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The Facility consists of: * a kitchen and dining area; * a nursing area which contains a nursing desk, secure medication room and consultation room; * an activity room and large common room for entertainment and church services; * accommodation areas described as […]; * administrative areas; and * a fenced in courtyard. 9. ... Light Care * Resident is independent with personal care. May need reminders and cueing. * Minimal specialized care (e.g. supervising a resident with their own specialized care). * Independent with transfers and mobility. 6. Intermediate Care * Supervision of behaviour. * Supervision and some assistance with personal care. * Assistance with specialized care. * Supervision and/or one person assist transfers and/or mobility.” ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The main panels of the package contain the following information: • XXXXX • XXXXX • XXXXX 5. ...

STATEMENT OF FACTS We understand the facts as follows, based on the information provided, our telephone conversations, and the website […]: 1. […] ([…][the Organization]) is part of […]. ... To ensure [the Event was] successful […], […] [the Organization] enlisted the participation of sponsors. ... The agreement with [Sponsor #1] included the following clauses: […][Clauses from the agreement including sponsorship rights and consideration payable] […] [Sponsor #1 sponsored a video] 12. […] stated that the […] video was shared […][online]. […] Agreement with [Sponsor #2] 13. ...

The fees and charges take into account market rates, cost recovery where possible, and any Community Charter restrictions. 5. […] [the Municipality has a] consolidated by-law to authorize the charging of fees and charges for various [Municipal] services. […] […] 6. ... Section 16 of the Community Charter authorizes officers, employees and agents of a municipality to enter, at all reasonable times, on any property to ascertain compliance with the municipality’s by-laws. 9. […] 10. […] 11. […] […] 12. ... In the case of [the Municipality], the fees are authorized by By-law […]. 21. ...

Based on the information provided in your letter and attached documentation, including telephone discussions with [...] of the [...] ... The Park is located at [...] in [...] [Community 1], in the municipality of [...], [...] ... You purchased your current trailer, a [...], in [mm/yyyy]. The trailer measures [...]' x [...]' and is situated on site #[...] in the Park. ...

STATEMENT OF FACTS We understand that: 1. […] is a retail pharmacy (the Pharmacy) and […]. The Pharmacy is registered for GST/HST purposes and has been assigned the business number [...]. 2. ... The Pharmacy sells a variety of lift chairs, also known as lift recliners, […] (Lift Chairs). […] 4. […] the Lift Chairs have the following features: * A […] system to lower an individual to a seated position and raise an individual to a standing position. * […] RULING REQUESTED You would like to know whether the Pharmacy is required to charge the GST/HST on a supply of a Lift Chair. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made; •   the place from which transactions are solicited; •   the location of an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/11/16 — RITS 49335 — Site Lease ...

21 August 1998 GST/HST Ruling HQR0001131- Application of the GST/HST to Transportation Services Unedited CRA Tags ETA Sch V, Part VI, 24 XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0001131 XXXXX Business Number: XXXXX NCS: 11890-1, 11895-6 Attention: XXXXX August 21, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of March 24, 1998, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ... Our understanding of the facts is as follows: Statement of Facts •   XXXXX was incorporated under the XXXXX, 1995. •   The shares of XXXXX are owned exclusively by the XXXXX[.] •   The current XXXXX[.] •   XXXXX[.] •   XXXXX has not been designated to be a "municipal transit service" under section 24 of Part VI of Schedule V. •   XXXXX is not a Crown Corporation and is not considered to be a government entity that is exempt of paying the GST under the Reciprocal Taxation Agreement. •   XXXXX responsibilities are set out XXXXX[.] •   The cost of the operating expenses of XXXXX is considerably higher than the value of the fares collected. There is a formula for funding the deficit in the XXXXX[.] •   The fares which are collected by XXXXX and reported in XXXXX financial statements, are passed on to XXXXX to permit the latter to account for the subsidies that it must provide to XXXXX to fund their deficit. •   XXXXX has its own corporate offices and employees, and uses its own logo and colour scheme on the vehicles. •   XXXXX has a Services Agreement with XXXXX whereby the latter provides services such as snow and ice removal, cleaning and repair, janitorial, electrical and painting, security, fare inspection, administrative and financial, risk management and fire prevention. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The factors to consider in determining whether, for GST/HST purposes, a non-resident person is carrying on business in Canada in a particular situation include: • the place where agents or employees of the non-resident are located; • the place of delivery; • the place of payment; • the place where purchases are made or assets are acquired; • the place from which transactions are solicited; • the location of assets or an inventory of goods; • the place where the business contracts are made; • the location of a bank account; • the place where the non-resident's name and business are listed in a directory; • the location of a branch or office; • the place where the service is performed; and • the place of manufacture or production. ... Smith 613-957-8220/fax. 613-990-1233/TTY 1-800-665-0354 Senior Rulings Officer, General Operations and Border Issues Division (GOBI), Excise & GST/HST Rulings Directorate Canada Revenue Agency (CRA), 320 Queen Street, Ottawa, ON, K1A 0L5 XXXXX Enc. ...

You are a sole proprietor doing business […] in […][city outside Canada] where you own and breed […] horses. 2. ... You have provided an […] agreement entitled […] (Agreement), […], by which the Sellers convert their undivided co-ownership of the Horse into distinct fractional ownership shares. 7. ... The Agreement accords the Syndicate Manager annual remuneration ($[...]) […]. ...