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GST/HST Ruling
8 August 2019 GST/HST Ruling 188320 - Tax status of memberships
The [Organization] was incorporated under […] in [yyyy] and […]. 2. The [Organization] has stated it is a non-profit organization for purposes of the ETA. 3. ... The […] “Scope of Practice” […] defines the role of […][Professional X]: […][Description of Professional X’s tasks and skills] 6. ... A person who has […] [a Type A] Membership with the [Organization] is permitted to use the designation [Professional X] or […]. 10. ...
GST/HST Ruling
26 October 2010 GST/HST Ruling 123488 - Custom Grazing
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The invoices have XXXXX columns: • XXXXX • XXXXX • XXXXX XXXXX. 11. XXXXX. ... XXXXX is not a feedlot for GST/HST purposes for the following reasons: • Although the animals are in a restricted area, they are not contained in pens and are free to roam. • The animals are not fed a concentrated diet with the aim of producing a marketable animal. • The animals are fed grass by grazing. • After leaving XXXXX, the cattle go to a feedlot (finishing operation) prior to slaughter. ...
GST/HST Ruling
25 April 2023 GST/HST Ruling 202403 - Eligibility for employer to claim ITCs on amounts related to investment management services for pooled funds of an insurer
The terms of the relationship between the Employer and the Insurer in respect of the two pension plans are set out in two policies: […] (Policy 1) and […] (Policy 2) (together, the Policies). [...] 5. ... The calculation of pension benefits […] detailed in […] the Policies […], in part, generally provides that the Insurer will provide an annuity to the Member upon retirement. ... Fees and charges that pertain to the Policies are […] set out in […] each Policy. ...
GST/HST Ruling
12 July 2023 GST/HST Ruling 174441 - and GST/HST INTERPRETATION - Application of GST/HST on funds raised through crowdfunding
Funds necessary for […] the Company’s Project were raised through the crowdfunding website […] (the Platform). 4. ... The pledge amounts ranged from $[…] to $[…] and the reward packages included […][various elements]. ... Ruling #2a: […] (Footnote 3) […] the Platform provides a funding platform for creative projects. ...
GST/HST Ruling
21 November 2024 GST/HST Ruling 237569 - AND GST/HST INTERPRETATION - GST/HST registration requirement
. / 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. ... [Company] (NonResCo) is located in […][city outside Canada], and it produces […] (Products). 2. […]. 3. […]. 4. The Products are offered in preselected designs or can be custom made. […]. 5. ...
GST/HST Ruling
31 August 2012 GST/HST Ruling 143522r - Supply of Bottled Juice
Both products are sold in [#] ml bottles that are sealed […]. 3. […] [weight of raw fruit used in production]. 4. Bottle labelling suggests individuals […] [suggested serving size] 5. ... RULING REQUESTED You would like to know if the supply of your […] juice blends, in [#] ml bottles, is subject to GST/HST. ...
GST/HST Ruling
6 October 2021 GST/HST Ruling 204089 - […][Supplies of Services of Tutoring or Instructing]
The Program is offered […] to elementary and secondary school students in grades […]. 8. ... Level one is for students in grades […]; level two is for students in grades […]; and level three is for students in grades […]. ... Level 3 reflects the expectations for writing for grades […] from [the Provincial Curriculum […]. ...
GST/HST Ruling
18 November 2004 GST/HST Ruling 50425 - Supply of books with CD ROMs and/or online access in the participating provinces
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX According to the information and documentation provided by XXXXX: • The amount of the withdrawal by the policyholder is paid out from the segregated fund to the general fund of the insurer. ... Should you wish to discuss this file further, please do not hesitate to contact me at (613) 941-2046. 2004/11/26 — RITS 50527 — Supply of Parking in the City XXXXX ...
GST/HST Ruling
14 February 2008 GST/HST Ruling 100110 - XXXXX cereal
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Your client classifies the packages it supplies as follows: • Routes These are pre-established packages that are sold for an all-inclusive price. ... Yours truly, Carla Schur-Ellison Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/02/19 — RITS 100369 — GST111, Schedule 1- Financial Institution GST/HST Annual Information Schedule ...
GST/HST Ruling
10 July 2009 GST/HST Ruling 100974 - XXXXX Program [Energy Consumption]
The objectives of the Program were to: • XXXXX; • XXXXX; and • XXXXX. 5. ... Customers were automatically enrolled and became participants in the Program if: • XXXXX, and • XXXXX. 12. ... At the end of the Program, the following items would be paid to XXXXX in accordance with program milestones and the XXXXX evaluation of performance: • XXXXX, and • XXXXX. ...