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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. ...

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 ...

Included in the XXXXX purpose and objects are: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX In its financial statements for the fiscal year ending XXXXX, the XXXXX receives the majority of its revenues from the following sources: •   membership fees; •   XXXXX reimbursements; and •   interest income. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The Associations were required to pay to the Minister a total of $XXXXX for the XXXXX season. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Interpretation Given Based on the information provided, we have the following comments on the amounts included in the annual invoices to the XXXXX members. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You intend to temporarily import the following amusement rides to be used at the XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Legislation Branch 2005/09/26 — RITS 63693 — Tax-paid ...

Our understanding of the situation from your [correspondence], [ABC Institution’s] website, the […] Act of […] ([…] [Province X]) and the […] [Province X System] is as follows: [ABC Institution] is a private educational institute […]. [ABC Institution] received permission from the Minister of […] [Province X] Education to offer the Associate of […] degree […]. […] The Associate of […] and Associate of […] Degrees are provincial credentials offered by many institutions in the […][Provincial X System]. ... The Glossary of Terms in the [Province X System] provides the following meanings for the terms “degree”, […]: […] [Terms from the Province X System] According to [ABC Institution’s] website [direct quote] Associate of […] Degree Requirements [ABC Institution] Courses […] The term degree is defined in […] the […] Act of [Province X]. ...

The product information sheet indicates that the Product is: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. 7. ... Results from independent market research as provided on the product information sheet indicates that: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Yours truly, Nicole Thomas, CMA Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/12/23 — RITS 56819 — Temporary Importation of Amusement Rides ...

The following information was provided […]: * […][The Association] is a non-profit professional association formed by volunteer practitioners in [yyyy]; * [The Association] has [#] members across Canada. The membership is comprised of […][list of the types of memberships available]; * [The Association] has developed a set of courses which are offered by certain authorized post-secondary institutions across Canada. […]; * The courses are generally offered as continuing education courses; * The courses are offered as credit courses at […][certain post-secondary institutions]; * [The Association] does not deliver any of the courses but authorizes the instructors for the courses; * When an individual completes a series of courses (or some equivalent) they may apply to [the Association] to be authorized to use the professional designation […]([…][Designation X]) […]; * […]; * [The Association] recently began offering […]([…][Exam Y]) that is a product of […][BCo]; * [The Association] charges a fee for administering [Exam Y] which is in excess of the minimum cost of administering the exam; * [Exam Y] is not recognized by any regulatory body; * Individuals who pass [Exam Y] are issued a […][Certificate Y]. ... We are unable to issue a ruling with regard to your enquiry as we have not received sufficient information to do so. […]. ...

XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... The numerator is the Canadian points that remain available for sale calculated as [400- (80 x 1/3)- (80 x 1/3) + 240 = 587]. ... The denominator is the World points that remain available for sale calculated as (1200- 80- 80 + 240) = 1280 [x] * Basic resident revenue is the co-payment noted in Fact 16 payable by the residents for the care and services provided to them by XXXXX. ...

Fees Charged to Seller Livestock sold at auction No tax to be collected: When livestock is sold at auction on behalf of the seller, the CRA's position is that a registrant livestock auctioneer is not required to collect the GST/HST on the following charges to the seller, as they all form part of the auctioneer's service to the seller: •   selling services, including charges for: •   ear tagging; •   branding; •   pregnancy testing; •   feed; •   straw; and •   hay. Livestock not sold at auction Tax to be collected The following fees/charges invoiced to a seller for livestock that are presented for auction but not sold are subject to either the GST rate of 6% or the HST rate of 14%, as applicable: •   auctioneer's services, including charges for: •   passing charge; •   ear tagging; •   pregnancy testing; •   branding; •   feed; •   straw; and •   hay. ... Fees Charged to Buyer Tax to be collected •   branding; •   weighing; and •   feed and yardage; As previously noted, in the CRA's view, straw, hay and/or feed are usually not provided separately to a buyer. ...