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Each extra person sharing a room will be charged an additional $XXXXX Canadian per night. •   The Hotel will identify attendees of the Convention and their guests by the group folio designation of XXXXX in the hotel folio. •   The attendees and their guests will pay for their own room, applicable taxes (including the GST) and incidentals incurred by them at the Hotel. •   Pursuant to the agreement, the reservations due date was XXXXX for guestroom accommodation. ... As indicated on the CRA's web site at http://www.cra-arc.gc.ca/tax/nonresidents/visitors/becoming-e.html, the following mandatory information must be clearly stated on your Power of Attorney: •   that you are a private company and are not affiliated with the Government of Canada or the CRA; •   complete upfront disclosure of your fee structure (i.e. the cost to the claimant for using your services); •   that it is for a refund of the GST; •   the client's first name and last name, address, telephone number, email address (if applicable) and signature; and •   the client service mailing address, telephone and fax numbers, and email address of your Company. ... Yours truly, Michèle Routhier Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/07/10 — RITS 84428 — Application of GST/HST to the Sale of Serviced Mortgages ...

15 December 2017 GST/HST Ruling 155280R2- – Services provided for children in care of province. ... Your client is registered for GST/HST purposes with account number […]. 3. ... Your client has provided us with a document titled […] dated [mm/dd/yyyy]. ...

October 24, 2011 Dear [Client]: Subject: GST/HST RULING [...] [Sale of] Gift Cards Thank you for your letter of August 31, 2011, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to [...] gift cards (the "gift cards"). ... (RetailerCo) is a retailer and is registered for GST/HST purposes with Business Number [...]. 2. ... A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 171472 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to […] Beverages Thank you for your fax of July 7, 2015, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to […] Beverages (the Product) manufactured by […] (the Company). ... The ingredients for the individual flavours are as follows: […] 5. Some sales of the Product are made in [Country X] and imported directly by the distributors. 6. […], the percentage of water content for the various flavours is as follows: […] Furthermore, based on the same breakdown, the percentage of natural fruit in each of the flavours ranges from 2% to 6%. 7. ... In your analysis, you state that the natural juice, […], and […] constitute well over 25% percent of the total ingredients, that when added to water, produce a beverage that would be zero-rated. ...

One of the programs that the Corporation provides is […] (the “Program”) using […][Method A]. The Program is described on the Corporation’s website […]. 3. The Program is promoted on the Corporation’s website as providing its students with the following long-term benefits: “[…].” 4. The Corporation’s promotional material maintains that its method “[…].” 5. ...

Both products are sold in the cookie section of retail stores. 7. […]. 8. The ingredients of Product A, as listed on the product packaging, are […]. ... The ingredients of Product B, as listed on the product packaging, are […]. ...

[Joint Venture Election] Thank you for your letter of March 18, 2009 in which you requested that we reconsider our ruling issued to [...] ... RULINGS REQUESTED In your request for reconsideration, you ask that we address the possibility that the [...] ... The [...] ("the Agreement") entered into by the parties constitutes a joint venture; 2. ...

STATEMENT OF FACTS We understand the following based on discussions with you and […], materials found [on relevant websites], and supplemental documentation received from the corporation: 1. […] was incorporated under the Canada Business Corporations Act on [mm/dd/yyyy] […] [and] is operating as […](the Corporation) in […][the Province]. 2. The Corporation is a GST/HST registrant with GST/HST account number […] effective [mm/dd/yyyy]. ... This is a […][Method] that was created in […]. It is available in the subjects of reading, writing, math and science. […]. d) The [Method] is currently being used […][by school authorities] in [the Province] […]. ...

22 October 2024 GST/HST Ruling 247869- – […][genetic] improvement services Unedited CRA Tags ETA Part IX, 123(1), 142(1)(g), 165(1), 221(1) 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. ... [Genetic] improvement is the production and improvement of genetics […]. ... The Agreement further provides, in part: […] 9. Owner has asked CanCo to modify its invoicing practices such that separate invoices for the shipping and handling of dosages delivered outside Canada are sent to […] (OwnersUSBranch) at its address outside Canada. ...

2 December 2010 GST/HST Ruling 95842r1- [...] [the Society] Unedited CRA Tags ETA 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 Society] Thank you for your letter of October 16, 2008, in which you ask that we consider the comments therein that support your contention that [...] [(the Society)] is entitled to an 83% PSB rebate under section 259 in respect of its operation of the [...] ...