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Tour 1 includes a total of [#] nights short-term accommodation in Canada […] [describes location, accommodation and amenities] 4. ... Tour 2, may include anywhere from […] to […] nights short-term accommodation in Canada […] [describes location, accommodation and amenities] 8. ... Generally, a non-resident person is entitled to a rebate where it: * pays GST/HST on the purchase of the eligible tour package; and * meets all other conditions and restrictions set out in the ETA. ...

The Company sells the Product, which is available in three flavours: […]. 3. ... The Product contains bite-sized, […] pieces that are loosely packaged in a […]gram box. ... The Product label indicates the Product as being […]. 7. The ingredients for each of the three flavours are as follows: […] RULING REQUESTED You would like to know the GST/HST status of the Product. ...

We understand you are a sole proprietor […]. The Business is not registered for the GST/HST. […]. 2. The Business purchases [Monitors] designed by […]. You will purchase the following models: […]. ... During the assessment of a patient, if a physician determines that the patient has symptoms consistent with […], the physician will prescribe […] monitoring for the patient. ...

The two parcels are described as follows: 1) The whole of Lot [...] and 2) The whole of Lot [...]. ... The Developer is looking to place new [...] foot wide park model trailers [...] on some of the [...] sites reserved for nightly rentals. ... The GST/HST consequences if the Developer placed new [...] foot wide park model trailers [...] on the [...] sites reserved for short-.term rentals and supplied the trailer and site. 7. ...

STATEMENT OF FACTS […], we understand the facts as follows: 1. […]. In [yyyy], you purchased a townhouse in […][City], Ontario that had a residential elevator already installed. 2. ... The charge for the maintenance services performed by […][the supplier] is $[…] per year. ... For an elevator to be “specially designed” the design specifications or details of the elevator must include some of the following features: * the width of the platform is set to accommodate the turning radius of a wheelchair (unless it is a flow through elevator); * accessibility to the operating control panel and call stations is adjusted for an individual in a wheelchair; * the elevator contains: * appropriate handgrips or handrails for use by an individual in a wheelchair * anti-skid or similar flooring * key-controlled continuous pressure buttons * flush mount door and floor frames are installed allowing for easy entry and exit from the cab; * the clearance between the landing edge and the platform is appropriately set to prevent the wheelchair from getting caught; * accordion doors are removed and light curtains or similar closure are installed; * two to five levels are served; and * the maximum capacity is 1000 pounds. ...

In accordance with the Terms and Conditions on the application form, Participants apply to attend […][# of workshops]; Participants do not have the option of applying to attend fewer workshops, […][or of choosing] which workshops, […], to attend. The other elements to the supply by [ACo], such as […], cannot be acquired separately by Participants, and they do not, on their own, satisfy Participants’ needs in learning […]. ... A supply of an admission, such as the right to attend a workshop or seminar, is considered to be a supply of intangible personal property for GST/HST purposes. […]. […], characterization of a supply [as a service or an intangible] is dependent upon the nature of the agreement between the supplier and recipient. […]. ...

[Product 1], [Product 2], and [...] [Product 3 and Product 4] that are used with [...] ... [Product 3] are used to [...] 6. [Product 4] are used to [...] 7. [Product 1] is a product that is [...] ... The material is [...]. [material composition described] 10. The material [...] ...

Amended section […] of By-Law […] states, […][that the Board of Directors manages the Organization. ... Section […] of By-Law […] states, in part, […][how a vacancy is filled between AGMs]. 15. Amended section […] of By-Law […] states, in part, […][the composition of the Executive Committee]. 16. ...

Each charging station cost approximately $[…] to purchase and install. 2. ... The County entered into a […](Agreement) with […][Company X] on [mm/dd/yyyy]. […]. 4. According to the terms of the Agreement, [Company X] operates, maintains, administers and supports the […] Network and the County will register its [#] electrical charging stations on the […] Network. ...