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With respect to the Park's [...] sites described in the Ruling, our understanding is as follows: • The roads within the Park are not ploughed during the winter. ... Individuals wanting to access their site must leave their vehicle at the entrance to the Park and walk to their site. • Water to the sites is shut off before winter freeze up. • There is no sewage infrastructure in the Park. ... However, as access to the Park is not available in the winter months (other than by foot and then often at some distance from the Park entrance), refilling the tanks is not practical in the winter months. • Recreational vehicles that are parked on a site in the Park are not permanently affixed to the site.We further understand that [...] ...

You have requested a ruling regarding the tax status of two products: [...] ... The Products A and B are [...] bars, sold at the retail level in a square cardboard box package containing six individually packaged [...] with weights of [...]g each. 4. ... Ingredients of Product A are: [...]. 6. Ingredients of Product B are: [...]. ...

25 May 2023 GST/HST Ruling 245674- Temporary importation of […] equipment for racing events 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. ... RULING REQUESTED You would like to know whether the temporary importation of […] equipment [X], as well as […] equipment [Y], are non-taxable importations for GST/HST purposes. RULING GIVEN Based on the facts set out above, we rule that the temporary importation of […] equipment [X], as well as the temporary importation of […] equipment [Y], are non-taxable importations for GST/HST purposes. ...

Paragraph […] of the Purchase Agreement stated that each of [the Retailer] and [the Corporation] had the right at any time on at least [#] days’ written notice to the other party to terminate the Purchase Agreement. In accordance with section […], the Purchase Agreement would enure to the benefit of and be binding upon the parties and their respective successors and assigns. 5. ... Specifically, section […] of the Purchase Agreement included the following provisions: […] 8. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 137871 August 31, 2012 Dear [Client]: Subject: GST/HST RULING Tax status of feed and food mineral oil and medicinal cod liver oil – revocation of ruling This is to inform you that we are revoking the ruling issued to you dated [mm/dd/yyyy] […] as it pertains to the supply of certain grades of mineral oil and of food-grade medicinal cod liver oil […]. ... Therefore, the supply of the human use, food-grade mineral oil is zero-rated when supplied as an ingredient for food for human consumption.   ... Its supply is thus not zero-rated as a basic grocery and is taxable. […] These rulings are subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 181117 Business Number: […] [Addressee] Dear [Client]: Subject: GST/HST RULING Tax status of medical supplies Thank you for your letter of […], concerning the application of the goods and services tax (GST)/harmonized sales tax (HST) to the supplies of various medical devices made by […] ([…][ABC]). ... [ABC] primarily sells products in ostomy, urinary continence […][and related products]. 3. […]. 4. ... For example, one particular product is […][Product Y] […]. […][Description of Product Y] This product is also used for other purposes, such as […][other medical use]. 7. […] RULING REQUESTED You would like to know whether supplies of multi-purpose products [ABC] sell[s], […] […][Products X and Y],are zero-rated. ...

STATEMENT OF FACTS We understand that the following statement of facts applies to your situation. 1. […] (the Partnership) is a partnership that provides instruction to beginning and struggling readers […]. 2. ... Clients are located through […] and word of mouth. The Partnership rents office space where the services are provided. 5. ... The Program follows a direct instruction method; one-on-one individualized instruction is used […]. 10. ...

18 January 2024 GST/HST Ruling 245207- INTERPRETATION – [Requirement to file an information return for reporting institutions] Unedited CRA Tags ETA Part IX, 150(1), 273.2(2) 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. ... RULING REQUESTED You would like to know whether […][X] (BN […]), would be a reporting institution under subsection 273.2(2) of the ETA and would be required to file Form GST111 for each fiscal year in which it is party to an election under section 150 of the ETA that is in effect. ... If you require greater certainty regarding whether certain amounts constitute income for income tax purposes, you may request a ruling from the Income Tax Rulings Directorate. […] We can also provide the following general information related to the application of the deeming provisions in subsection 150(1) of the ETA as a result of making the election under that provision. ...

6 July 2012 GST/HST Ruling 142921- Section 150 election […] Unedited CRA Tags ETA 150, ETA 240(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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 142921 July 6, 2012 Dear [Client]: Subject: GST/HST RULING Section 150 election […] Thank you for your letter of May 15, 2012, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to an election under section 150 of the Excise Tax Act (ETA) and […] (the Taxpayer). ... Yours truly, Doris McMullan Insurance and ITC Allocations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate ...