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GST/HST Interpretation

12 September 2011 GST/HST Interpretation 127986 - GST/HST INTERPRETATION - Supply of online vouchers

(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 $[...]. ...
GST/HST Ruling

10 July 2007 GST/HST Ruling 79146 - Application of the GST/HST to the affairs of the XXXXX

The Municipality leases the second storey of a local elementary school from XXXXX, and sub-leases it to the following organizations: •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. 3. The Municipality also leases spaces in buildings it owns to separate entities that operate the following: •   a community health clinic; •   a health unit; •   a mental health unit; and •   a canteen. 4. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/07/09 RITS 80137 Federal Printed Book Rebate ...
GST/HST Interpretation

13 October 2004 GST/HST Interpretation 54857 - Application for Designation of XXXXX as a Hospital Authority

. / 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. Additional information and documentation concerning the following points will help us understand the day-to-day operations of the institutions operated by XXXXX in order to determine if XXXXX meets the administrative criteria for designation as a hospital authority. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2004/10/15 RITS 52554 Application of GST to Sales of Time-share Resort Accommodation through the Sale of Resort Points ...
GST/HST Interpretation

1 March 1996 GST/HST Interpretation 11850-3 - Supply of Powdered Vitamins as an Ingredient for Livestock Feed and the Application of the GST

1 March 1996 GST/HST Interpretation 11850-3- Supply of Powdered Vitamins as an Ingredient for Livestock Feed and the Application of the GST Unedited CRA Tags ETA Sch VI, Part III, 1                                                                         File # 11850-3(MB)                                                                         Doc # 2671G                                                                         Ref: S1 of Pt III to Sch VI. ...
GST/HST Interpretation

29 May 1998 GST/HST Interpretation HQR0000577 - Plan Review Fees

If the work to be performed does not exceed $ XXXXX, the fee is $ xx. For work valued between $ XXXXX and $ XXXXX, the fee is $ xx on the first $ XXXXX and $ x on each additional $ XXXXX of valuation or part thereof. For work in excess of $ XXXXX, the fee is $ XXXXX on the first $ XXXXX and $ xx on each additional $ XXXXX of valuation or part thereof. ...
GST/HST Ruling

14 October 2016 GST/HST Ruling 170549 - Joint Venture Election Where Supplies Made by Non-Operator Nominee

We understand: 1. […][In Year X], an agreement (“the co-tenancy agreement”) was entered into by […] (ACo) and […] (BCo). ... ACo is owned by […] (Individual 1), […] (Individual 2) and […] (Individual 3). 4. BCo is owned by […] (Individual 4). 5. ACo and BCo entered into a Nominee Agreement with […] (the Nominee) […][in year X + 1]. 6. ...
GST/HST Ruling

17 March 2016 GST/HST Ruling 170841 - Application of GST/HST to coconut based beverages

STATEMENT OF FACTS We understand the facts as follows: 1. […], […] (the Company), manufactures and sells 3 coconut based beverage products (the Products) […]: a. […] (Product A); b. […] (Product B); and c. […] (Product C). 2. ... The Products include […][list of ingredients]. […]. 5. […] coconut cream is used as the base in the Products. 6. Product A has […]% natural coconut cream by volume. 7. Product B has […]% natural coconut cream by volume. 8. ...
GST/HST Ruling

25 January 2013 GST/HST Ruling 140259 - Application of the GST/HST to sponsorship revenue and advertising services

The [agreement] can be summarized as follows: […] [Describes the obligations of the Association and the Sponsor] […] [Describes the general provisions of the agreement] […] [Identifies which province's laws govern the agreement] 5. ... The sponsor is referred to in the agreement as "[…]". The terms of the sample agreement provides as follows: […] 7. ... Yours truly, Heather Reardon Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate     ...
GST/HST Interpretation

18 March 2019 GST/HST Interpretation 186839 - Personnes morales étroitement liées

Faits Selon l'information contenue dans votre [correspondance], dans […] (la « Convention Unanime ») en date du [jj/mm/aaaa] et dans […] (la « Convention des Actionnaires ») en date du [jj/mm/aaaa], notre compréhension des faits est la suivante: 1. […] (collectivement appelés les « Actionnaires ») sont chacun propriétaire de moins de 90% du capital-actions de […] (la Société). ... La Société a des filiales (les « Filiales ») dont chacune est la propriété exclusive de la Société. 3. ... La Convention Unanime a été conclue conformément à l’article […] de la Loi sur les sociétés par actions au Québec qui prévoit: […] 7. ...
GST/HST Ruling

5 August 2014 GST/HST Ruling 162970 - Tax Status of […][the Product]

The Product is new and has been launched in […] but not yet in Canada. 4. […]. 5. A sample of the Product, in the […] flavour, […], has been provided. 6. ... It comes in [#] different flavours: […][list of flavours]. * Taste: The Product tastes very much like the […] potato chips. * Texture: The Product is thin, light, puffed, and dry. ...

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