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STATEMENT OF FACTS […], we understand the facts as follows: 1. […]. In [yyyy], you purchased a townhouse in […][City], Ontario that had a residential elevator already installed. 2. ... The charge for the maintenance services performed by […][the supplier] is $[…] per year. ... For an elevator to be “specially designed” the design specifications or details of the elevator must include some of the following features: * the width of the platform is set to accommodate the turning radius of a wheelchair (unless it is a flow through elevator); * accessibility to the operating control panel and call stations is adjusted for an individual in a wheelchair; * the elevator contains: * appropriate handgrips or handrails for use by an individual in a wheelchair * anti-skid or similar flooring * key-controlled continuous pressure buttons * flush mount door and floor frames are installed allowing for easy entry and exit from the cab; * the clearance between the landing edge and the platform is appropriately set to prevent the wheelchair from getting caught; * accordion doors are removed and light curtains or similar closure are installed; * two to five levels are served; and * the maximum capacity is 1000 pounds. ...

We understand you are a sole proprietor […]. The Business is not registered for the GST/HST. […]. 2. The Business purchases [Monitors] designed by […]. You will purchase the following models: […]. ... During the assessment of a patient, if a physician determines that the patient has symptoms consistent with […], the physician will prescribe […] monitoring for the patient. ...

14 September 2015 Excise Interpretation 168047- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...

17 September 2015 Excise Interpretation 168087- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 171472 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to […] Beverages Thank you for your fax of July 7, 2015, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to […] Beverages (the Product) manufactured by […] (the Company). ... The ingredients for the individual flavours are as follows: […] 5. Some sales of the Product are made in [Country X] and imported directly by the distributors. 6. […], the percentage of water content for the various flavours is as follows: […] Furthermore, based on the same breakdown, the percentage of natural fruit in each of the flavours ranges from 2% to 6%. 7. ... In your analysis, you state that the natural juice, […], and […] constitute well over 25% percent of the total ingredients, that when added to water, produce a beverage that would be zero-rated. ...

The Product label states [...]. 4. The Product is sold in multiples of [...]. 5. ... The Product is available in [...] flavours; [...]. 7. The package of the Product is in English and French. 8. The Product's [...] ingredients are: [...]. 9. The Product's [...]. ...

The two parcels are described as follows: 1) The whole of Lot [...] and 2) The whole of Lot [...]. ... The Developer is looking to place new [...] foot wide park model trailers [...] on some of the [...] sites reserved for nightly rentals. ... The GST/HST consequences if the Developer placed new [...] foot wide park model trailers [...] on the [...] sites reserved for short-.term rentals and supplied the trailer and site. 7. ...

The Products are manufactured and distributed by […] (the Distributor). 2. ... The Products are sold in […] formats: Liquid Extract sold in […] mL and […] mL bottles and available in […][flavour 1] and […][flavour 2]; Powdered Extract sold in […][packaging 1]; and […][packaging 2] or […][packaging 3]. 4. ... The Distributor’s website […] describes stevia as follows: “[…].” 11. ...

The term of the Lease Agreement is [...] years with provisions for annual renewals thereafter. ... Under the MOU, the renovations are expected to cost approximately $[...]. ... Section [...] of the Lease Agreement requires the Tenant to pay "rent", which is described in section [...] as [...]. ...

The […] membrane is then rolled into the liquid asphalt. This process is then repeated for the 2nd ply of […] membrane and/or a tiger torch is used for the 2nd ply. 4. The roofing systems in question are manufactured by […] [Company B]. […] 5. ... Yours truly, Zubair Patel, CGA General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...