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Nous comprenons que: • [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation [...] [...] [...] [...] • Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. • L'aéronef sera importé à [...] le [jj/mm/aaaa] et sera exporté le [jj/mm/aaaa]. • Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...

. / 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 for which 100% of required shares are owned by C1, for which 100% of required shares are owned by US4, for which 100% of required shares are owned by US2, for which 100% of required shares are owned by common parent Hold Co. ... INTERPRETATION REQUESTED Based on the above, you would like to know whether the following entities are eligible to make an election under section 156: * C1 with C2 * C1 with C4 * C2 with C3 * C3 with C4. ...

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX XXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Interpretations Requested 1. ... The XXXXX would appear to address two separate supplies: •   Supply by XXXXX, consideration for which is based on XXXXX total, and •   Supply of research services supplied by the Institutions. ... The determination of the value of the consideration in Canadian currency is made on: •   the day that GST/HST is payable; or •   such other day as is acceptable to the Minister. ...

In the example the GST amount would be 7% x [($20,000- $5,000- $8,000) / 48) + $95.68 (the Monthly Interest Portion of Lease Payment)] or 7% of (145.83 + 95.68) = $16.91. ... " •   Further to your letter, you were subsequently advised by XXXXX that, for purposes of calculating the provincial sales tax and the GST on the monthly lease payment, the "Monthly Interest Portion" was recalculated as follows: $18,000 + $8,000- $3,000 (outstanding loan on trade-in) x 0.00368 = $84.64/mth You request that we confirm your understanding based on the above facts provided. ... Accordingly, based on the facts provided, the total GST payable on the monthly lease payment is determined to be $16.13 per month (rather than $16.91 per month as indicated in your recent letter to XXXXX calculated in three steps as follows: Step 1: Calculation of the Monthly Finance Charge Selling price of the new vehicle before GST: $20,000 Less: trade-in Allowance $  5,000 Adjusted capital cost $15,000 Add: residual value $  8,000 Finance Base: $23,000 Monthly Finance Charge: $23,000 (Finance Base) x.00368 (money factor) $       84.64/mth Step 2: Calculation of the Monthly Depreciation Charge Adjusted capital cost $15,000 Less: residual value $  8,000 Depreciation Base: $  7,000 Monthly Depreciation Charge:$7,000 (Depreciation Base) ÷ 48 months:        145.83/mth GST Base: $     230.47/mth Step 3: Calculation of the GST Payable on the Monthly Lease Payment 7% x $230.47/mth (GST Base) $        6.13/mth We therefore suggest that you amend your letter to XXXXX and provide them with the above calculation. ...

The promotional literature describes the following equipment: •   Ramboc/Simonsen Bulk Feed Bodies •   Tyler Fertilizer Tenders •   Ramboc Anhydrous Ammonia Applicators •   Ramboc Field Ready Nurse Tanks •   Tyler Atlas 3-pt. Hitch Toolbars •   Ramboc Field Ready Nurse Tanks •   Ramboc Twin Delivery Units •   Ramboc Anhydrous Ammonia Scales and Meters •   Patriot Applicators •   Tyler Fertilizer Spreaders •   Tyler Truck Mounted Fertilizer Spreaders •   Ramboc Fertilizer Spin Spreaders •   Pro 550 Slide-in Sprayer •   Eagle Truck Mounted Sprayer •   Tyler Titan Chassis (liquid system) •   Tyler Fluid-Air (Dry Applicator) •   Ramboc Flotation Chassis •   Ramboc Pull Type Air Machine (granular fertilizer) The Agriculture and Fishing Property (GST) Regulations describe property related to agriculture that are zero-rated under section 10 of Part IV of Schedule VI to the Excise Tax Act when supplied by way of sale. ... The following equipment falls within the requirements outlined in paragraph (1)(g) of the Agriculture and Fishing Property (GST) Regulations: •   Ramboc Anhydrous Ammonia Applicators •   Tyler Atlas 3-pt Hitch Toolbars •   Tyler Fertilizer Spreaders •   Ramboc Pull Type Air Machine (granular fertilizer) •   Eagle Truck Mounted Fertilizer Sprayer- truck mounted •   Patriot Applicators It has been determined that the following equipment does not meet the requirements outlined in paragraph (1)(g) of the Agriculture and Fishing Property (GST) Regulations and are therefore taxable at 7%: •   Ramboc/Simonsen Bulk Feed Bodies- used to transport/deliver •   Tyler Fertilizer tenders- used to transport/deliver •   Ramboc Twin Delivery Units- used to transport/deliver •   Ramboc Field Ready Nurse Tank- a part for an applicator •   Ramboc Anhydrous Ammonia Scales & Meters- self explanatory •   Tyler Truck Mounted Fertilizer Spreaders- truck mounted •   Ramboc Fertilizer Spin Spreaders- truck mounted •   Pro 550 Slide-in Sprayer- truck mounted •   Tyler Titan Floater Chassis- self explanatory •   Tyler Fluid-Air Chassis- self explanatory With respect to the Ramboc Flotation Chassis reference is made to the interpretation regarding the XXXXX. ...

