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GST/HST Interpretation

8 October 2004 GST/HST Interpretation 53429 - GST Status of Medical and Assistive Devices

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following information was presented in your letter. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/10/01 RITS 54077 Recovery of the Goods and Services Tax (GST) That [Were] Paid to XXXXX on the Purchase of XXXXX Products for Resale ...
GST/HST Ruling

12 June 2003 GST/HST Ruling 44189 - Tax Status of Various Salads

Mandarin Orange Gelatin (Product B) •   Product B ingredients include: orange gelatin and mandarin oranges •   Sold in 6/24 oz containers •   Packaged in plastic ring mould with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days 3. Raspberry Fruit Gelatin (Product C) •   Product C ingredients include: gelatin and fruit cocktail •   Sold in 6/24 oz containers •   Packaged in plastic ring mould with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days 4. ... Red Roasted Peppers XXXXX (Product G) •   Product G ingredients include: roasted red peppers, corn oil, spices and preservatives. •   Sold in bulk XXXXX lb containers •   Packaged in a plastic tub with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days •   XXXXX 8. ...
GST/HST Ruling

9 March 2011 GST/HST Ruling 119716 - Vehicle Repossession

On [mm/dd/yyyy], [...], a registrant company (the "Borrower") entered into an agreement with [...] ... The loan, granted for an amount of $[...], was repayable over a 60-month term in installments of $[...] plus a lump sum of $[...]. ... The Borrower provided the following securities to the Creditor: First ranking specific security agreement on the Trailer; The Creditor was designated as the beneficiary of the proceeds of insurance covering all property given as security up to its full replacement value; Guarantee in the amount of $[...] from [...]; Guarantee in the amount of $[...] from [...] ...
GST/HST Interpretation

23 November 2001 GST/HST Interpretation 36905 - Tri-Party Trade-ins

EXEMPT $         0 G.S.T. (R.......) 2,415 Total $36,915 Less Deposit $- ___ Balance Owing on Delivery $36,915 A typical worksheet would be as follows: Lessee Deemed sale of used vehicle 10,500 GST collected $   735 [i] (1) Deemed Payment re new vehicle $- 10,500 GST collected $- 735 [ii] (1) Net Cash Received by Lessee $           0 Dealer Sale of New Vehicle Base Cost 45,000 Licence $           0 Air Conditioning $ 0 45,000 GST Collected $3,150 [iii] (1) Deemed Purchase of Used Vehicle $-10,500 GST Paid  -     735 [iv] (1) Net Cash received by dealer $ 36,915 Lessor Deemed purchase of used vehicle $-10,500 GST paid $- 735 [v] (1) Deemed payment by lessee 10,500 GST collected 735 [vi] (1) Net Cash to Lessee $           0 Purchase of New Vehicle Base Cost $   45,000 Licence $            0 Air Conditioning $ 0 $   45,000 GST Paid $ 3,150 [vii] (1) Deemed sale of used vehicle $- 10,500 GST collected $- 735 [viii] (1) Net Cash to Dealer $   36,915 In the above example, it is assumed that the lessee owns a vehicle with a fair market value of $10,500 and wishes to lease a new vehicle worth $45,000. ...
GST/HST Ruling

23 January 2013 GST/HST Ruling 134086R - Application of GST/HST to salads

The Product contains chopped romaine lettuce, dressing in […] containers, […] bags of croutons, […] ounces of grated parmesan cheese placed on top of the lettuce, and […] lemon wedges placed on top of the lettuce. 4. The Product is labelled "Caesar Salad". […] […] RULING Based on the facts set out above, we rule that the Product is a salad for GST/HST purposes. ... GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service     ...
GST/HST Interpretation

18 May 2021 GST/HST Interpretation 184503 - Meaning of the word "diagnostic"

In sum, [to be considered] an “in vitro diagnostic test” […][for GST/HST purposes]: * The test is for use in the diagnosis of a disease in humans and; * The test contains at least one of the four substances listed above. ... The Oxford Concise Medical Dictionary defines “diagnosis” as “the process of determining the nature of a disorder by considering the patient’s signs and symptoms, medical background, and when necessary results of laboratory tests and X-ray examinations”. ... Yours truly, Kassandra Leonard Health Care Sectors Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 [...] 2 [...] 3 [...] 4 […] 5 […] ...
GST/HST Ruling

7 October 2013 GST/HST Ruling 131101-2 - AND INTERPRETATION - Children's [...][sports] programs

The [Corporation] offers the following [sports] programs for children: [Program A]; [Program B]; and [Program C]. 11. ... The program fees for the [yyyy/yyyy] season were as follows: [...]. 14. ... In the [yyyy/yyyy] [sports] season, the [Corporation]'s programs were scheduled as follows: [...] [Program A]- [...]. [Program B]- [...]. [Program C]- [...]. ...
GST/HST Interpretation

24 August 2005 GST/HST Interpretation 39293 - Section 156 of the Excise Tax Act

The classes of members are as follows: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The Association has not collected GST/HST on its memberships. ... XXXXX $XXXXX •   One complementary pass to the Symposium •   Signage •   Recognition of the sponsor's logo in printed material •   Opportunity to display the sponsor's promotional material XXXXX $XXXXX •   Recognition in binder materials, signage and in printed material for the sponsorship of any of the following: •   A coffee break •   Morning speaker •   A break-out panel sponsor •   Debate session sponsor •   Afternoon speaker. ... The XXXXX will provide: •   Program administration; •   Marketing; •   Desktop design of conference brochure; •   Sales and registration; •   Conference coordination; and •   Post event management. ...
Excise Ruling

22 September 2016 Excise Ruling 179397 - Imports of Approved Formulations

[Company A] is located at […] and its importer account number is […]. 2. […]. 3. The alcohol-based product specified in your letter and detailed in […] MSDS is Reagent Alcohol, product [XYZ], and comprised of […]. 4. […]. 5. […]. ... Yours truly, Joy Piepjohn Manager, Excise Duty Operations Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate ...
GST/HST Ruling

17 February 2009 GST/HST Ruling 90031 - GST Rebate Available to XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX XXXXX: XXXXX: XXXXX XXXXX. XXXXX: XXXXX. XXXXX. XXXXX. XXXXX. XXXXX. XXXXX. 10. ...

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