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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 [...] [...] ...
GST/HST Ruling

19 January 2017 GST/HST Ruling 172004 - Application of the GST/HST to contributions [made by an employers’ Organization] to the […] Trust Fund [pursuant to a collective agreement]

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 […] ...
GST/HST Ruling

26 March 2013 GST/HST Ruling 150758 - FCTIP – Tour Package Eligibility

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. ...
GST/HST Ruling

15 February 2018 GST/HST Ruling 160674 - – Eligibility to an 83% public service body rebate

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. ...
GST/HST Ruling

15 August 2011 GST/HST Ruling 137575 - Tax status of [...] [Crackers]

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. ...

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