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3 January 2003 Excise Interpretation 42701- Tariff Classification: " " Brought in Under Classification 2403.91.10 Not Subject to Customs Duty Equivalent to Excise Duty Unedited CRA Tags ETA 23(2) XXXXX XXXXX XXXXX XXXXX Case: 42701January 3rd, 2003 Dear XXXXX This letter is in response to your email XXXXX concerning the importation of a product known as XXXXX and your request for a ruling on the tariff classification of this product. ... Sawab Nekiar, of the Customs Branch's Tariff Division, confirmed that XXXXX are classified under tariff item 2403.91.10 as "homogenized" or "reconstituted" tobacco "... suitable for use as wrapper tobacco. ...

26 November 2002 Excise Interpretation 42421- AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of " " Brand Cigarettes as a Prescibed Brand Unedited CRA Tags ETA 23.3(1) XXXXX November 26, 2002 Dear XXXXX This letter is further to our previous correspondence to you of XXXXX, concerning your request to have the XXXXX brand XXXXX of cigarettes prescribed as a tobacco brand for the purposes of the export tax and tobacco marking provisions of the Excise Act and Excise Tax Act. ...

Statement of Facts We understand the following regarding [...] Fuel: • It is an ethanol-free fuel mixture. • It consists of [...]. • It is specifically formulated for use in equipment such as [...]. • It is used by both professional landscapers and homeowners. • [...]. • [...]. • [...] proposes to import the product into Canada from one of their distribution centres in [...][Country X]. • For importation into Canada, it will be packaged in [...]. ... In the documentation submitted with your request, [...] describes its product as [...]. ...

This invoice shows the amount of $[...] for [...] (Construction price), the amount of $[...] for [...] ... Procurement fee $[...] $[...] $[...]- Transition fee $[...]- $[...] $[...] Total $[...] $[...] $[...] $[...] GST/HST (%) 6% 5% [...]% GST/HST ($) $[...] $[...] $[...] ...

This invoice shows the amount of $[...] for [...] (Construction price), the amount of $[...] for [...] ... Procurement fee $[...] $[...] $[...]- Transition fee $[...]- $[...] $[...] Total $[...] $[...] $[...] $[...] GST/HST (%) 6% 5% [...]% GST/HST ($) $[...] $[...] $[...] ...

Board terms typically last [#] years in duration and elections are held every [#] years. ... The remaining [#] days have [#] one and a half-hour periods that offer attendees a choice between [#] simultaneous oral or symposium sessions, [#] one-hour keynote lectures, [#] half-hour sessions for […], emerging scientist talk, honorary member presentation and annual general meeting and [#] […][…]-hour sessions for posters and exhibitors. ... The [Organization] expects that approximately [#] people will attend the Congress and that at least 75% of the paid admissions will be for non-residents of Canada based on statistics of the past four meetings [in Canada and other countries]: [yyyy] – […][Country C] – Total delegates = [#] (18% Canadian […]) [yyyy] – […][Country D] – Total delegates = [#] (20% Canadian […]) [yyyy] – […][Country F] – Total delegates = [#] (25% Canadian […]) [yyyy] – […], Canada – Total delegates = [#] (24% Canadian […]) To accommodate persons […] who may be restricted from attending in person, an admission fee to attend the Congress virtually was added. ...

("teacher training") [...]. • [...]. • In [yyyy], Co. A added the [...] ... Language Test • The language test is recognized [internationally] [...]. • The language test is [...] owned by [...] ... B. • [...]. • [...]. • Co. B is not a registered charity or a non-profit organization. ...

12 February 2018 GST/HST Interpretation 167422r- – Eligibility of corporations to make an election under section 156 Unedited CRA Tags ETA Part IX: 123,128,156 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 ownership structure of the corporations is as follows: Hold Co. | \ | \ US 2 US 3 | | US 4 US 5 | |-------------------- | | C 1 C 2 | | C 3 C 4 The ownership structure on the left side consists of C3 of which qualifying voting control is held by, and the required shares are owned by, C1 of which qualifying voting control is held by, and the required shares are owned by, US4 of which qualifying voting control is held by, and the required shares are owned by, US2 of which qualifying voting control is held by, and the required shares are owned by parent Hold Co. ...

16 March 2016 GST/HST Ruling 158766- – Place of supply of […][Service X] Unedited CRA Tags ETA 136.1(2), ETA 144.1, ETA section 3 of Part IX of Schedule IX, ETA Schedule IX — Supply in — Province (Part I-Part IX): Part V, SOR/2010-117 New Harmonized Value-added Tax System Regulations 15 and 16 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. ... STATEMENT OF FACTS Based on the information provided, which included a sample […]([…][Agreement]) between [ACo] and [the Recipient] […], and invoices to […]([…][the Recipient]) […], we understand the following: * [ACo] is a Canadian company that is registered for GST/HST purposes. [ACo] operates in […] locations across Canada, […]. * […] * […], [ACo] provides [Service X] both on-site and off-site […]. * […][information about [ACo] operations] RULING REQUESTED You would like to confirm that [ACo]’s […][on-site and off-site supplies of Service X] are supplies of services in relation to tangible personal property (TPP) and that [ACo] should be collecting GST/HST based on the province where the TPP is situated at the time the services are performed. ...