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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... STATEMENT OF FACTS We understand: * You operate as […] (your company). * As part of your business activities, you provide a scope-of-damages and an estimate-for-loss- restoration report to insurers. * If your estimates do not result in a contract, you charge an estimate/appraisal fee for your services. * The sample cost-of-repair estimate that you submitted to us is your company’s estimate for water damage restoration, […]. * Your company inspected the damaged property to prepare its cost-of-repair estimate. * The estimate sets out the rooms to be restored and lists the type of material, the number of units of material, the cost per unit along with the tasks that do not require materials but that require labour charges, e.g., removing and resetting appliances. ... In this particular situation – the service of supplying a cost-of-repair estimate concerning a property insurance claim – the service would be exempt under the definition of financial service in subsection 123(1) if it complied with paragraph (j.1) of that definition and was not excluded by paragraph (r). ...

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

Pursuant to section […] of the […]([…][provincial act]), […][the members] entered into […] (the Agreement), dated [mm/dd/yyyy], respecting the establishment of a […]. 2. […] 3. ... [The Organization] will consist of […] members, […]. 5. [The Organization] is a “municipality” under paragraph (b) of the definition of municipality found in subsection 123(1) of the ETA. ... Article […] of the Agreement states that the initial objectives of [the Organization] are to: […] 7. ...

[X] ran [...] successful Projects (Footnote 1). […]. The projects obtained $[…] in pledges […]. 12. […][Information on the Platform about X’s Projects and the fulfillment of rewards]. 13. ... The pledge amounts ranged from $[…] to $[…]. […][Y] who made pledges received the Goods made by [X] as a reward. […]. 15. […]. 16. […][Information about shipping]. ... The GST/HST is applicable to the funds pledged for the [...] Projects. ...

STATEMENT OF FACTS We understand the facts as follows: […] [The Authority] 1. ... The Municipality is located within the […] Region, as set out in Ontario Regulation […]. 11. […] of the Agreement states that under section 4 of the CW Act the Authority serves as the Source Protection Authority for the […] Source Protection Area. ... These officials and inspectors are required to be qualified as prescribed by the Clean Water Act Regulation. 21. […] sets out that the Agreement shall continue in force for a period of […], commencing on [mm/dd/yyyy], and […]. 22. […]. ...

The Conveyance, […] owned by […] (the owner), is registered […][outside Canada] and is not, nor has ever been, registered in Canada. ... On [mm/dd/yyyy], the Operator […] engaged [CanCo’s] services. […] 14. […] 15. […][On mm/dd/yyyy] the Conveyance […][departed Canadian waters] to deliver its cargo to a place outside Canada. 16. […][CanCo] issued invoices to the Operator for its […] services, which included charges for the GST/HST. A sample invoice is attached […] to your submission. 17. […] RULING REQUESTED You would like to know whether: 1) the supply of […] services made by [CanCo] to the Operator is zero-rated pursuant to paragraph 2(a) of Part V of Schedule VI; and, 2) the tax already paid on consideration for that supply may be recovered by the Operator. ...

XXXXX is registered for GST/HST purposes. •   A freight forwarding company XXXXX has contracted with XXXXX to perform crating and packaging XXXXX. •   In order to crate and package XXXXX. XXXXX, as well as the labour to perform those services. •   XXXXX. •   XXXXX. •   XXXXX customer, the freight forwarder, will provide XXXXX with the appropriate export bills of lading, B13's, and any other export documents when that company exports XXXXX from Canada. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/05/12 — RITS 77757 — XXXXX Joint Venture ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... STATEMENT OF FACTS Based on the information supplied in your faxes, we understand that: * […] (your company) supplies cleaning and restoration services to homes and businesses in […] Canada. * As part of your company’s business activities, you supply cost-of-repair estimates relating to insurance claims. * In the example supplied to us […], the estimate was supplied to […] (the adjuster) who would use this estimate to recommend the compensation in satisfaction of a property insurance claim. * Your company inspected the damaged property to prepare your estimate of the cost of repairs. * The cost-of-repair estimate lists charges to remove and replace shingles, replace the ice and water guard, replace roof vents, remove and reset the chimney flashing, replace the ridge cap, and charges for the disposal fee, travel/per km, as well as percentage amounts for overhead and profit. * The estimate also sets out the charges for overhead, profit and GST/HST. * You charged a fee of $[…] for supplying this estimate. ... In this particular situation – the service of supplying a cost-of-repair estimate concerning a property insurance claim – the service would be exempt under the definition of financial service in subsection 123(1) if it complied with paragraph (j.1) of that definition and was not excluded by paragraph (r). ...

Expenses incurred by the School District to print or publish textbook materials include: •   Docutech (Xerox) equipment (described above): leased equipment including digital software interface •   Xerox- cost per page print charges •   Copyright- cost per page •   Paper cost- per page •   Binding, covers, folders, etc. ...