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. / 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. GST/HST Rulings Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 212366 Business Number: […] Dear [Client]: Subject: GST/HST RULING Supply of hay for horses Thank you for your correspondence of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of hay for horses used for trail rides, racing, and dressage. ... STATEMENT OF FACTS We understand the following: 1. […] (the Company) is a business located in [City, Province]. 2. ...

. / 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. ... INTERPRETATION REQUESTED You would like to know the Canada Revenue Agency position concerning the application of the GST/HST to the supply, by a placement agency, of nursing personnel to nursing homes and hospitals (the health care facilities) further to the decision A-Supreme Nursing & Home Care Services Inc. v. ... If yes, who assumes the responsibility – the agency or the health care facility? ...

. / 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. ... You are a currently making supplies of short-term accommodation of a home […], in […][a non-participating province A]. 2. ... In [mm/yyyy], [the Company] began to send you invoices labelled as […] for GST amounts on prior transactions. ...

Accordingly, our comments below are limited to those circumstances. […]. ... A CSP receives payment in the form of [cryptoasset] based on the estimated revenue calculation […]. ... In a FPPS payment arrangement, generally the Operator bears the risk associated with mining a block […]. ...

Accordingly, our comments below are limited to those circumstances. […]. ... A CSP receives payment in the form of [cryptoasset] based on the estimated revenue calculation […]. ... In a FPPS payment arrangement, generally the Operator bears the risk associated with mining a block […]. ...

. / 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 Assignor purchased the condo approximately [#] years ago ([yyyy]). ... The Assignor decided to sell the Unit in [yyyy], and therefore, entered into an Assignment of Contract of purchase and sale (the Assignment Agreement) with respect to the Unit, which generated $[…] in proceeds for the Assignor. ...

For the year ending XXXXX, XXXXX % of the revenues came from tuition, the remainder from consulting fees. For the year ending XXXXX, XXXXX % of the revenues were derived from tuition fees. 3. ... The correspondence courses or instruction in courses must develop or enhance students' occupational skills. (1) "... established primarily... ...

26 August 1994 GST/HST Interpretation 11745-5(on)[3]- Supplies of Leased Motor Vehicles Unedited CRA Tags ETA 340(3)                                                                         Telephone: (613) 954-8585 Fax: (613) 990-3602 XXXXX File: 11745-5(on), ss. 340(3)                                                                         August 26, 1994 Dear Mr. ...

16 October 1997 GST/HST Interpretation HQR0000011- Returnable Containers Unedited CRA Tags ETA 226  XXXXX GST/HST Rulings  XXXXX                and Interpretations Directorate  XXXXX                25, McArthur Avenue  XXXXX                Vanier (Ontario)  XXXXX                K1A 0L5                                                                         File: 11610-7(rl) Section 226 HQR0000011                                                                         October 16, 1997 Dear XXXXX This letter is in response to the memorandum (attached) sent to XXXXX. ... Let us say that the normal period of storage between acquisition and resupply is one month, and that all the taxable containers are taxable because they are supplied at a price superior to the ones they were acquired, let us say, with a mark-up of 10%, that means that the month after the acquisition, there should have been a taxable supply of empty containers corresponding to a tax-included amount of $32,100 + ($32,100 x 10%), which is $32,100 + $3,200, i.e., $35,300. ...

In your submission you provide the following example: Consumer Billing Distribution service charge $400.00 Electricity (charged on behalf of retailer) $500.00 Total consumer billing $900.00 + GST ($63.00) Distributor's accounts Cost of power acquired by the distributor $490.00 + GST ($34.30) It is our understanding that you propose to treat the GST in the following manner:-    the distributor will issue an invoice to the consumer that will include a charge for distribution services in respect of the electricity ($400.00) and an amount charged on behalf of the retailer in respect of the electricity supplied by the retailer ($500.00);-    the distributor will charge GST on the total amount of the invoice ($900.00) which includes the amount charged on behalf of the retailer. ...