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GST/HST Ruling

11 June 2013 GST/HST Ruling 144979 - Tax status of [...] Snack Crackers

Product A is sold in [...]g multi-serving bags. [...]. 7. The contents of Product A are [...], with [...] packaged loosely in a bag. 8. ... The appearance of Product A is [...]. [...]. 11. Words such as [...] appear on the bag of Product A. 12. [...]. 13. ... Also, Product A is somewhat crunchy and [...] in texture like a traditional [...]. ...
GST/HST Ruling

14 March 2012 GST/HST Ruling 142629 - GST/HST Ruling - Application of GST/HST to the sale [...] of coins

The following [coins] [...] will be sold by Coin Seller: [...][Coins A] [...] ... The [...] coins come in [...]. 6. [...]. [Quantity to be sold described] 7. [...]. ... Specifically, [...] coins [...] meet the definition of precious metal. ...
GST/HST Ruling

15 January 2015 GST/HST Ruling 151911R - – […][Application of the GST/HST to the Sale of Real Property]

The Property is legally described as […][the property], with total acreage of [#] acres. * The Property was the only real property owned by your client, other than her primary residence. ... Based on information you have provided, your client’s net profits (losses) during the years the Property was rented to the neighbouring farmer taking into account all the expenses would have been as follows: o From [yyyy] to [yyyy], total net profit for the […] years was $[…]. o From [yyyy] to [yyyy], total net loss for the […] years was $[…]. o From [yyyy] to [yyyy], total net profit for the […] years was $[…]. * In [yyyy], your client incurred an outlay of $[…] for survey and appraisal services. A fee of $[…] for professional services rendered in connection with this HST matter was incurred by your client in [yyyy]. * The Property was capital property of your client and the co-owner. ...
GST/HST Ruling

10 January 2011 GST/HST Ruling 131208 - Temporary Importation - Racing [...] Equipment

10 January 2011 GST/HST Ruling 131208- 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 to [...]. 3. [...]. 4. ...
GST/HST Ruling

2 May 2011 GST/HST Ruling 132613 - Application of the GST/HST to insurance [...] services

Article [...] of the Agreement, states that [...] 6. The Insurance [...] ... Typically, the sequence of events is as follows: [The Company] salesperson [...] closes a sale [...]. [The Company] salesperson then asks the [...] ... If the [...] Customer meets the credit criteria for the [...] Card then the [...] ...
GST/HST Ruling

29 November 2010 GST/HST Ruling 129177 - [...] [Snack Foods]

The Product is marketed as [...]. 3. The Product is currently available in [...] flavours: [...]. 4. [...]. ... The front of the container has [...] and the following wording [...]. 9. ... Furthermore, the appearance [...], shape [...] and the texture [...] are similar to those enumerated under paragraph 1(f). ...
GST/HST Ruling

22 March 2013 GST/HST Ruling 144674 - FCTIP – Tour Package Eligibility

[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   March 22, 2013   Case Number: 144674   Business Number: […] Dear [Client]: Subject: GST/HST RULING FCTIP Tour Package Eligibility Thank you for your fax of May 8, 2012, concerning the eligibility of certain tours for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate provided under the Foreign Convention and Tour Incentive Program (FCTIP). ... 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. ... Yours truly, Michèle Routhier Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...
GST/HST Ruling

8 August 2011 GST/HST Ruling 134819 - Application of GST/HST to supplies of [...] Stevia products

Statement of Facts We understand: 1. [...] Stevia products (the Products) are sold in [...] formats: packages containing [...] called [...] (Product A); packages containing [...] (Product B); and a package containing [...] ... Product A is available in [...] varieties. 3. The Product A label states: [...] ...
GST/HST Ruling

13 September 2011 GST/HST Ruling 102589 - GST/HST RULING - [...] [Eligibility to claim the 83% Public Service Body Rebate as a facility operator]

This legislation authorizes the funding of [...], group homes, [...] and [...] for people with developmental disabilities [...]. 3. ... [Legislation A] defines [...]. Section [...] of [Legislation B] describes a developmental disability as follows: [...] 6. ... A [...] is defined in section [...] of [Legislation B] as [...] 11. The methods of funding services and supports for persons with developmental disabilities are set out in sections [...] to [...] of [Legislation B] as follows: [...] 12. ...
GST/HST Ruling

18 April 2013 GST/HST Ruling 141944 - Point-of-sale rebate on [...] books

The back page of Product 1 has a [...] Product 1 has an ISBN number. The back cover of Product 1 has [...]. [...]. ... The back cover has [...]. [...] Product 3 Product 3 is in the form of a hardcover book, [...] ... It contains [#] pages with printed words and images. The back cover of Product 3 has [...] [...] ...

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