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GST/HST Ruling

10 March 2009 GST/HST Ruling 112478 - [Application of the GST/HST on the Supply of Bottled Beverages]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The label on the front of the bottle has the following information: "XXXXX" "XXXXX" "XXXXX" "XXXXX" "XXXXX" The label also contains a XXXXX 7. The label on the back of the bottle contains the following: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 8. ...
GST/HST Ruling

26 June 2024 GST/HST Ruling 179543 - Videos posted to […][Platform X]

[The Web Publisher] is not responsible for remitting any taxes on your behalf. […] g. […] h. ... As a [Platform X] account holder, the person may post videos to [Platform X].[…] c) […][Information about proprietary rights] d) [Platform X] does not acquire the ownership rights to the videos. […][Information about the distribution rights of Platform X][…] e) […] f) […] g) The person also agrees that any videos it posts to [Platform X] will not contain third party copyrighted material […] 11) […] 12) […](Footnote 3). 13) […] 14) […](Footnote 4). 15) […](Footnote 5). […]. 16) […] 17) […](Footnote 6). 18) […], [the Web Publisher] receives from [Platform X], […] advertising revenues […](Footnote 7). […](Footnote 8). 19) In turn, [the Web Publisher] pays any amounts owing to you […] in accordance with the payment terms outlined in [Agreement A]. 20) […]. 21) […]. 22) […]. 23) […]. 24) […][Information about payments from Platform X to the Web Publisher] 25) […][Additional information about payments from Platform X to the Web Publisher] RULING REQUESTED You would like to know whether your supplies are taxable. ... Sincerely, Kevin Tran Rulings Officer Border Issues Unit 2 General Operations and Border Issues Division GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] 4 […] 5 […] 6 […] 7 […] 8 […] ...
GST/HST Interpretation

23 June 2006 GST/HST Interpretation 45331 - New Residential Rental Property Rebate for XXXXX

XXXXX. •   XXXXX. •   Canco will design and create the materials necessary to carry out the program. XXXXX: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX. •   The materials will be produced in Canada and the U.S. ... In particular, Canco will perform the following tasks: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ...
GST/HST Ruling

6 October 2020 GST/HST Ruling 203725 - Application of GST/HST to supplies of marihuana by a Cooperative

STATEMENT OF FACTS We understand: 1. […] (the “Cooperative”) began operating in [mm/yyyy] and […]. 2. ... [Information about] The Cooperative’s income statement […]. 8. [Information about] The Cooperative’s income statement […]. 9. ... According to Part [#] of the Cooperative’s Memorandum of Association […] the directors must apply surplus funds arising from the operation of the Cooperative in a financial year as follows: * […] * […] * Last, to patronage returns or dividends as recommended by the directors. ...
GST/HST Ruling

10 July 2009 GST/HST Ruling 102654 - GST Status of Finder's Fee on Private Placements of Shares

The Finder's Fee Agreements (based on the standard FFA) entered into between the Issuer and you (the Finder) provides, in part: XXXXX. XXXXX:- XXXXX XXXXX. XXXXX. XXXXX. XXXXX. XXXXX. XXXXX. 10. ... (XXXXX) (XXXXX) states that it is to confirm the agreement of the parties regarding finder's fees which may be payable to you in respect of private placements (XXXXX) by XXXXX of its securities to accredited investors (Investors) introduced to XXXXX by you and provides, in part: XXXXX. XXXXX:- XXXXX.- XXXXX. XXXXX. XXXXX. XXXXX. XXXXX. 11. The Finder's Agreement dated XXXXX between you (XXXXX) and XXXXX states that it is to confirm the agreement of the parties regarding finder's fees which may be payable to you in respect of private placements (XXXXX) by XXXXX of its securities to accredited investors (Investors) introduced to XXXXX by you and provides, in part: XXXXX. XXXXX:- XXXXX; and- XXXXX. XXXXX. XXXXX. XXXXX. XXXXX. 12. ...
GST/HST Ruling

10 August 2011 GST/HST Ruling 126175 - Application of GST/HST to services of performing artists supplied by a charity

(d) [...] [The Organization] supplied the services of [...] [(Performer 3)] to provide [...] performances [...], on [mm/dd/yyyy], to [...] ... (g) [...] [The Organization] supplied the services of [...] [(Performer 5)] to provide [...] workshops on [mm/dd/yyyy] to [...] ... -minute demonstration workshop of [...] on [mm/dd/yyyy], to [...] School, for [...] students in grade [...]. ...
GST/HST Interpretation

23 June 2006 GST/HST Interpretation 78986 - XXXXX Joint Venture

XXXXX: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. ... The product literature states: XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/06/21 RITS 79779 Tax Status of Osteopathic Manual Therapy Services ...
GST/HST Ruling

13 September 2012 GST/HST Ruling 140122 - Application of the Point-of-Sale Printed Book Rebate to Supplies of Knitting Publications

Product B is a single, glossy, […]” x […]” page, which is folded in half. ... Product D contains the following designs: […]. For each design, there is a photograph(s) of the finished garment and detailed knitting instructions on how to create the garment using […] yarn. * Product E, […], is [#] pages that are bound with staples in the spine. ... The Company has requested a review of a ruling dated [mm/dd/yyyy], where it was ruled that the following products do not qualify for the point-of-sale rebate for printed books pursuant to paragraph 259.1(1)(n) in that they were “an assemblage of blueprints, patterns or stencils”. * […], is a knitting instruction publication for […] in a leaflet format similar to Products A and B. * […], is a knitting instruction publication in a leaflet format similar to Products A and B. * […], is a knitting instruction publication in a leaflet format similar to Products A and B. * […], is a bound […] page publication with knitting instructions for […] garments, similar to Products C, D, and E. * […], is a bound knitting instructions publication with knitting instructions for […] garments, similar to Products C, D, and E. * […], is a bound knitting instructions publication with […] pages, similar to Products C, D, and E. 5. ...
GST/HST Ruling

7 April 2000 GST/HST Ruling 7962/HQR0001568 - Application of the GST/HST to

Statement of Facts Our understanding of the facts is as follows: XXXXX •   You sent us a sample of XXXXX[;] •   XXXXX[;] •   XXXXX, XXXXX[;] •   According to the label, XXXXX[;] •   The label also indicates: XXXXX XXXXX[;] •   The recommended use is to mix XXXXX[;] •   The fact sheet indicates that XXXXX[;] •   XXXXX[;] •   XXXXX[;] •   You sent us a sample of XXXXX; •   XXXXX[;] •   According to the label, 4 XXXXX[;] •   The label also indicates to shake the product well before use, and to refrigerate it after opening; •   The directions are: "XXXXX[";] •   A XXXXX[;] •   XXXXX[;] •   You sent us a sample of XXXXX[;] •   XXXXX[;] •   XXXXX[;] •   XXXXX[.] ...
GST/HST Ruling

1 August 2023 GST/HST Ruling 243558r - Assignment of an interest in a residential condominium unit

At the time that you signed the AAPS1, you were not employed, and you were completing a […] course to become a […]. Following completion of the course, you began working […] for […] and your employment income for the remainder of [yyyy] was approximately $[…]. ... The consideration for the Assignment has the following components: Total purchase price: $[…] Purchase price per the APS: $[…] Deposits previously paid to the Vendor: $[…] Assignment fee: $[…] ($[…]- $[…] + $[…]) HST: $[…] ($[…] multiplied by […]%) 14. ...

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