L'organisateur de voyages inscrit majore le prix de la chambre d'hôtel (p. ex. 500,00 $ + 20 % = 600,00 $) et la fournit à un particulier non résident. ... L'organisateur de voyages inscrit majore le prix du voyage organisé (650,00 $ + 20 % = 780,00 $) et le fournit à un particulier non résident. ... L'organisateur de voyages inscrit majore le prix du voyage organisé (800,00 $ + 20 % = 960,00 $) et le fournit à un particulier non résident. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The XXXXX Packs include the following: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   While quantities last / Available for XXXXX online purchase only. ** XXXXX You have indicated further that each XXXXX Coupon can be exchanged at any XXXXX box office for a ticket to your choice of a movie. ... Yours truly, Bao Tran Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 61582 — ITC Eligibility for GST/HST Payable ...

5 December 1995 GST/HST Interpretation 11645-6[3]- Customs Bonded Warehouse Program- Duty Deferral Initiative Unedited CRA Tags ETA 212                                                                         DOCKET: 22404 (GEN) NAME: XXXXX OFFICER: Garry L. ... Warren's memorandum it is stated that "the complete deferral of the payment of customs duties, excise duties & taxes, countervailing, anti-dumping and the GST, up to the point the goods are entered for Canadian domestic consumption will be maintained". ... The complete list of activities that are available includes: •   basic storage (increased to four years): •   export of domestic and imported goods; •   displaying; •   inspecting; •   marking, labelling, tagging, ticketing; •   packing, unpacking, packaging, repackaging; •   sampling; •   testing; •   cleaning; •   complying with any law of Canada or a province; •   normal maintenance and servicing; •   preserving; •   separating defective goods from prime quality goods; •   sorting, grading; •   diluting; •   trimming, filing, slitting, cutting; and •   disassembling or reassembling goods which have been assembled for packing, handling or transportation. ...

Nous comprenons que: * […] (le « preneur ») a conclu une entente pour louer l’aéronef suivant de […] (le « bailleur »), un non-résident avec qui le preneur n’a aucun lien de dépendance. Type d’aéronef Numéro du modèle Numéro de série Immatriculation […] […] […] […] * Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. * L’aéronef sera importé à […] le [jj/mm/aaaa] et sera exporté le [jj/mm/aaaa]. * Au terme d’un bail conclu avec le bailleur, le preneur ne doit pas détenir l’aéronef au Canada pendant plus de 24 mois. ... Veuillez agréer, […], l’expression de mes sentiments distingués. Carolle Mercier Unité des questions frontalières / Border Issues Unit Division des opérations générales et des questions frontalières / General Operations & Border Issues Division Direction de l'accise et des décisions de la TPS/TVH / Excise and GST/HST Rulings Directorate ...

You intend to temporarily import the following amusement rides to be used at the XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ...