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GST/HST Ruling
29 September 2011 GST/HST Ruling 132884 - GST/HST RULING - Eligibility to claim public service body (PSB) rebates as a university and the tax status of supplies of short-term accommodation and parking
The [...] Act was assented to on [mm/dd/yyyy]. 2. According to section [...] of the [...] ... Under section [...] of the [...] Act [...]. [direct quote from legislation] 5. Under section [...] of the [...] Act [...]. [direct quote from legislation] 6. ...
GST/HST Ruling
10 July 2007 GST/HST Ruling 79146 - Application of the GST/HST to the affairs of the XXXXX
The Municipality leases the second storey of a local elementary school from XXXXX, and sub-leases it to the following organizations: • XXXXX; • XXXXX; • XXXXX; and • XXXXX. 3. The Municipality also leases spaces in buildings it owns to separate entities that operate the following: • a community health clinic; • a health unit; • a mental health unit; and • a canteen. 4. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/07/09 — RITS 80137 — Federal Printed Book Rebate ...
GST/HST Ruling
23 November 2010 GST/HST Ruling 127289 - GST/HST ruling on Game Cards
[Game Card 9] give[s] customers a membership for a period of [...] for the price of $[...] and $[...] respectively for online activities on the [...] website. [...]. ... The [...] subscription is sold for $[...]. 11. [...] [Games Points Card 11] for a retail price the customers purchase or [...] points which will allow them to do online shopping for games for their [...] system. ... The [...] points card is sold for $[...]. You also included in your submission a [...] card. ...
GST/HST Ruling
5 January 2012 GST/HST Ruling 98811 - GST/HST Ruling - Payment of GST on group [life and health insurance] commission
(the Contract) dated [mm/dd/yyyy], between [...] (the Administrator) and [...] (the Employer); and • [...] (the Agreement) dated [mm/dd/yyyy], between the Administrator and [...] ... As provided for in [...] of the Contract, the Employer pays the Administrator a [...] amount based on [...], which is [...] of the amount estimated to be payable by the Employer for the year. 8. ...
GST/HST Ruling
28 November 2006 GST/HST Ruling 79933 - XXXXX stent-graft
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Ruling Requested You are requesting that the supplies of stents made by XXXXX identified in Fact #4 fall within section 25 of Part II of Schedule VI and thus are zero-rated supplies; i.e.: • Cardiovascular stents; • Esophageal stents; • Tracheobronchial stents; • Biliary stents; • Colonic stents; and • Ureteral stents. ... Yours truly, Susan Eastman Municipalities and Healthcare Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/12/06 — RITS 82659 — Supplies of an Admission Made by the City XXXXX ...
GST/HST Ruling
9 March 2011 GST/HST Ruling 119716 - Vehicle Repossession
On [mm/dd/yyyy], [...], a registrant company (the "Borrower") entered into an agreement with [...] ... The loan, granted for an amount of $[...], was repayable over a 60-month term in installments of $[...] plus a lump sum of $[...]. ... The Borrower provided the following securities to the Creditor: • First ranking specific security agreement on the Trailer; • The Creditor was designated as the beneficiary of the proceeds of insurance covering all property given as security up to its full replacement value; • Guarantee in the amount of $[...] from [...]; • Guarantee in the amount of $[...] from [...] ...
GST/HST Ruling
6 July 2016 GST/HST Ruling 151267 - Commission revenue earned by an automobile dealer
STATEMENT OF FACTS You have provided the following documents: * […] (the Dealer Agreement), dated [mm/dd/yyyy], outlining […] (the Dealer’s) services provided to […]([…][Company X]). * a Credit Agreement between the Dealer, a Buyer, and […] (the Lender) upon assignment. * the Lender’s […] chart effective [mm/dd/yyyy], and * a Deal Management chart. ... A dealer reserve is based on the loan amount, and is expressed either as a percentage of the loan amount on fixed rate loans over $[…] or a dollar value ranging from $[…] to $[…] on variable rate loans and fixed rate loans of $[…] to $[…]. As an “extra bonus” the chart also indicates an additional $[…] Dealer Reserve is available for […] applications. ...
GST/HST Ruling
6 September 2011 GST/HST Ruling 77006 - GST/HST RULING - Application of GST/HST to services performed related to credit card accounts
(FinanceCo), and [...] (Service Provider), [...] have entered into a [...] ... The first group of services are the [...] [A] Services (section [...] of the Agreement). ... A few examples of such services are provided below: • [...]: on-line application entry and processing of applications based on FinanceCo's selected criteria. • [...]: post cardholder financial adjustments such as balance and cash and finance charges. • [...]: creating cardholder file with account information such as account balance and posting all pending authorizations to cardholder accounts through on-line enquiry. • [...]: processing and rendering of billing statements. • [...]: embossing, issuing, reissuing and replacing cards. • [...]: on-line statements, account cycle and miscellaneous history. 7. ...
GST/HST Ruling
20 April 2021 GST/HST Ruling 197397 - AND INTERPRETATION - GST/HST on supplies related to a game
The Corporation is planning a marketing project where it would give away [#] […][prizes] […]. ... The winner has the option of choosing […][the prize] or a cash payment [the cash]. […] […][The cash] option is expected to be about $[…]. ... Yours truly, Desneiges Arbour Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate ...
GST/HST Ruling
19 April 2011 GST/HST Ruling 127035 - Eligibility for a Point-of-Sale (POS) Rebate - Books
[The Franchisor] developed and is the owner [...] of [...]. 3. [The Franchisor] is the Franchisor of [...]. 4. Article [...] of the Franchise Agreement (the Agreement) states that [...]. 5. Article [...] of the Agreement states that [...]. 6. Article [...] of the Agreement outlines the obligations of the Franchisor [...]. 7. ...