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[Game Card 9] give[s] customers a membership for a period of [...] for the price of $[...] and $[...] respectively for online activities on the [...] website. [...]. ... The [...] subscription is sold for $[...]. 11. [...] [Games Points Card 11] for a retail price the customers purchase or [...] points which will allow them to do online shopping for games for their [...] system. ... The [...] points card is sold for $[...]. You also included in your submission a [...] card. ...

The following entities are wholly-owned subsidiaries of Opco: * […][Subco1] is incorporated pursuant to the laws of Ontario. […]. * […][Subco2] is incorporated pursuant to the laws of Ontario. […]. * […][Subco3] is incorporated pursuant to the laws of British Columbia (BC). […] 7. ... Based on this document, [X] reported an amount, under the balance sheet heading “Due from/investment in related parties”, of $[…], which consisted of the following: * $[…] due from Opco; * $[…] due from [Subco1]; and * $[…] due from [Subco2]. 18. ... For the period ending [mm/dd,yyyy] [X] reported an amount, under the balance sheet heading “Cash and deposits”, of $[…], which consisted of the following: * $[…] in an account referred to as […]; and * $[…] in an account referred to as […]. ...

Where the HST included price net of both housing rebates is greater than $109,700 and less than or equal to $387,700: HST rate of 13%, GST/HST new housing rebate of 36% of federal component of HST, and maximum Nova Scotia housing rebate of $1,500 Purchase price (consideration) = (HST included price net of rebates + $1,500) / 1.112 GST/HST new housing rebate = Consideration x 0.05 x 0.36 Nova Scotia housing rebate = $1,500 3. Where the HST included price net of both housing rebates is greater than $387,700 and less than or equal to $507,000: HST rate of 13%, declining GST/HST new housing rebate, and maximum Nova Scotia housing rebate of $1,500 Purchase price (consideration) = (HST included price net of rebates +  $29,850) / 1.193 GST/HST new housing rebate = $6,300 x  ($450,000- Consideration) / $100,000 Nova Scotia housing rebate = $1,500 4. ... Where the HST included price net of the GST/HST new housing rebate is greater than $389,200 and less than or equal to $508,500: HST rate of 13% and declining GST/HST new housing rebate Purchase price (consideration) = (HST included price net of rebate + $28,350/1.193 GST/HST new housing rebate = $6,300 x (450,000 – Consideration)/$100,000 3. ...

DOCUMENTS PROVIDED The summary of background facts in the next section is based on the following documents and correspondence: […][listing of documents submitted] SUMMARY OF BACKGROUND FACTS Key Services Provided and Ultimate Transaction * A summary of the key features in the foregoing documents, that would be relevant to the characterization of the services provided to the Company by the Service Provider, is set out in the attached […]. * The documents submitted […] relate to the services that the Service Provider agreed to provide to the Company in connection with a potential disposition of the Company's financial services operations, either by way of a sale of receivables, or a sale of […] shares, as well as entering into a […] program with a purchaser […]. * According to the Purchase Agreement […], the ultimate transaction took the form of a sale of assets of the Business, consisting of the […] Activity, the […] Products Activity and the […] Program (the Transaction; capitalized terms have the meaning set out in the Purchase Agreement; "transaction" in lower case refers to potential transactions in general, with respect to which the Service Provider was engaged). * While there are many descriptions of the Service Provider's role in the various documents, key elements of the descriptions may be summarized as follows: 1. Acting as a financial advisor, advice re evaluation of strategic alternatives including structure of the Transaction […] as demonstrated by: […]. 2. Assistance in searching for a purchaser […] and organizing the bidding process, including ongoing liaison and co-ordinating visits, as demonstrated by the following: […]. 3. ...

Facts XXXXX net tax = $5,600 for fiscal year 1995 •   In 1996 the registrant predicts the net tax to be owing as $4,000 which means there will be quarterly instalments of $1,000. •   The registrant makes instalment payments in March and June of $800. •   In June 1996 the registrant changes the fiscal year end to June 30 and files a return for January 1996 to June 30th 1996 for $2,200 net tax. ... In this case the appropriate interpretation for the calculation of the instalment base would be: •   similar to the above, the formula of subpara 237(a)(i) is inoperative since it requires the election made under subsection 248(3) to cease having application, •   under subpara. 237(2)(a)(ii) the net tax for the particular reporting period in this case is the period from July 1st 1996, to June 30th 1997, •   the formula under 237(2)(b) will take into consideration both the net tax for the twelve month period for 1995 ($5600) plus the immediately preceding period which is the short period of January to June 30th 1996, ($2200) which will result in an instalment base of C x 365/D or [($5600 + $2200) ÷ 365 (365 + 183)] = $5196 (rounded) •   Subsection 237(2) requires the instalment base to be the lesser amount of the above amounts which can only be determined once the net tax for fiscal year 96/97 becomes known. ... Research •   Q & A 8b.40 •   Q & A 6a.8 •   Explanatory notes ...

[the customer's] fridge as consumption normally takes place over the course of the next [...] days [...]; • The entire supply of the meal packages which use a [...] process will be further cold packed in a [...]. ... Appendix [...] of the submission is [listing of meal selections] Appendix [...] is [...] ... (includes HST) 2) Price shown with HST extra Price [...]% Price shown as HST & Delivery Separately includes delivery Taxes Total Alternative (A): Breakfast, Lunch Dinner $[...] [...] $[...] ...

A lease between [...] [Company A] and the Corporation for unit #[...] located at [...] ... A lease between [...] [Company C] and the Corporation for unit #[...] located at [...] ... A lease between [...] [Company D] and the Corporation for unit #[...] located at [...] ...

. / 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. ...

According to [...] of the Agreement, the Corporation will provide Deliverables to the Branch including [...] Services listed in [...]. 10. Deliverables are defined in [...] of the Agreement. [...] 11. [...] Services include [...] 12. The Corporation will also provide the following [...] ...

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. […]. ...