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Subsection […]: When a registered employers’ organization and a group of trade unions enter into a collective agreement, the collective agreement is binding on * the employers referred to in section […], * the employees of the employers referred to in […], * the registered employers’ organization insofar as the terms and conditions of the collective agreement apply to it, and * the group of trade unions and each trade union within the group. 3. ... Thereafter, when employers remit the […] per hour, […] will be on behalf of the employer and […] will be on behalf of the employee. * The contributions for workforce development initiatives will then be forwarded to […][the Trust Fund]. ... Smith Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] ...

The Tour includes packages that range from [#] nights to [#] nights short-term accommodation in [City 1, Province X], […][details of tour packages] 4. The Tour includes three services: a. a fishing guide […]; b. a fish processing service […]; and c. a passenger transportation service […]. 5. ... 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 Excise Tax Act. ...

Other services provided to residents include: Music Therapy – […]. Pastoral care services – The Corporation provides programs for residents in order to meet their spiritual needs, and those of families and staff. ... Pharmacy services – […] Laboratory/Diagnostic Services – […]. 24. […][Information about the hours of service provided by various staff]. […], you calculate that each of the [#] residents generally receives approximately 4.5 hours of care per day. ... The Facility has an ongoing pandemic preparedness plan and infection prevention and control procedures […]. […] is responsible to report […] during a pandemic situation. ...

The [...] is valid for [...] and is purchased separately from the [Association] membership. [...] are delivered to recipients. 6. [...] may apply any time for member status. ... Membership fees vary from $[...] to $[...] depending on the applicant and the fee for [...]. 8. ... Once [...], the [Association] levies an administration charge against [...] if they request any changes to [...]. 10. ...

Product A is available in [...] flavours: [...]. The [...] have been provided as an example. 2. Product B is available in [...] flavours: [...]. Provided was the [...] as an example. 3. Product A's ingredients are: [...]. 4. Product B ingredients are: [...]. 5. ...

GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 232189 Business Number: […] Dear [Client]: Subject: GST/HST RULING [Amounts charged as] […] Damages Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to amounts charged to contractors as […] Damages under construction agreements with the […] (City). ... The amount of […] Damages is determined based on the number of calendar days the delay occurred and the […] rate per calendar day as set out in the construction agreement. For example, if construction has been delayed by 5 weekdays and the pre-determined daily rate for […] Damages is $[…], the total amount for […] Damages would be $[…] (5 weekdays x $[…] per weekday). 5. ...

BACKGROUND The following is our understanding of your business operations, based on your submissions and [...]. [...] ([...] [the Division]) is a division of [...] ([...] [ACo]) The Canada Revenue Agency (CRA) issues a GST/HST ruling on specific provisions of the legislation as they relate to a clearly defined fact situation of a particular person. ... [ACo]'s mandate is [...]. To fulfill its mandate, [ACo] has implemented a number of [...] ...

August 22, 2013 Dear [Client]: Subject: GST/HST RULING Tax Status of [...] ... The Product is manufactured by [...] the Manufacturer. 3. The primary ingredients of the Product are [...] rolled oats, [...] chocolate, and [...] flour. ... The Product is packaged in a [...] gram [package] that resembles a traditional [package] of cookies, with each [package] containing [...] ...

13 June 2013 GST/HST Ruling 147264- Application of the GST/HST to [...] ... Statement of Facts We understand from telephone conversations, the product labelling, and web content that: 1) [The Bars] lists its ingredients as: [...] 2) In addition to the listed elements, the [Bars] also contains elements of milk. 3) Each container of the [Bars] contains approximately [#] bars. 4) The bars are approximately [...] inches wide and [...] to [...] inches long and are packaged in a [...] container. ... As [...] [the Bars] are sold in containers that hold approximately [#] unwrapped bars, the exclusionary provisions of paragraph 1(m) do not apply. ...

[The Company] is the administrator of a number of pension plans including the […] and the […]. […] (the “Plans”) are registered pension plans for income tax purposes and participants in the Master Trust. ... Where the Trustee retains any cash balances, it may invest in the limited manner specified in sections […] and […] of the MTA. 17. Section […] of the MTA details the general powers and duties of the Trustee in administering and investing the Fund. […] 18. ...