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GST/HST Ruling

11 April 2024 GST/HST Ruling 199706 - – […][Reusable Cup] Program

The participating [businesses] charge a $[…] refundable deposit to customers to encourage the return of the [cups] and lids. When a customer returns a [cup] and lid, the participating [businesses] refund the $[…] deposit. 4. ... In the context of the [reusable cup] program, when a customer elects to purchase a beverage at a participating [business] in a [cup] and simultaneously returns a used [cup], subsection 153(4) allows the participating [business] to deduct the value of the returned [cup] ($[…]) from the payment for the supply of the new [cup] ($[…]). ...
GST/HST Interpretation

5 July 2016 GST/HST Interpretation 8483r - – […][A charity’s eligibility for a public service bodies’ rebate of the tax paid or payable on the acquisition of alcoholic beverages]

We are issuing this interpretation to correct the inaccuracies in the […] ruling [dated] [mm/dd/yyyy]. ... All legislative references are to the Excise Tax Act (ETA) unless otherwise specified. […]. ... See GST/HST Info Sheet GI-066 How a Charity Completes its GST/HST Return for more information. ...
GST/HST Ruling

16 March 2018 GST/HST Ruling 158124 - – Carrying on business in Canada

16 March 2018 GST/HST Ruling 158124- Carrying on business in Canada Unedited CRA Tags ETA Part IX: 143(1); ETA Sch VI: Part V Sec. 5, Part V Sec. 7 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. ... USco also acquires […]([…][One-Time Services]) from Canco for a separate fee. […]. 6. ... The following is a list of the various [information services] subscriptions offered by USco to Canadian Customers: […] 10. ...
GST/HST Ruling

1 March 2018 GST/HST Ruling 183033 - – Adjustment services provided to […][the Person]

1 March 2018 GST/HST Ruling 183033- Adjustment services provided to […][the Person] Unedited CRA Tags ETA Part IX: 123(1); ETA Sch V: Part VII 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. ... We understand that […] (the Company) provides adjustment services to the […]([…][the Person]). ... The services provided by the Company to [the Person] are all in respect of claims against [the Person] within [the Person]’s retention limit in the […] Insurance policy issued to [the Person] by an insurer. ...
GST/HST Ruling

22 July 2014 GST/HST Ruling 140263R - Revised Ruling - Application of GST/HST to supplies of […] Stevia Products

22 July 2014 GST/HST Ruling 140263R- Revised Ruling- Application of GST/HST to supplies of […] Stevia Products Unedited CRA Tags ETA Sch VI, Part III, 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. ... The Products are sold in three formats: […]. 2. Product A is available in [various flavours]. 3. ... The […] website states the following: […][uses and benefits described]. ...
GST/HST Ruling

22 April 2013 GST/HST Ruling 145016 - Importation of ammonium nitrate [...]

22 April 2013 GST/HST Ruling 145016- Importation of ammonium nitrate [...] ... April 22, 2013 Dear [Client]: Subject: GST/HST RULING Importation of ammonium nitrate [...] ... Statement of Facts We understand the facts to be as follows: 1. [...]. 2. ...
GST/HST Ruling

28 February 2012 GST/HST Ruling 140263 - GST/HST Ruling - Application of GST/HST to supplies of [...] Stevia Products

28 February 2012 GST/HST Ruling 140263- GST/HST Ruling- Application of GST/HST to supplies of [...] ... Statement of Facts We understand the facts to be as follows: 1. [...] Stevia products (the Products) are sold in three formats: [...]. 2. Product A is available in [...] ...
GST/HST Interpretation

23 December 2010 GST/HST Interpretation 128263 - Request for GST/HST relief for the [...] First Nation Trust

23 December 2010 GST/HST Interpretation 128263- Request for GST/HST relief for the [...] ... December 23, 2010 Dear [Client]: Subject: GST/HST INTERPRETATION Request for GST/HST relief for the [...] ... You provided a copy of the [...] and the [...] document for us to examine. ...
GST/HST Ruling

3 May 2005 GST/HST Ruling 59996 - Park Lot Lease & Development Fees

3 May 2005 GST/HST Ruling 59996- Park Lot Lease & Development Fees Unedited CRA Tags B-039R, GST Administrative Policy- Application of GST to Indians Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Property acquired off a reserve B-039R allows for the acquisition of property off a reserve without paying the GST, provided: •   the Indian customer shows the appropriate documentation to the vendor; and •   the property is delivered to a reserve by the vendor or the vendor's agent. ... Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/05/18 RITS 60096 Tax Status of Glycerine ...
GST/HST Ruling

23 November 2010 GST/HST Ruling 81896 - Supply by [the] [...] Association

November 23, 2010 Dear [Client]: Subject: GST/HST RULING Supply by [the] [...] ... The Association owns and operates a recreational vehicle park (the Park) that is located in the Township of [...] ... A sample membership agreement [...] (the Agreement) was included with your submission. ...

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