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GST/HST Ruling
18 May 2011 GST/HST Ruling 134463 - Application of GST/HST to [...] [Crackers]
The Product comes in the form of [...] that are approximately [...] and are brittle and crispy in texture. 2. The Product is sold in [...] weighing [...] grams. 3. The Product is available in [...] varieties: [...] 4. The ingredients [...] 5. The ingredients [...] 6. Labelling on the Product packaging states: [...] ...
GST/HST Ruling
29 July 2011 GST/HST Ruling 95868 - [...] loyalty program [for credit card holders]
(" [...] [Organization A]"). We understand that [...]. In [...] ... A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [Finance Co]") agrees with [...] ... Except as otherwise provided in Schedules [...] and [...], payment of [...]. 9. ...
GST/HST Ruling
19 November 2020 GST/HST Ruling 209409 - – Tax Status of Financial Planning Services
19 November 2020 GST/HST Ruling 209409- – Tax Status of Financial Planning Services Unedited CRA Tags ETA Part IX, 123(1)(financial service)(l) 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 Company has provided us with a sample […] agreement with the client to perform financial planning services. ... [Hourly] Fees range from […] $[…] to $[…] […]. 6. Clients are under no obligation to follow any recommendation or advice provided by the Company. ...
GST/HST Ruling
15 February 2011 GST/HST Ruling 131654 - [...] [Joint election and entitlement to ITCs]
Article [...] of the [...] (the Partnership Agreement) provides that [...]. ... Subsection [...] provides that [...]. 5. Subparagraph [...] provides that [...] 6. Subparagraph [...] of the Partnership Agreement provides that [...] 7. ...
GST/HST Ruling
11 April 2011 GST/HST Ruling 133908 - Tax Status of [...] Crackers
[The Product comes] in [...] flavours [...], and [...] in a [...]g box.. 2. The labelling of the Product [...]. 3. The [...] flavoured product is [...] 4. The Product's shape is [...]. 5. [...] [listing of the Product's ingredients] 6. [...] ...
GST/HST Ruling
29 May 2012 GST/HST Ruling 135930 - Supply of […] [ABC] Services
[The Company] provides [ABC] services for the purpose of […]. [The Company] is registered for GST/HST purposes. 2. […] 3. […] 4. The […] [ABC service] […] is performed at [the Company’s] […] in [City 1, Province X]. 5. Once the [ABC service] is completed, [the Company] sends a report […] 6. […]. […] [the Company] may charge and receive payment for the [ABC] services from […] [the individual] or […]. ...
GST/HST Ruling
27 August 2013 GST/HST Ruling 151465 - [...] hockey camp
[ACo] provides a [...] hockey camp which it markets as [...] (Package 1) and which takes place [...] ... Package 1 includes [...] short-term accommodation in Canada at [...] in [...] ... Package 2 includes [...] short-term accommodation in Canada at [...] in [...] ...
GST/HST Ruling
3 August 2011 GST/HST Ruling 137201 - [...] loyalty program
A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [FinanceCo") agrees with [...] ... On [mm/dd/yyyy], [the Company] and [...], namely [...], [Organization A], [...] ... Under Appendix [...], [the Company] may [...] 25. While the purpose of the [...] 26. ...
GST/HST Ruling
20 February 2012 GST/HST Ruling 136623 - GST/HST Ruling - Application of GST/HST to [...] [ABC] kits [a single supply of ingredients]
The Product is sold in a [...] box and consists of three elements: [...]. 2. [...] [Element 1] are in their original packaging from the supplier ([...] grams per [...]). 3. [...] ... Per the suggestion on the Product package [...]. 6. One [ABC] kit makes [#] individual [...]. ...
GST/HST Ruling
20 March 2018 GST/HST Ruling 179646 - – Application of the provincial point-of-sale rebate [for printed books] to the supply of […][publications]
The Company is a distributor and a distributing agent for various […] products and publications. 3. […] 4. […] offers […][publications] that […] 5. ... In terms of size, the [publication] is […]" wide and […]" long. ... Product B consists of […]. […] and is printed on […] loose-leaf style page containing […]. […] pages are available for replenishing frequently […]. ...