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The sample contains the following information on the package: * Ingredients: […] * Contains: […] * Nutrition Facts: […] 4. ... Each piece measures approximately […] centimetres in diameter, and is about […] millimetres thick. […]. 9. ... It is […] similar to the type of texture commonly found in chips or crisps. * Cooking process: The Product is […], similar to other […] chips. * Size and shape: The Product is […] in shape. ...

STATEMENT OF FACTS You submitted the following documents for our review: * Statement of Adjustments, […]. * […][Agreement A], signed and dated [mm/dd/yyyy]- only portions of this agreement were provided. * Statements on letterhead of […] indicating lease payments on each of [mm/dd/yyyy], [mm/dd/yyyy] and [mm/dd/yyyy]. * Land Transfer Tax Statement evidencing conveyance of property […]. * […][Lease Agreement]- an incomplete document: it does not identify the parties to the agreement nor is it signed or dated. ... (Footnote 3) * Tenant means [X] and its successors and permitted assigns. * Term means the initial term of the Lease as set out in […] (see below). ... Each statement sets out the following details: * Income Collected – […] $[…] * Expenses Incurred – […]$[…] Although the terms of the lease payments are not set out in the documentation provided, the statements suggest the lease is paid on a monthly basis. 7. ...

. / 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. ... On [mm/dd/yyyy], the Assignor and […](the Vendor) entered into an Agreement of Purchase and Sale ([…][the Agreement]) with respect to a residential condominium unit (the Unit) legally described as: […] with a municipal address of […]. 5. ... According to the Assignment Agreement: a) the Assignee was required to pay, to the Assignor, an assignment amount of $[…] for the assignment of [the Assignor’s] rights in [the Agreement]. […][An amount of]$[…] was payable [by the Assignee to the Assignor] as a deposit and the remaining balance of $[…] was payable [to the Assignor] on the Completion Date; b) the Assignee was required to pay, to the Developer, an assignment fee of $[…] plus [GST/HST]; c) the assignment amount included an amount to reimburse the Assignor for the Deposit of $[…] that was paid upon execution of [the Agreement] thus, the Assignor’s profit before commissions was $[…] (that is, $[…]- $[…] = $[…]); d) the Assignor was responsible for paying, to the Sub-agent, both the listing and selling agent portions of the commission in respect of the assignment of the Assignor’s rights in [the Agreement], which was a total of $[…] thus, the Assignor’s profit after commissions was $[…] (that is, $[…]- $[…] = $[…]); and e) the assignment amount (that is, $[…]) was inclusive of any [GST/HST] payable with respect to the assignment of the Assignor’s rights in [the Agreement], and the Assignor must remit any [GST/HST] payable. 13. ...

Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: 1) XXXXX 2) XXXXX 3) XXXXX 4) XXXXX XXXXX ·    XXXXX ·    XXXXX ·    XXXXX-    XXXXX-    XXXXX ·    XXXXX ·    XXXXX ·    XXXXX ·    XXXXX ·    XXXXX ·    XXXXX 5) XXXXX 6) XXXXX. 7) XXXXX. 8) XXXXX. 9) At XXXXX request, the XXXXX included the construction of XXXXX work in its contract for reconstruction of XXXXX. 10) The XXXXX agreed to do XXXXX work at XXXXX cost and expense. 11) XXXXX ·    XXXXX-    XXXXX-    XXXXX ·    XXXXX ·    Upon completion of XXXXX work by the XXXXX, XXXXX will, at its cost and expense maintain the work that has been constructed under the Agreement. ...

Section [...] of [Association A] Bylaws states: [...] 14. Section [...] of [Association A] Bylaws states: [...]. ... Section [...] of [Association A] Bylaws states: [...]. 17. Section [...] of [Association A] Bylaws states: [...]. 18. ... Section [...] of [Association A's] Bylaws states: [...]. 21. The following [Associations B] and [...] are [...] ...

The following services are identified in the Schedule of Services: •   XXXXX •   marketing •   XXXXX •   accounting •   financial analysis •   auditing •   information processing •   personnel, and •   investment The Agreement does not provide any details on the services listed in the Schedule. 6. In your letters, you further explain these "services" as follows: •   XXXXX •   Marketing: This means that XXXXX must actively solicit customers to XXXXX XXXXX (from XXXXX.) •   XXXXX. •   Accounting: This means that XXXXX must collect and account for XXXXX from the customers. •   Financial Analysis: This means that XXXXX must calculate the amount of the XXXXX to be paid by the customer, XXXXX[.] •   Auditing: This means that XXXXX must ensure that its intermediary service is in compliance with the agreement. ... This includes verifying that the application has been property completed and that all relevant information has been provided by the customer. •   Personnel: This means that XXXXX must provide the necessary people to actively solicit customers. 7. ...

Section [...] of the [ABC] Agreement states [...]. 40. Section [...] of the [ABC] Agreement states [...]. 41. ... Section [...] states [...]. 43. Pursuant to section [...], if [Company B] [...]. 44. ... Section [...] states [...]. 50. Sub-paragraph [...] states [...] 51. The MOU sets out the roles and responsibilities of the Corporation as follows: [...] 52. ...

It provides […] services. 2. [The contractor] entered into an agreement with [the Municipality] to perform […] work in [the Municipality]. 3. […][the subcontractor] […] provides […] services […]. 4. ... Pursuant to section […] of the Agreement, “[…].” […], [the subcontractor] “…shall secure all permits, fees and licenses necessary […].” ... Pursuant to […] [of the By-law], a […] permit is not transferable. 12. ...

They include: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. 3. ... Ruling Given Based on the facts set out above, we rule that the instruction in courses listed below that lead to certificates or diplomas that attest to the competence of individuals to practise or perform a trade or vocation are exempt from the GST pursuant to section 8 of Part III of Schedule V to the Excise Tax Act (ETA). •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Goods and Services Tax Rulings. ... Yours truly, Trent MacDonald Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/08/15 — RITS 56497 — Fund-raising Campaign ...

The following services are provided: •   residential program •   outpatient program, or •   counselling services. ... The residential program consists of: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Patients in the residential substance abuse program must reside in a XXXXX establishment and receive the meals provided. ... Tax status of the supply by the XXXXX of the •   residential substance abuse program, •   outpatient substance abuse program, and •   counselling services made to the XXXXX. 3. ...