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Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 198799 Business Number: […] Attention: […] February 2, 2021 Dear [Client]: Subject: GST/HST RULING […] Request to be Determined a Band-Empowered Entity Thank you for your fax of April 15, 2019, concerning the application of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) to […] ([…] [the Trust]). ... STATEMENT OF FACTS Based on your correspondence, our telephone conversations, and […], we understand the facts as follows: 1. ... [The Trust] was established as a trust in [yyyy]. 4. […]. 5. […]. 6. There are […] trustees on the board of trustees that […]. 7. ...

La TVH s'applique dans les provinces participantes aux taux suivants: 13 % en Ontario et 15 % au Nouveau-Brunswick, à Terre-Neuve-et-Labrador, en Nouvelle-Écosse et à l'Île-du-Prince-Édouard. ... Nous comprenons que les faits que vous nous avez donnés sont les suivants (Footnote 1) […]: 1. ... Il s’agit donc d’une entreprise puisqu’elle est assimilable aux termes « toute affaires quelconques » tel qu’indiqué dans la LTA. ...

[Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5] [Addressee] Case Number: 165420r [Dear Client:] Subject: GST/HST INTERPRETATION Application of GST/HST to new home warranty insurance […] Further to […][your request] regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the issuance of home warranty insurance […] by […](the Insurer) in the provinces […] for the period […] […]. ... Our understanding of the facts, […]. [INTERPRETATION GIVEN]: […], paragraph (a) of the definition of an insurance policy in subsection 123(1) includes a policy or contract of insurance (other than a warranty in respect of the quality, fitness or performance of tangible property, where the warranty is supplied to a person who acquires the property otherwise than for resale) that is issued by an insurer. ... Based on the facts […], we understand that […] the Insurer enters into agreements (Builder Agreement) with builders of these new homes. ...

January 17, 2011 Dear [Client]: Subject: GST/HST RULING Taxable status of [...] ... The [...] has requested a ruling regarding the tax status of the Product. 2. The Product is a [...] cereal [...]. 3. The Product is packaged in a [...] with a net weight of [...] grams. 4. ...

We understand that the Corporation is currently engaged in business as […]. ... As part of the Service, the Corporation would: * obtain the required credit information from the Buyer; * complete the financing application form and submit the application to the Lender; * ensure the […] [Product A] is free of liens and similar encumbrances; * issue payment to the Seller for the amount financed once the financing application is approved and accepted by the Lender and the funds are transferred to the Corporation; and * provide any additional information or further assistance to the Buyer or the Seller. ... You provided two sample Contracts with your letter for our review: Contract 1, […], used by […] (Lender1); and Contract 2, […], used by […] (Lender2). ...

The Product is not carbonated and does not contain any alcohol. 5. […]. 6. ... The Product is sold either in a single serving can containing […]ml of juice or as part of a prepackaged multi-pack containing [#] cans, each of which contain […]ml of juice. 8. […][A multi-pack] case of the Product is sold to wholesalers at $[…] per pack, while at the retail level, the Product normally sells for $[…] to $[…] per can. 9. The Product is available in [#] flavours: […]. 10. The ingredients for the individual flavours for the Product are as follows: […] 11. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Dear [Client]: Subject: […] GST/HST RULING Temporary Importation of Racing […] Equipment Thank you for your letter of [mm/dd/yyyy], […], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the temporary importation of racing […] equipment. […]. ... STATEMENT OF FACTS We understand the facts to be as follows: 1. […][The Company] is a non-resident located in […][Country Y] […]. 2. […][Information about the company’s activities]. 3. […]. 4. […], [The Company] intends to temporarily import into Canada the following goods: […] 5. ... The Canada Border Services Agency (CBSA) has determined that the temporary importation of the racing […] equipment […] [qualifies] for temporary importation […]. ...

9 January 2012 GST/HST Ruling 141139- GST/HST Ruling- Temporary Importation- Racing [...] ... Your client, [...] [the Company] is a non-resident located in [...] [Country X] and is in the business of [...]. 2. [The Company] is planning to temporarily import [racing] equipment [...]. 3. [...]. 4. ...

11 May 2016 GST/HST Ruling 172551- – PROPOSED LAW/REGULATION- Intermittent urinary catheters Unedited CRA Tags ETA 212, ETA 212.1, ETA 213, ETA Sch VI, Part II, 25, ETA Sch VI, Part II, 37, ETA Sch VII, 6 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. ... The following description of the catheters is taken from […]: * [ABC] single-use catheters are designed for single-catheterization.[…] * [XYZ] catheters are […] single-use catheters […] You state in your letter that when you purchase the catheters from […] in Canada you are not charged the HST on the purchase price. ... Accordingly, you will find our response presented in the following manner: * The first part entitled Rulings Given addresses the tax status of intermittent urinary catheters sold in Canada and imported into Canada on or before March 22, 2016. * The second part entitled Interpretation Given addresses the tax status of catheters sold in Canada and imported into Canada after March 22, 2016. * Lastly, you will find a summary of our response. ...