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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

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

13 September 2011 GST/HST Ruling 118500 - 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. [...] ... 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. ... Subsection [...] provides that: [...] 13. Section [...] of [the Regulation] made under [Legislation B] provides that for purposes of subsection [...] of the Act: [...] 14. ...
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

6 July 2021 GST/HST Ruling 213839 - – Sale of vacant land

On [mm/dd/yyyy], you [...] purchased two adjacent parcels of waterfront property (parcels 1 and 2) in [City 1, Province 1]. 2. During the same year, each parcel was subdivided into two, resulting in the following four parcels: * PID [#] (parcel 1-A) * PID [#] (parcel 1-B) * PID [#] (parcel 2-A) * PID [#] (parcel 2-B) 3. On [mm/dd/yyyy], you purchased a parcel of land abutting the other four parcels noted in Fact #2, PID [#] (parcel 3). 4. ...
GST/HST Ruling

11 August 2011 GST/HST Ruling 127020 - Application of GST/HST to [...] membership cards granting access to a social networking website

Statement of Facts From your letter and from subsequent telephone conversations, we understand the following: 1. [...] (the "Supplier") sells memberships for specified time periods that grant full access to a social networking website [...] called [ABC] (the "Website"); 2. ... Membership Cards are produced with a face value of either $[...], $ [...] or $[...], and may be redeemed for a [...] ...
GST/HST Ruling

29 November 2010 GST/HST Ruling 129135 - [...] [Fruit Flavoured Snacks]

The Product is sold by [...] [the Company]. 2. You have described the Product as a fruit [...] flavoured [...]. ... The Product is currently available in [...] flavours: [...]. 4. [...]. ... The nutrition facts and ingredients were given on a [...]. 11. [...]. ...
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

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 […]. ...
GST/HST Ruling

9 July 2012 GST/HST Ruling 101364 - Application of GST/HST to lift chairs […]

STATEMENT OF FACTS We understand that: 1. […] (The Pharmacy) is a retail pharmacy located in Ontario, that is operated by […] (Corporation). ... The Pharmacy’s […] offers a selection of home medical equipment and supplies, including lift chairs […]. 3. ... According to the promotional material for the products: […] 4. All of the Lift Chairs have the following features: * A […] system to lower an individual to a seated position and raise an individual to a standing position. * […] 5. […] 6. […] 7. […] RULING REQUESTED You would like to know whether: i. ...

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