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GST/HST Ruling
13 September 2011 GST/HST Ruling 102589 - GST/HST RULING - [...] [Eligibility to claim the 83% Public Service Body Rebate as a facility operator]
This legislation authorizes the funding of [...], group homes, [...] and [...] for people with developmental disabilities [...]. 3. ... [Legislation A] defines [...]. Section [...] of [Legislation B] describes a developmental disability as follows: [...] 6. ... A [...] is defined in section [...] of [Legislation B] as [...] 11. The methods of funding services and supports for persons with developmental disabilities are set out in sections [...] to [...] of [Legislation B] as follows: [...] 12. ...
Excise Interpretation
23 October 2012 Excise Interpretation 146716 - Chargeable Emplanements for […] [an aircraft]
We understand that your company […] manages and operates […] [aircrafts] […]. The aircraft type […] is registered with the […]. The aircraft maximum take-off weight of the [aircraft] is […] lbs according to the aircraft manual. ... We are of the view that the exemption applies to the [aircraft] with a maximum certified take-off weight of […] kg. ...
GST/HST Ruling
15 August 2011 GST/HST Ruling 137575 - Tax status of [...] [Crackers]
Product A is available in [...] flavours: [...]. The [...] have been provided as an example. 2. Product B is available in [...] flavours: [...]. Provided was the [...] as an example. 3. Product A's ingredients are: [...]. 4. Product B ingredients are: [...]. 5. ...
GST/HST Ruling
19 January 2017 GST/HST Ruling 172004 - Application of the GST/HST to contributions [made by an employers’ Organization] to the […] Trust Fund [pursuant to a collective agreement]
Subsection […]: When a registered employers’ organization and a group of trade unions enter into a collective agreement, the collective agreement is binding on * the employers referred to in section […], * the employees of the employers referred to in […], * the registered employers’ organization insofar as the terms and conditions of the collective agreement apply to it, and * the group of trade unions and each trade union within the group. 3. ... Thereafter, when employers remit the […] per hour, […] will be on behalf of the employer and […] will be on behalf of the employee. * The contributions for workforce development initiatives will then be forwarded to […][the Trust Fund]. ... Smith Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] ...
GST/HST Interpretation
30 July 2013 GST/HST Interpretation 145607 - Tax status of [...] first aid training and materials
BACKGROUND The following is our understanding of your business operations, based on your submissions and [...]. [...] ([...] [the Division]) is a division of [...] ([...] [ACo]) The Canada Revenue Agency (CRA) issues a GST/HST ruling on specific provisions of the legislation as they relate to a clearly defined fact situation of a particular person. ... [ACo]'s mandate is [...]. To fulfill its mandate, [ACo] has implemented a number of [...] ...
GST/HST Ruling
30 August 2018 GST/HST Ruling 185770 - – Non-resident insurer's eligibility to register for GST/HST
The Service Agreement provides that the parties are engaged […] in the provision of […] services […]. The services provided by each party are described in Appendix […] which include […]. ... You indicated that the […] activity (Administrative Services) of YCo’s Canadian branch to each of the […] parties under the Service Agreement consists of […] 9. ...
GST/HST Ruling
15 June 2011 GST/HST Ruling 108590 - [...] Co-branded card program
[Corporation A] is a Canadian corporation [...]. Its principal offices are located at [...] ... The Bank will fund up to $[...] for the first year and $[...] for each new account [...] or up to $[...] depending on how many new accounts are activated. 9. ... Section [...] a [...] mailing list of Prospects will be used to promote the Program. 10. ...
GST/HST Interpretation
25 September 2014 GST/HST Interpretation 147682 - – […][Is the Master Trust entitled to a rebate]
[The Company] is the administrator of a number of pension plans including the […] and the […]. […] (the “Plans”) are registered pension plans for income tax purposes and participants in the Master Trust. ... Where the Trustee retains any cash balances, it may invest in the limited manner specified in sections […] and […] of the MTA. 17. Section […] of the MTA details the general powers and duties of the Trustee in administering and investing the Fund. […] 18. ...
GST/HST Ruling
10 January 2011 GST/HST Ruling 131208 - Temporary Importation - Racing [...] Equipment
10 January 2011 GST/HST Ruling 131208- Temporary Importation- Racing [...] ... Your client, [...] [the Company] is a non-resident located in [...] [Country X] and is in the business of [...]. 2. [The Company] is planning to temporarily import [...] [racing] equipment to [...]. 3. [...]. 4. ...
GST/HST Ruling
11 June 2013 GST/HST Ruling 144979 - Tax status of [...] Snack Crackers
Product A is sold in [...]g multi-serving bags. [...]. 7. The contents of Product A are [...], with [...] packaged loosely in a bag. 8. ... The appearance of Product A is [...]. [...]. 11. Words such as [...] appear on the bag of Product A. 12. [...]. 13. ... Also, Product A is somewhat crunchy and [...] in texture like a traditional [...]. ...