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9 April 2021 GST/HST Ruling 219060- – [Public Service Body Rebate- Whether subsidies under the] Canada Emergency Wage Subsidy (CEWS) […] [are considered] government funding […] Unedited CRA Tags Public Service Body Rebate (GST/HST) Regulations-Section 2 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 “Total Revenue” denominator in the above formula (A + B + C- D) refers to funding received from both public and private sources in addition to government funding. These amounts include: * government funding that is identified as such in the NPO’s financial statements * income from investments (interest and dividends) * non-capital distributions from a trust to the NPO * loans from people with whom the NPO is not dealing at arm's length (for example, an NPO funds a related NPO through loans with unusually low interest rates). ...

The [Organization] is the national […] for […]. The [Organization] is registered for GST/HST purposes. 2. The [Organization] was incorporated to pursue the following objectives: […] 3. […] 4. ... The [Organization] sponsors […] conferences held in various locations in Canada. […]. ...

[XYZ] provides [#] [music programs]. […]. You provided the following descriptions of the [music programs]: * […] [Descriptions of Programs A & Program B] […] 2. According to the information provided by […], the following musical concepts are taught in […] [Program B]: […] 3. […] [Students] may start […][the] programs at any age. […]. A certain set of skills must be evident before a [student] moves on to the next class. 4. […] 5. […]. 6. […] 7. ...

19 January 2011 GST/HST Ruling 123253- Services provided by [...] [Company A] to [...] ... [Company A] [...] operates [...]. [Company A] is registered for the GST/HST. 2. On [mm/dd/yyyy], [...] entered into a [...] Agreement with [...] and on [mm/dd/yyyy] established a [...] ...

[TourCo] […] operates "tour packages" (as that term is defined in the ETA) […]. 3. […]. 4. ... You also provided us with the terms and conditions of the […] tours. […]. 12. The tours are generally described, in the […] brochure […], as guided tours that have [Employees] that are available throughout the tours, […]. 13. […] 14. ...

The supply is a package which contains a […] children’s book entitled […] [Book A] and a […] toy […]. ... The book contains information about […] and has [#] pages. 2. The back of the book states: “Learn all […]. Then, play the […] game […]!” 3. In terms of printed space, the game takes only […] pages of the […] pages. ...

[Y] is not a public institution and meets the definition of charity found in subsection 123(1) of the Excise Tax Act. 10. […][Program A] is offered [by X] at [the Venue] an average of […] times per year […], each with a duration of […] days. 11. ... The invoices [issued by Y to X] provide the following breakdown per element: Single room occupancy (# of rooms x # of nights x rate) Double room occupancy (# of rooms x # of nights x rate) Breakfast (catered) (# of participants x rate x number of days) Lunch (catered) (# of participants x rate x number of days) Dinner (catered) (# of participants x rate x number of days) Catered boxed lunch (for off-site excursions) (# of participants x rate) […][Transportation] […] (charged by the hour) […][Activity A] (reserved afternoon seating @ $[…] per person) 16. […] was used for transporting participants to off-site locations […]. 17. ... Both time slots offer […][the same beverage, snack and entertainment]. […] [Time slot 2] also includes a copy of a book […]. 18. ...

The Facility has [#] surgeons and […]. 6. The Corporation offers access to a wide range of day care surgeries at the Facility. […] 7. The Corporation describes on its Website […] 8. On its Web site, […] 9. Breast surgery performed by physicians at the Facility includes breast augmentation, reduction and reconstruction procedures. […] 10. […] 11. […] 12. […] 13. ...

The Association is a national organization composed of the provincial associations […] from several [participating and non-participating] provinces […]. ... There are […] directors/ trustees and like officials listed on the Association’s 2012 T1235, Directors/Trustees and Like Officials Worksheet, […]. ... Pursuant to […], […] [the Board of Directors determines the location of the head office] 13. ...

According to […], “[the Corporation] is the independent, non-profit organization that […]. [The Corporation] is independent from both the government and […].” 4. ... Schedule 1 to Program #2 Master Agreement indicates that the Charity is to deliver a […] service […] on behalf of the Corporation. ...