed to XXXXX. For all other settlements, the company must obtain the prior approval of the Bank in writing. •   If written approval is obtained from the Bank the Company is allowed to commence legal proceedings against the debtor. •   The Company is responsible for all the collection costs relating to these Accounts. The Company prepares various detail reports and monthly reports with regard to the Accounts. •   The Bank reviews the methods used and the service level offered by the Company when collecting on the Accounts ("XXXXX to the Loan Agreement"). •   The Company is required to have a separate trust account to hold the money collected. •   The Company is an independent contractor and is not an agent of the Bank (XXXXX of the Loan Agreement). •   The Company is paid a commission according to a formula set out in XXXXX to the Loan Agreement. ...

GST has been collected in respect of this service. •   XXXXX is not involved in the supply, distribution or sale of the plants themselves. •   The XXXXX develop the plants and supply them to distributors (wholesalers) who bulk up the plants and then sell them to the XXXXX[.] •   The XXXXX are required to pay a royalty fee to the XXXXX who develop the plants. ... The registrant XXXXX will be responsible for collecting the GST from XXXXX on this amount (i.e., 7% of $90 = $6.30). ... If XXXXX chooses to use this method, it would treat the royalty payments collected on behalf of its non-registrant XXXXX as follows: Example: Amount collected by XXXXX from the XXXXX Royalty fee collected by XXXXX $100 GST payable on the royalty fee       7 Total $107 GST to be remitted by XXXXX in respect of this payment- $7.00 Amount passed to XXXXX that are not required to charge GST: Royalty fee $100.00 PLUS GST payable on the royalty fee      7.00 Subtotal $107.00 LESS 10% administration fee     10.00 LESS GST        .70 Total proceeds to the XXXXX $  96.30 XXXXX will be entitled to claim a notional input tax credit equal to the GST collected on the royalties (i.e., 7/107th of $96.30 or $6.30). ...

What is meant, on the second line of the fourth paragraph under Interpretation Given, by "... where the XXXXX subcontracts with the XXXXX". 5. ... What does "... bind Canada Customs and Revenue Agency" mean? ... Chamaillard, Senior Technical Analyst Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Enclosures XXXXX Legislative References: Paragraph 142(2)(g) NCS Subject Code(s): I-11640-3, 11645-4-1, 11680-7 Reference: GST/HST Policy Statement P-209, " Lawyers Disbursements " HQ Letters HQR917, HQR744 and HQR632 Income Tax Interpretation Bulletin IT-129R, ["] Lawyer's Trust Accounts and Disbursements " TIB-060, Listing of Taxable, Exempt and Zero-Rated Products and Services ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... BACKGROUND FACTS • XXXXX. The transactions involved and possible supplies for GST purposes are set out below. ... OUR COMMENTS • Our comments are based on the documents provided, as set out above. • The payment of an advance by XXXXX to XXXXX is consideration for the assignment to XXXXX. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... We understand that: •   XXXXX operated a manufacturing facility located at XXXXX. ... Yours truly, Larry Springstead Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/07/27F — RITS 93962 — [Application de la taxe de vente harmonisée (TVH) aux transactions d'un commerce de location et de vente de films vidéo] ...

The proposed arrangements are as follows: •   XXXXX would continue to advertise to find sellers of used RVs; •   XXXXX would enter into a "Listing Agreement" (copy of agreement provided) with each seller; the agreement would specify that: •   a specific dollar amount (the "seller's price") which the Seller wishes to receive for the RV, •   the name of the Finance company as well as a description of the year, make, model and serial number of the RV; •   the Seller agrees to exclusively list and sell the RV through XXXXX will arrange for a bank or other financial institution ("Finance Co") to make a loan to the Seller in the amount of the Seller's Price (the loan will give Finance Co the right to seize the RV in the event of non-payment, but will otherwise be a "non-recourse" loan against the Seller); •   XXXXX will guarantee re-payment of the loan in event of default and will also make interest payments on the loan; •   XXXXX will advertise to find buyers of RVs; on finding a Buyer who wishes to purchase a used RV, XXXXX will enter into a "Referral Agreement" (copy of agreement provided) with the Buyer; once Buyer indicates a desire to purchase a specific RV, XXXXX will have the Buyer complete an "Offer to Purchase" (copy of Offer provided); •   upon receipt of an offer, XXXXX will forward the Seller an "Offer to Purchase" on behalf of the purchaser. ... However, if the offer is in the amount of the Seller's price, and the Seller refuses the offer, the agreement will be considered terminated and the Seller will be required to repay the loan to the finance company and pay compensation fees to XXXXX which are the total of: •   reimbursement of the interest that XXXXX has paid Finance Co or has accrued on the loan to date, plus •   reimbursement of the towing costs for the RV if XXXXX has paid such costs to bring it to XXXXX premises, plus •   a fixed 10% of the Seller's Price (minimum $1000); •   the Buyer and the Seller sign the "Offer of Purchase"; •   if the Seller accepts the "Offer to Purchase", the Seller will direct the Buyer to make the payment for the Seller to Finance Co on the Seller's behalf. The Seller, in turn, will execute a transfer of ownership of the RV to the Buyer; •   the Buyer has agreed to pay XXXXX a fee for XXXXX brokerage services (the "Referral Fee"). ...