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In accordance with the Terms and Conditions on the application form, Participants apply to attend […][# of workshops]; Participants do not have the option of applying to attend fewer workshops, […][or of choosing] which workshops, […], to attend. The other elements to the supply by [ACo], such as […], cannot be acquired separately by Participants, and they do not, on their own, satisfy Participants’ needs in learning […]. ... A supply of an admission, such as the right to attend a workshop or seminar, is considered to be a supply of intangible personal property for GST/HST purposes. […]. […], characterization of a supply [as a service or an intangible] is dependent upon the nature of the agreement between the supplier and recipient. […]. ...

Specifically, we received the following documents: a) […] (Lender 1) documents: i) […] (the Lender 1 Dealer Agreement), and ii) […] (the Lender 1 Contract); b) […] (Lender 2) documents: i) […] (the Lender 2 Dealer Agreement), and ii) […] (the Lender 2 Contract); c) […] (Lender 3) documents: i) […] (the Lender 3 Dealer Agreement), and ii) […] (the Lender 3 Contract); d) […] (Lender 4) documents: i) […] (the Lender 4 Dealer Agreement), and ii) […] (the Lender 4 Contract); and e) […] (Lender 5) documents: i) […] (the Lender 5 Dealer Agreement), and ii) […] (the Lender 5 Contract). ... The key provisions in the various agreements regarding customer financing are described in […]. ... The Dealer has entered into various Contracts with Customers ([…]) for the sale of motor vehicles. ...

Tour 1 includes a total of [#] nights short-term accommodation in Canada […] [describes location, accommodation and amenities] 4. ... Tour 2, may include anywhere from […] to […] nights short-term accommodation in Canada […] [describes location, accommodation and amenities] 8. ... Generally, a non-resident person is entitled to a rebate where it: * pays GST/HST on the purchase of the eligible tour package; and * meets all other conditions and restrictions set out in the ETA. ...

26 November 2012 Excise Interpretation 146468- – Excise Tax on Detergent Portion of Unleaded Gasoline Unedited CRA Tags ETA Introduction 2(1) 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: 146468 Business Number: […] November 26, 2012 Dear [Client]: Subject: EXCISE INTERPRETATION Excise Tax on Detergent Portion of Unleaded Gasoline Thank you for your [correspondence] of August 1, 2012 concerning the application of the Excise Tax Act to the detergent portion of unleaded gasoline. ... We understand that: * […] [Company A] imports and sells gasoline detergent to a Canadian customer. * The Canadian customer will be adding the detergent to their unleaded gasoline. * [Company A] imports the detergent from […] [Country X]. * The unleaded gasoline will be sold by the Canadian customer at their Canadian locations via pumps and tanks they have installed. * The Canadian customer pays all the excise tax due on the sales of the unleaded gasoline to their suppliers. * The Canadian customer has asked [Company A] to remit excise tax on the detergent portion of the unleaded gasoline to the Canada Revenue Agency. ...

[Organizations] This concerns your [...] [enquiry] of [mm/dd/yyyy] to [...] with regard to input tax credit (ITC) eligibility for [...] ... It appears that the primary purpose of [an Organization] is to [...]. ... Other improvement inputs will be acquired specifically for the purpose of making exempt supplies [...] or for another purpose other than making taxable supplies [...]. ...

15 December 2017 GST/HST Ruling 155280R2- – Services provided for children in care of province. ... Your client is registered for GST/HST purposes with account number […]. 3. ... Your client has provided us with a document titled […] dated [mm/dd/yyyy]. ...

STATEMENT OF FACTS We understand that pursuant to a contract (the Agreement) you entered into with […] (the Corporation) on [mm/dd/yyyy], you provide […]. Under the Agreement, you are paid a fee by the Corporation of $[…] per case to $[…] per case, based on the work involved in the case. ... In a conversation with […] of the […][Province A] GST/HST Rulings office, you advised that clients apply for insurance with a licensed insurer […]. ...

25 February 2011 GST/HST Ruling 123398- Commission on sale of shares of [...] ... The Realtor entered into an [...] (the Listing Agreement) with [...] (referred to hereinafter as the Vendors) of [...] [Province X] on [mm/dd/yyyy], to list and offer their property described in Schedule [...] ...

October 24, 2011 Dear [Client]: Subject: GST/HST RULING [...] [Sale of] Gift Cards Thank you for your letter of August 31, 2011, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to [...] gift cards (the "gift cards"). ... (RetailerCo) is a retailer and is registered for GST/HST purposes with Business Number [...]. 2. ... A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...

You also provided the following documents: * A third party authorization that authorizes […] (the Representative) to correspond on the Taxpayer’s behalf. * Standard authorization for facsimile transmissions. ... We understand the following: The First Nation is a limited partner of […] (the Company), whose activities are carried out on a reserve. ... Yours truly, Shivam Bagga, CPA Senior Rulings Officer Legislative Policy and Regulatory Affairs Branch FOOTNOTES 1 HYPERLINK " https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/18781/index.do " References re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11 at para 219. ...