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GST/HST Ruling

14 April 2022 GST/HST Ruling 200481 - […][Whether zero-rated as basic groceries]

We have reviewed the website referenced in your submission, […] 5. The ingredients for the products are as follows: Product A: […]. Product B: […]. Product C: […]. Product D: […]. 6. Marketing for Product A states that it can help […]. 7. ... Marketing for Product C includes claims that the product can help […]. 11. ...
GST/HST Ruling

8 March 2011 GST/HST Ruling 118705 - Entitlement to 83% Rebate - [Corporation A]

(operated as part of [the Hospital]) at [...], Ontario. The project costs for both facilities were paid [...]. [...] 7. ... The Medical Director is responsible for [...] residents and is on duty every [...] and [...]. [...] physician is on duty [...] hours per week. ... BLOCKQUOTE>o A review of a resident's medication on a quarterly basis Requests for laboratory tests (urinalysis) and referrals to practitioners (physiotherapy) On an as-needed basis Nutritional Intake Record A record of a resident's daily nutritional intake (i.e., what they eat and drink) Maintained by the nursing or personal support staff Head Injury Assessment record A form to monitor certain vital statistics after a head injury Restraint Form Where applicable, restraints are checked hourly by the nursing or support staff Treatment Sheet Nursing or support staff note certain treatments In this case the treatment was to cleanse and apply cream 'Documentation Record' for dressing, toileting, eating, transferring, personal hygiene, dentition/oral, bladder/continence, bowel continence, aids to daily living, sleep and rest, vision, hearing, safety devices/restraints Prepared by nursing or support staff who attend to a resident on a daily basis A checklist for household and personal care or activities of daily living [...] A summary of the nursing care a resident is receiving, including the items listed above under 'Documentation Record' for... Miscellaneous documentation related to medication / controlled drugs / etc. ...
GST/HST Ruling

30 December 2013 GST/HST Ruling 136499 - Application of GST/HST to fees related to loans provided by a limited partnership

Section [...] provides that the capital commitment of each Limited Partner shall be equal to $[...] multiplied by the number of units ([...]), whereas the capital commitment of General Partner in respect of the interest of the General Partner is $[...]. 6. ... Based on section [...], the net income of the Partnership for each Fiscal Year shall be allocated to the [...] ... The General Partner receives amounts for a capital commitment of $[...] whereas, each Limited Partner's capital commitment is $[...] multiplied by the number of units, [...]. ...
GST/HST Ruling

24 April 2001 GST/HST Ruling 35458 - Application of the GST/HST to Day Program Services Designed for Adults Who have Limited Physical or Mental Capacity

Program activities focus on abilities in: •   mental stimulation; •   physical recreation; •   cognitive learning; and/or •   social interaction. 5. ...
GST/HST Ruling

7 November 2002 GST/HST Ruling 41783 - GST/HST Ruling Request for Dietary Supplements

XXXXX (Product C) •   Product C is a XXXXX energy bar •   The flavours of Product C are: XXXXX •   All of the flavours of Product C are XXXXX chocolate-coated. 4. ... XXXXX (Product G) •   Product G is an XXXXX powder •   Product G states "Note: For therapeutic use only" •   Product G directions state, XXXXX •   Product G is labelled as a vitamin and mineral supplement 8. ... XXXXX (Product I) •   Product I is an XXXXX powder •   Product I states "Note: For therapeutic use only" •   Product I directions state XXXXX •   Product I is labelled as a vitamin and mineral supplement 10. ...
GST/HST Ruling

7 August 2014 GST/HST Ruling 148089 - Application of GST/HST to certain in vitro diagnostic test kits

Specifically, the Company retails the following in vitro diagnostic tests: * […][Drugs of Abuse Test Panel] * […][Pregnancy Test Strip] * […][Strep A Test Device] Drug test 3. ... A goat antibody is employed in each control line. […] [Describes how the test is performed and how it works] 5. […] [Describes how to read the test results] 6. […]. 7. ... Based on our phone conversation on [mm/dd/yyyy], you confirmed that the [Strep A Test Device] contains polyclonal antibodies. 14. […] [Describes test procedure] […] [Describes & explains test procedures and how to read test results] 15. […] [Interpreting test results]. 16. […] [Explains Test (quality) Controls] 17. ...
GST/HST Ruling

24 January 2011 GST/HST Ruling 127069 - GST/HST Status of Baked Goods

(Product A), [...] (Product B), [...] (Product C), and [...] (Product D): collectively "the Products". 2. ... Product A ingredients are: [...]. 7. Product B ingredients are: [...]. 8. Product C ingredients are: [...]. 9. Product D ingredients are: [...]. ...
GST/HST Ruling

24 January 2020 GST/HST Ruling 194625 - Services Provided to an Introducing Broker by a Carrying Broker

Schedule […] and […] both state that “[…][the introducing broker] is solely responsible for the acceptance and the execution of securities orders”. 7. ... Section […] of Schedule […] stipulates that the introducing broker shall pay to the carrying broker the higher of (a) a monthly minimum fee of CAD $[…] per calendar month or (b) the actual fees for the services calculated in accordance with the clearing and settlement services fee table set forth in Section […] of Schedule […]. 8. ... Article […] of the Agreement and Schedule […] stipulate that the introducing broker shall trade or deal in securities where properly licensed to do so and shall cause all trades or other dealings in securities in the markets agreed to in Schedule […] of the Agreement. ...
GST/HST Ruling

11 June 2008 GST/HST Ruling 105793 - Valeur de l'importation temporaire d'un aéronef loué

Nous comprenons que: XXXXX (le " preneur ") a conclu une entente pour louer l'aéronef suivant de XXXXX. (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX Le contrat de location commence le XXXXX et se termine le XXXXX. L'aéronef sera importé XXXXX. Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...
GST/HST Ruling

29 July 2011 GST/HST Ruling 122272[r] - Agreement of purchase and sale for new housing

The Purchase and Sale Agreement further provides that the contract price includes the items set out in the list of [...] as listed in Schedule [...] to the agreement. None of Schedules [...], [...] or [...] to the agreement were included in your submission. Section [...] of the Purchase and Sale Agreement provides that the Purchaser is responsible to pay for work done and materials supplied that are not shown in Schedules [...] or [...] to the agreement. ...

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