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Statement of Facts •   XXXXX is registered for the GST. •   In the course of its business activities, XXXXX may direct their clients to seek XXXXX a mortgage with the XXXXX[.] •   If the client receives XXXXX will compensate XXXXX for directing their client to them. •   The service provided by XXXXX consists of XXXXX completing a form entitled XXXXX[.] The form is an internally produced document and is not provided by XXXXX[.] •   The form contains the following information: •   name, current address and phone number of purchaser; •   address of the property purchased; •   a space for notes which may indicate that the purchaser is a previous XXXXX customer; •   Preprinted statements on the form include the following: •   "A referral fee if any up to and including XXXXX will be paid to XXXXX[";] •   "XXXXX[";] •   "When completing the XXXXX application, please ensure XXXXX numbers are completed." •   XXXXX does not prequalify the customer for XXXXX, nor completes a XXXXX application form or performs any other verification activity on behalf of the bank. ...

. / 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 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. ... Yours truly, Michael Place Senior Rulings Officer Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/07/22 — RITS 56334 — Supplies Made Via the Internet ...

12 August 1996 GST/HST Ruling 11680-1[1]- Sales and Propagation Rights Unedited CRA Tags ETA 123(1) commercial activity; ETA 142; ETA 143; ETA 217                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11680-1(glr) XXXXX                                                                                 s. 123, 142, 143, 217 XXXXX                                                                                 August 12, 1996 Dear XXXXX I refer to your facsimile message of June 19, 1996, your telephone conversation with Mr. ... Paragraph XXXXX of the Agreement outlines the payments to be made by XXXXX to XXXXX as follows: •   A set royalty of XXXXX Canadian for each XXXXX sold and for each XXXXX top worked using XXXXX sold by XXXXX of the XXXXX constituting the subject matter of this agreement sold during each reporting period during the term of this agreement and after the term of this agreement. •   No royalty shall be payable on replacement XXXXX provided a customer of XXXXX nor upon XXXXX destroyed for any reason. •   In the event the average price per XXXXX (excluding royalty) charged by XXXXX Canadian, then the royalty set forth above shall be increased to XXXXX of the price XXXXX charges for XXXXX excluding royalty. 8. ... Jones Director General Applications Division GST Rulings and Interpretations Policy and Legislation Branch GAD #: 1774(REG) ...

[Organization A] was created under […] ([…][Act X]), pursuant to Order in Council […] dated [mm/dd/yyyy] (OIC), as a corporation without share capital. 2. Pursuant to […] of the OIC, [Organization A] […][describes the purpose of Organization A] 3. […][definition of term in OIC] 4. […][definition of term in OIC] 5. […] 6. […] the OIC states “The sole member in [Organization A] shall be […].” 7. […]. 8. […]. 9. ... [Organization A] has an office in […], Ontario, and is therefore resident in Ontario. ...

In [yyyy], you purchased a new [...] trailer. The unit measures [...]' by [...]'. ... You have constructed a [...]' x [...]' Florida room addition to the original unit. ... You indicate that your case is identical to that of your relative, [...] ...

STATEMENT OF FACTS We understand the following from your letter and your phone message of [mm/dd/yyyy]: 1. […] (the Lessee) entered into a lease agreement (the Agreement) with […] (the Lessor) whereby the Lessee will lease certain real property (the Property) located at […]. ... Under the Agreement, the Ground Rent payment will be $[…] for the first […] years of the Term of the Agreement and will increase every […] years as indicated therein. […]. 4. ... We make specific note of the following content of the Agreement: a) Paragraph […] states that the Construction Period will begin on [mm/dd/yyyy] and end on the earlier of [mm/dd/yyyy] and the date an occupancy permit is issued by […] in respect of the Complex. b) Paragraph […] indicates that the Term of the lease is […] years which, pursuant to paragraph […], will commence on the first day after the expiry of the Construction Period (the Commencement Date). ...

STATEMENT OF FACTS We understand the following: 1. […] ([The] Municipality) is located in the […] Province of Ontario. The Municipality is […] registered for GST/HST purposes. 2. Subsection 11(3) of the Municipal Act, 2001, S.O. 2001, c. 25 (Municipal Act) provides that […] municipalities may pass by-laws respecting public utilities. ... Fees for wastewater treatment services are imposed by the Municipality under this By-law, including industrial waste fees as per agreement. 9. […] ([The] Company) […][which is located] within the municipal area, […] owns and operates a […] [processing facility] on lands owned by the Company. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The proof also has the following information about the Product: • XXXXX • XXXXX. ... Additional information about the Product was obtained from the Canadian web site for XXXXX • XXXXX • XXXXX • XXXXX. 8. ...

The [...] ("Origination Agreement") between [...] (Purchaser) and [...] ... Under [...], the Seller is to provide [#] signed copies of an offering and settlement schedule that sets out the relevant eligible mortgages and other required information. ... The Seller is considered a sub-servicer under the NHA MBS Program. [...]. 12. ...

In its national capacity, the Association works in conjunction with […] (“Members”) across the country. ... Most of the Association’s operating costs are incurred in [Province 1]; however, […] costs are also incurred in other provinces throughout the year. 13. […] you indicated that the [responsibilities of the] Association’s employee who is working from [City 2] […] include: * preparing meeting minutes; * making arrangements to set up meetings; * looking after Association’s […] and corporate filings; * providing support to the Association’s VP in [City 1], as well as providing support to the CEO; * verifying accuracy of the expense claims; * negotiating with hotels when arranging for meetings, etc. 14. […] you also confirmed that the Association does not have a dedicated office space for the employee working in [City 2] and that employee is working from home. ... With respect to the expenses incurred by the Association outside of [Province 1], you provided the following examples of the types of expenses that the Association incurs in other provinces: * expenses incurred in connection with conferences intended to provide education to […][attendees]; the location for these conferences changes from year to year; * attending meetings in other cities outside of [Province 1]; * travel expenses incurred by Board Members (the Board of Directors has members from […][across] Canada); * [other] travel expenses […]. ...