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You also provided the following documents: •   A copy of the XXXXX Affinity XXXXX Program Agreement between the Association and Party A. •   A copy of the Business Agreement between the Association and Party B. •   A copy of the Agreement between the Association and Party C. •   A copy of the Agreement between the Association, Party D and Party E. •   A third party authorization that authorizes XXXXX to represent the Association. ... Party C •   Party C wishes to offer XXXXX to the Association members, staff, Party F and their spouses (collectively referred to as the Members). •   In the agreement entered into with Party C, the Association agrees to •   Encourage the participation of its Members in the XXXXX; •   Provide to Party C, at their request, access to updated lists of the XXXXX of the Association, including their name, address and telephone numbers for solicitation and promotional purpose; •   Authorize Party C to use the names, trademarks, crests and logos of the Association on all related XXXXX documentation; •   Offer exclusively to Party C any XXXXX advertisement in the Association's official publications; and •   Not sponsor any other XXXXX during the term of the agreement. •   In the agreement Party C agrees to •   Ensure that the XXXXX will be administered in accordance with the present agreement; •   Accept all reasonable requests for XXXXX under the XXXXX; •   Give the Association the information contained in XXXXX, that being statistical information on the number of: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. •   Promote the XXXXX using various promotional methods; •   Assume all costs associated with the XXXXX- from package design, promotional material, mailing, postage, insurance policies, etc.; and •   Indemnify and save the Association harmless. •   In consideration for the exclusive right given to Party C to promote the XXXXX and subject to access of updated lists of the XXXXX of the Association, Party C will provide the Association with the following financial consideration during the term of this agreement. ... As previously mentioned, the Program refers to XXXXX to the Members; •   Compensate the Association on the XXXXX of each XXXXX to Members; •   Along with Party D, collaborate with the Association to offer the Members the Program; •   Pay the Association XXXXX per XXXXX for any Member; •   Send out two direct mail pieces per year to all mailable Association XXXXX. ...

STATEMENT OF FACTS We understand the following from […] [the] fax, additional documents including a sample […][agreement] (footnote 1) (the Agreement), the company’s website […], and [various] telephone conversations held between […] and […][CRA officials]: 1. […] ([…] [ACo]), […], is a non-resident corporation that is registered for the GST/HST under Subdivision d of Division V. 2. ... According to […] the Agreement: […] 14. [ACo] retains exclusive ownership of all applicable copyrights, trade secrets, patents, and other intellectual property rights in the Software according to […] the Agreement, […] […] 15. ... The [Representatives] shall pay any […] taxes, fees or duties […], including but not limited to, taxes due and owing on amounts due or collected from end-users to the [Representative]. […] 31. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Company's web site provides information on XXXXX, the key ingredient in all of its products: XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Ruling Requested You would like to know the tax status of the products. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/06/26 — RITS 57757 — Interpretation of Section 174 of the Excise Tax Act ...

Paragraph […] provided that the buyers agreed to pay a brokerage fee of $[…] (Fee) plus applicable GST and any other applicable tax. ... On [mm/dd/yyyy], the lawyers sent a letter to [the client] and the broker with an enclosed cheque for $[…] which sum represents the balance of the settlement monies of $[…], less the sum of $[…] for legal fees. ... On [mm/dd/yyyy], the broker issued a cheque to the company for the sum of $[…] ($[…] plus [$][…] GST less a deal fee of $[…].) ...

Statement of Facts You have provided with your letter copies of the agreement of purchase and sale dated April [...], 2010, Addendum Schedule [...] and Addendum Schedule [...] both dated April [...], 2010, a counter offer dated April [...], 2010, and a Notice of Removal of Schedule [...] dated May [...], 2010. ... Addendum [...] states that the purchase price is to read $[...] including applicable tax, and the closing date is to read on or before August [...], 2010. 5. ... Addendum Schedule [...] states the buyers and the seller agree that the buyers are to provide a certified cheque in the amount of $[...]. ...

You describe the Product as organic bread […] 3. The Product is further described as a dinner-sized bread weighing […] grams and available in salty and sweet varieties. 4. ... In baking the Product, the dough is […] 6. There are 3 varieties of the Product: 1. […] – […][describes ingredients of variety 1]; 2. […] – […][describes ingredients of variety 2]; 3. […] – […][describes ingredients of variety 3]. 7. ... For example: • if they are sold from a heated cabinet, they are not zero-rated; • if the establishment has a separate take-out counter, any hot foods sold from this counter are not zero-rated; or • if the food and beverages are purchased and heated at the point of purchase, they are not zero-rated. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... As such, it is a charity for purposes of the GST (Goods and Services Tax)/HST (Harmonized Sales Tax). • The Foundation is not registered for purposes of the GST/HST. • XXXXX • The Foundation's XXXXX • XXXXX • XXXXX • XXXXX Ruling Requested Is the Foundation eligible for designation as a hospital authority? ... To qualify for designation as a hospital authority, an organization must operate a "public hospital" that meets the following criteria: • it is recognized as a public hospital by the government of the province in which it is located; • it is established and operated otherwise than for profit; • it is operated for the medical or surgical treatment of the sick or injured; and • it provides and maintains inpatient beds and services. ...

The Corporation operates a […] hospice […] 5. […]. 6. […] 7. […][Information about admission to the Facility] (Footnote 1) […] 8. […] 9. […][More Information about admission to the Facility] 10. […]. 11. ... Care plans are prepared for every patient. […] 17. […][Information about patient care] 18. […] 19. […]. 20. […][More information about patient care] 21. […] 22. […] 23. […][Patient services available at the Facility] 24. […]. 25. […][Patient services available outside the Facility]. 26. […] 27. ... The Corporation signed an Accountability Agreement […] 45. […] 46. Financial statements for the year [mm/dd/yyyy] indicate that […][funding from the government amounts to] $[…] of $[…] total revenues. 47. […]. 48. ...

[The Company] is a corporation located in [...] [a participating province] and is registered for purposes of the GST/HST (BN# [...]). 2. The [Company] [assists] its non-resident clients in relation to the registration [...] 3. [...]. 4. ... The Company supplies a service to its clients that [...]. The company obtains [...] for comparison purposes. [...]. ...

Available options for this chair are: •   wheelchair wheels with anti-tip casters, and footplates; •   positioning cushions; •   tray table; and •   user-operated brakes and seat tilt control. ... There are three models available: •   Basic Tilt Chair •   Basic Recliner •   Basic Tilt Recliner Although these chairs are supported on casters and are therefore mobile, control of mobility does not rest with the occupant of the chair. ... The accompanying parts, accessories, and attachments will have the same zero-rated status as the wheelchair, provided that they are included as part of a single supply of a wheelchair product that is supplied for a single consideration: •   tray table; •   anti-tip casters and footplates; •   user-operated brakes •   seat tilt control, •   positioning cushions; and •   protective padding. ...