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1 October 1998 GST/HST Ruling HQR0001341- Application of the GST/HST to the Supply of "Lunchables" Unedited CRA Tags ETA Sch VI, Part III                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001341 Business Number: XXXXX Attention:  XXXXX October 1, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of July 2, 1998 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX ("Lunchables"). ...

3 April 1998 GST/HST Ruling HQR0001053- Input Tax Credit for Purchases Subject to HST Unedited CRA Tags ETA 169                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0001053  XXXXX April 3, 1998  XXXXX Subject: GST/HST APPLICATION RULING Input Tax Credit for Purchases Subject to HST Dear XXXXX Thank you for your letter of December 2, 1997, concerning the entitlement of the XXXXX to input tax credits (ITCs) in respect of purchases that are subject to the Harmonized Sales Tax. ...

Yours truly, Gabrielle Nadeau Charities, NPO's and Education Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: M. ...

Yours truly, Michel Guay Municipalities and Health Care Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: Susan Eastman Michel Guay Legislative References: section 7 of Part II of Schedule V to the ETA NCS Subject Code(s): R-11865-14 ...

Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: S. ...

The Product is described as being "XXXXX " and as being XXXXX[.] 3. ...

Ruling Given Based on the facts set out above, we rule that the supply of XXXXX is a taxable supply at the rate of 7% or 15 % if supplied in the harmonized provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador. ...

Yours truly, Nicole Thomas Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate c.c.: D. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subparagraph 7(ii) is particularly relevant: "... The PC Points could be redeemed, subject to the Loyalty terms and conditions, against the purchase of any eligible products, as defined in the LSA. ...

25 November 1997 GST/HST Ruling HQR0000640- Application of the GST/HST to the Administrative Fees and Non-member Equalization Payments of a Trade Union Unedited CRA Tags ETA 123(1) membership; ETA 165(1); ETA 189; ETA 221(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa, ON K1A 0L5 XXXXX Case: HQR0000640 XXXXX November 25, 1997 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of April 2, 1997, with attachments, in which you requested a ruling with respect to the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the administrative fees and non-member equalization payments ("equalization payments") paid by XXXXX producers to the XXXXX Our understanding of the facts and the transactions is as follows. ... Pursuant to subparagraph 189(a)(i) of the ETA, "... where an amount is paid by a person to an organization as (a) a membership due paid to a trade union defined (i) in section 3 of the Canada Labour Code...... the organization shall be deemed to have made an exempt supply to the person and the amount shall be deemed to be consideration for the supply. ...