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We have enclosed for your consideration, a copy of Technical Interpretation Bulletin B-076, entitled " Proposed Rebate for Printed Books, Audio Recording of Printed Books, and Printed Versions Of Religious Scriptures Under the GST/HST. ...

It comes in a regular and a cocoa flavour;-    It is advertised as a "XXXXX ";-    The ingredients of the regular flavour are: XXXXX cereal, milk ingredients, sugar, hydrogenated palm kernel oil, dextrose, calcium carbonate, soya lecithin and artificial flavour;-    The ingredients of the cocoa flavour are: XXXXX cereal, milk ingredients, sugar, hydrogenated palm kernel oil, dextrose, cocoa, calcium carbonate, soya lecithin and artificial flavour;-    The bar is individually wrapped and weighs 23 grams;-    The bars are sold in a retail format of 8 bars per carton and a jumbo format of 24 bars per carton, and a foodservice display box format of 24 bars per carton[;]-    XXXXX[;]-    The product comes in three flavours: XXXXX, XXXXX XXXXX;-    It is sold in cartons of 4 or 12;-    The main ingredients are vegetables, water, and brown rice;-    The product is similar in appearance to a hamburger patty. ...

24 August 2000 GST/HST Ruling 7277/HQR0000883- Coupons Issued Under Co-promotion Agreement Unedited CRA Tags GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXXXXXXX Case: 7277/HQR0000883File #: 11755-7August 24, 2000 Subject: GST/HST APPLICATION RULING Coupons issued under co-promotion agreement Dear XXXXX: This is in response to the letter from XXXXX of your office, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the facts described below. ...

Paragraph 20(d) of Part VI of Schedule V to the ETA exempts a supply made by government where the supply is "of a service of providing information in respect of, or any certificate or other document evidencing... any other status of a person," where "person" is defined in subsection 123(1) of the ETA to mean "... a corporation... or a body that is a society,... association,... or other organization of any kind. ...

21 June 2000 GST/HST Ruling 31650- Packing Services Unedited CRA Tags ETA Sch VI, Part VII, 11 XXXXX XXXXX XXXXX XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, Ontario K1A 0L5File #: 31650June 21, 2000 Subject: GST/HST APPLICATION RULING Packing Services Dear XXXXX: This is further to your letter of February 14, 2000, and your subsequent telephone conversations with Patrick McKinnon, Manager, Services and Intangibles Unit, Excise and GST/HST Rulings Directorate, concerning the application of the Goods and Services Tax (GST) to the transaction described below. ...

10 March 2000 GST/HST Ruling 8260/HQR1866- Municipality Designation for the Purposes of Claiming the GST/HST Rebate Unedited CRA Tags ETA 259(4); SOR/91-37 2 government funding XXXXX XXXXX XXXXXAttention: XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5Case: 8260 / HQR1866XXXXXMarch 10, 2000 Subject: GST/HST APPLICATION RULING XXXXX Dear Sir: I refer to your letter of May 25, 1999, concerning the designation of XXXXX (the XXXXX as a municipality for the purposes of claiming the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate under subsection 259(4) of the Excise Tax Act (the Act) (our file 11894-7 dated December 18, 1998). ...

10 March 2000 GST/HST Ruling 8337/HQR0001943- Municipal Designations Unedited CRA Tags ETA 259(1); ETA 259(5) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXX File No. 11894-7Case: HQR0001943 / 8337March 10, 2000 Subject: GST/HST APPLICATION RULING MUNICIPAL DESIGNATIONS Dear XXXXX Thank you for your facsimile received in this office on September 2, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the facts described below. ...

The rebate provision for printed material, pursuant to subsection 259.1(2) of the ETA, is for the GST paid on the purchase of: "... ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...