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The Platform assumes no liability] […]: […][Information about payment of delivery fee to the delivery driver. ... The invoice number is […]. The description on the invoice is for a delivery service and the amount charged was $[…]. ... EXPLANATION There are four participants in a supply of an electronically-arranged [good] delivery service on […][the Platform]: * [the Platform]; * a [merchant]; * a […][delivery driver]; and * a consumer. ...

Each of these lots is owned by the Property Owners as tenants in common with […] having a % undivided interest in each lot and […] and […] each having a […] undivided interest in each lot. 3. The one lot has a civic address of […], a PIN of […] and a legal description of […]. 4. The other lot has a civic address of […], a PIN of […] and a legal description of […]. 5. ...

Statement of Facts Our understanding of the facts is as follows: •   XXXXX a company resident in Canada, is registered for the GST/HST (registration number [).] •   XXXXX operates under the name XXXXX[.] •   Through XXXXX a number of courses on instructional or training techniques are offered in Canada to both residents and non-residents of Canada. •   One of the courses offered by XXXXX is an XXXXX (Workshop). •   The Workshop, as described in the XXXXX is the industry standard for delivery skills of both technical and non-technical training programs. •   As the cornerstone for trainer certification, the Workshop follows the fundamentals of knowledge and classroom performance as defined by the International Board of Standards for Training Performance and Instruction ("IBSTPI"). •   Participants practice the concepts and skills learned in the Workshop by delivering three instructional presentations related to training programs given in their own environment. ... Participants also receive a videotape of their presentations for personal viewing. •   The Schedule indicates that instructors who require instructional certification should attend the Workshop. •   The Workshop is one of four options to demonstrate an individual's instructional skills for XXXXX[.] ... As proof of attendance at those courses, a participant must enclose a copy of the student course certificate or letter with the application. •   A participant in the Workshop can obtain a certificate if the participant passes the course with a rating of XXXXX or more but it must be at least XXXXX[.] •   A certificate is awarded to a participant at the end of the Workshop indicating that person has successfully completed the requirements of the Workshop. ...

Benefits of membership include: […] * optional directors and officers liability insurance coverage at a favorable rate. ... The Broker prepares a renewal letter […] with an insurance certificate in the […] name [of each insured member organization] and sends these to the Association. ... On [mm/dd/yyyy], the Association invoiced the Organization for […] an amount equal to the Organization’s share of the premium (as supplied by the Broker), and appended the Broker renewal letter and certificate to its invoice. […][On the invoice, the] Association charged […]% HST and [...]% […] Sales Tax […][on the Organization’s share of the insurance premium]. 9. ...

According to the XXXXX, the regular XXXXX care rate (the per diem) is comprised of the following elements: •   Food- groceries and meals away from home with XXXXX[.] •   Lodging- including furniture, bedding, towels, etc. •   Clothing- a small portion only as most clothing costs will be reimbursed by the charity. •   Personal care- includes shampoo, soap, tissues... •   Household Operation •   Normal Transportation costs associated with health care, education, recreation etc. 5. ...

[The Municipality] paid for repair services on a bridge that is privately owned by a group of local residents called the [...] ... The amount of the contract that [the Municipality] entered into with the contractor, [...] [the Contractor], was for $[...] plus $[...] HST. 5. The reason that [the Municipality] became involved is that the residents were not able to get funding up front in the amount required for the repairs, and the residents felt the repairs were urgently needed for the fire safety purposes. ...

In a letter dated [mm/dd/yyyy], and addressed to [...] of the [...] TSO, [...] ... [Individual A] and [...] [Individual B] are married. 3. [Individual A] worked as a commissioned [salesperson] for [...] ... In a subsequent letter dated [mm/dd/yyyy], and addressed to [...] of the [...] ...

Memorandum 4.3 lays out specific criteria for determining whether a product is a dietary supplement in paragraphs 148 to 159, based on the following sources: •   labelling; •   packaging/format; and •   marketing. ... In other words, the product is promoted as part of a weight loss program. •   The product's name clearly indicates a weight loss or weight control purpose. •   The product is a powder. ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/01/08 — RITS 98472 — [Application of the GST/HST on Basic Groceries] ...

[ACo] sells the [Lift Chairs] […]. 3. The Lift Chairs are designed to assist an individual with seating, exiting, reclining, […]. The Lift Chairs are operated using […]. 4. The […][Manufacturer’s] website […] indicates […] 5. […][Additional information from website] 6. The General Information brochure for the Lift Chairs includes the following information about the lift mechanism […]: Mechanism:- […]- The mechanism lifts user to an upright position for easy entry and exit of the chair.- […] 7. […]. ...

The tenants sign a lease agreement (the "Agreement"), the pertinent terms of which follow (references are made to the clause numbers under the Agreement): XXXXX The monthly fee for accommodation, care services and meals is $ per month (the 'Basic Fee') calculated as follows: Accommodation (Rent) $ Care Services & Meals $ Basic Fee (total) The Basic Fee is payable in advance by the Resident...and is due on the first of each month.... ... Our policy on determining whether a particular supply is incidental to another is set out in Policy Statement P-159R1 " Meaning of the Phrase "Reasonably Regarded as Incidental. ...