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It owns $[…] of equipment (i.e., property) that it leases to customers. ... FinanceCo earns $[…] of exempt revenue from its loan activities and $[…] of taxable revenue from its leasing activities per year. 5. ... The value of this property, based upon book value, is $[…]. 6. It is your view that FinanceCo last manufactured, produced, acquired or imported substantially all of its equipment for consumption, use or supply exclusively (i.e., […][90% or more]) in the course of FinanceCo’s commercial activities based on the following: * property held by FinanceCo (other than financial instruments) is worth $[…]. * $[…] of that property is supplied exclusively in the course of FinanceCo’s commercial activities (leasing). * the remaining $[…] was not last manufactured, produced, acquired or imported, all or substantially all, for consumption, use or supply exclusively in the course of its commercial activities. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The associations are: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/12/08 — RITS 50398 — [Application of the GST/HST to the Provision of Property and Services to Individuals Living at a Long-term Residence for Seniors] ...

(" le détaillant ") voudrait savoir comment la Loi sur la taxe d'accise (" LTA ") s'applique à la fourniture d'extraits liquides de plantes médicinales. ... Le seul fait que les produits consommés pour ces effets bénéfiques sont ingérés dans le corps en mangeant ou en buvant ne fait pas en sorte qu'ils soient visés par le sens de " aliment " ou " boisson ". ... Toutefois, l'absence d'une DIN ne signifie pas nécessairement qu'un produit est considéré comme un " aliment " ou une " boisson ". ...

. •   The XXXXX Menu option is oriented toward clients who are looking for:-    a wide variety of foods provided for them-    the structure of a planned meal-    choosing the items they enjoy the most. •   The XXXXX Menu option is oriented toward clients who are looking for:-    quick, convenient and portable menus-    instant nutrition via the convenience of items such as drinks, snack bars and soups-    a dinner option of either company entrees or preparing their own food. ... You also submitted labels for each of these products and each label indicates the product is a nutritional supplement. •   XXXXX Chocolate Flavoured Drink Mix •   XXXXX Strawberry Flavoured Drink Mix •   XXXXX Wildberry Flavoured Drink Mix •   XXXXX Hot Chocolate Drink Mix •   XXXXX Smoothie •   XXXXX Smoothie •   XXXXX Cream of Chicken Soup Mix •   XXXXX Bar Chocolate Flavoured •   XXXXX Bar Chocolate Mocha Flavoured, and •   XXXXX Bar Honey Nougat. ... Products which qualify and are labelled as nutritional supplements pursuant to the Food & Drugs Act ("F&DA") and its Regulations are considered to be basic groceries pursuant to section 1 of Part III of Schedule VI to the ETA. ...

XXXXX: •   XXXXX; •   XXXXX; •   XXXXX. 9. XXXXX. 10. The proposed fee for the XXXXX Camp is $XXXXX per participant. ... Daily activity choices within the camp program include: •   waterfront XXXXX •   adventure XXXXX •   sports XXXXX •   service XXXXX •   arts XXXXX •   science and technology XXXXX •   out-trips XXXXX. 12. ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit PSB & Governments Division Excise and GST/HST Rulings Directorate 2006/02/08 — RITS 60810 — [ITC for Tax on Imported Goods] ...

(c) A photography service regularly priced at $[...] offered for the promotional price of $[...]. ... (d) $[...] worth of products at a retailer offered for the promotional price of $[...]. ... (e) [...] large pizzas and [...] drinks regularly priced at $[...] offered for the promotional price of $[...]. ...

An organization will qualify as a vocational school if it meets all of the requirements of the definition, as follows: •   it must be established primarily to provide instruction in courses that enhance students' occupational skills; •   it must be operated primarily to provide instruction in courses that enhance students' occupational skills; and •   the courses offered by the organization must enhance students' occupational skills. ... It is our position that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating •   flight instructor rating (Please note however that the build-up time component for flight instructor ratings is a taxable supply.) ...

. / 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. ... Whether the Government will reconsider the filing requirement for the Form RC4616 is a matter of tax policy, which is the responsibility of the Department of Finance. […]. […] […] The election under section 156 must be made jointly by a person that is a specified member of a qualifying group and another specified member of the same group and filed with the CRA. ... If you require clarification with respect to any of the issues discussed in this letter, please call […] Marcel Boivin, Director, Financial Institutions and Real Property at 613-952-9248. […] ...

6 February 1996 GST/HST Interpretation 11635-10[2]- Transfers of Farmland into Joint Tenancy Unedited CRA Tags ETA 123(1) real property; ETA 141.1; ETA 171; ETA 221; ETA 228; ETA 240                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11635-10(glr)                                                                         s. 123, 141.1, 171, 221, 228, 240 XXXXX February 6, 1996 I refer to XXXXX letter of March 21, 1994, addressed to Mr. ... In order for the children to be required to register or permitted to voluntarily register for Goods and Services Tax (GST) purposes, they must be either: •   making taxable supplies in Canada in the course of a commercial activity engaged in by the children in Canada (subsection 240(1) of the Act)- [mandatory registration]; or •   engaged in a commercial activity in Canada (paragraph 240(3)(a) of the Act)- [voluntary registration]. ... Ryhorchuk GAD #: 750(REG) Imposition Team ...

The tuition fee for preschool, junior kindergarten and kindergarten programs are as follows: Full day students XXXXX per month / 5 days XXXXX per month / 3 days XXXXX per month / 2 days [i] * Half day students XXXXX per month / 5 half days XXXXX per month / 3 half days XXXXX per month / 2 half days 11. ... What is the GST status of tuition fees for the following:  •  grades 1, 2 and 3;  •  kindergarten;  •  junior kindergarten; and  •  preschool. 2. ... Tuition fees for the following are exempt:  •  grades 1, 2 and 3;  •  kindergarten;  •  junior kindergarten; and  •  preschool. 2. ...