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[The Provincial association] charges […][a fee] of $[…] to all its […] participants. ... In return for the [fee], [the Provincial association] provides […] participants: the right to participate in [Provincial association] […] activities; […] insurance coverage […]; registration with [the Federal association]; and other benefits (newsletters, etc.). 9. ... According to [your representative], approximately $[…] of the [fee] is paid for the […] insurance. ...

26 November 2012 Excise Interpretation 146468- – Excise Tax on Detergent Portion of Unleaded Gasoline Unedited CRA Tags ETA Introduction 2(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 146468 Business Number: […] November 26, 2012 Dear [Client]: Subject: EXCISE INTERPRETATION Excise Tax on Detergent Portion of Unleaded Gasoline Thank you for your [correspondence] of August 1, 2012 concerning the application of the Excise Tax Act to the detergent portion of unleaded gasoline. ... We understand that: * […] [Company A] imports and sells gasoline detergent to a Canadian customer. * The Canadian customer will be adding the detergent to their unleaded gasoline. * [Company A] imports the detergent from […] [Country X]. * The unleaded gasoline will be sold by the Canadian customer at their Canadian locations via pumps and tanks they have installed. * The Canadian customer pays all the excise tax due on the sales of the unleaded gasoline to their suppliers. * The Canadian customer has asked [Company A] to remit excise tax on the detergent portion of the unleaded gasoline to the Canada Revenue Agency. ...

Founded in [yyyy], […] (“the Organization”) is a […] body with [#] member organizations, including […][agencies], companies, societies, associations and institutes across [#] countries. 2. ... The […] shall be free to delegates, but the Member may sell tickets to the […] and the other social events. ... The Organization considers […] – as well as the lists of [the Congress] attendees […] – to be valuable property of the Organization. ...

These positions include * Support Services Worker (wages: $[…]/hour, $[…]/km); * Transportation Facilitator (wages: $[…]/hour, $[…]/km); * Youth Worker ($[…]/hour, $[…]/km); and * Child/Youth Intervention Worker ($[…]/hour, $[…]/km). 13. ... Some supplies are exempt from the GST/HST – that is, no GST/HST applies to them. ... There is no specific exempting provision that applies to the supplies of services described in the following R&Es: * [R&E 2]; * [R&E 4]; * [R&E 5]; and * [R&E 6]. ...

January 17, 2011 Dear [Client]: Subject: GST/HST RULING Taxable status of [...] ... The [...] has requested a ruling regarding the tax status of the Product. 2. The Product is a [...] cereal [...]. 3. The Product is packaged in a [...] with a net weight of [...] grams. 4. ...

[the Additional Rate] paid by [...] [User Groups] to the City of [...]. ... The City of [...] (the "City") operates an arena, [...] (the "Centre"), with [...] ice [...] ... The City is the owner of the buildings and lands located at the Centre's premises, which are located at [...], [...] ...

The Product is packaged in a […] gram […][packaging] that contains bite-sized slices of […] coconut. 3. ... The Product’s packaging also includes […]. 5. Ingredients for the Product are […]. 6. ... The pieces can be anywhere between […] cm to […] cm in length. 9. In terms of taste, the Product does not have a salty/savoury taste. ...

13 July 2015 GST/HST Ruling 162107- Application of section 140 – [Additional contributions] Unedited CRA Tags ETA 140; Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 162107 Dear [Client]: Subject: GST/HST RULING Application of section 140 – [Additional contributions] Thank you for the letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to payments of additional contributions made by existing members of the […] Club (“the Club”). ... In contrast, a […][Type Y] member is […]. Other membership categories (e.g., […]) have no voting rights. 9) In addition to the annual membership fees, all [Type X] members are required to make a capital contribution in the form of a non-interest bearing, repayable debenture. ...

Corporation offers its services [...] 6. The staff at Corporation includes [...]. 7. ... At [Activity B], children are given opportunities [...] 18. [Activity B] is offered [...] 19. ... [Activity B] includes [...] 23. Priority to attend [Activity B] is given to clients of Corporation who [...] need further development [...]. ...

On [mm/dd/yyyy] you purchased from the […][Retailer] the […] power lift chair (lift chair) model number [#] manufactured by […][Company A]. ... It features a […] mechanism and a gradual lifting mechanism with a high lift capacity up to [#] lbs. ... The cost of the lift chair was $[…] plus $[…] GST/HST for a total cost of $[…]. 4. ...