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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. ...

Specifically, the […] locations referred to above include: […] 5. […][Additional information from the report] 6. ... Accordingly, the municipalities operate on a basis of understanding and cooperation as the supplies have been ongoing since the expiry of the previous formal agreement. 7. […] 8. […] 9. […] states that a draft Agreement has been developed between the City and [XYZ] and outlines some of the key points as follows: a. […]; b. […]; c. […]; d. ... Invoices for the receipt and treatment of these wastewater […] will be prepared quarterly […] 10. […]. ...

X]. […] [Executor A’s] GST/HST account […] status […][is] currently “active”, […][Executor A’s] filing status is “non-filing”, and [Executor A’s] reporting period [is] “non-reporting”. […] [Executor A’s] business activity […][is reported] to be […]. 2. ... The Estate paid an Attorneyship fee of $[…] to [Executor A] […][around that same date and] remitted an amount of $[…] as HST directly to the Receiver General, by way of a bank draft ([…]). 5. ... The CRA deposited both of the above mentioned bank drafts on [mm/dd/yyyy], and the payments were posted to an account number […]. 7. […], the CRA received a completed General Application for Rebate of GST/HST (GST189) […] requesting a rebate of tax paid in error for a total of $[…] in respect of the […][amounts] remitted by the Estate as tax in respect of [Executor A's] Attorneyship fees [and] […] Executorship fees. 8. […]. 9. […]. 10. […]. 11. […][Subsequently], the Estate requested that the amount of the rebate request be increased to include also the $[…] remitted directly by the Estate as HST in respect of the Executorship fees paid to [Executor B], [thereby] increasing the rebate requested to $[…]. 12. ...

Subparagraph [...] of the Agreement provides that the Bank will be entitled to a quarterly [...] ... Where the [...] is [...] the Bank will pay the [...] re-payment to the Insurer. 10. ... Pursuant to section [...] of the Agreement, the Insurer will also be paying the Bank a [...]. ...

[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 119144   Business Number: […]   January 17, 2013 Dear [Client]: Subject: GST/HST RULING Rebate for printed books under section 259.1 of the Excise Tax Act Thank you for your letter of October 26, 2009, concerning the eligibility of […] (the Church) to claim a rebate for printed books pursuant to section 259.1 of the Excise Tax Act (ETA). ... The library is open to the congregation of the Church and members of the general public on [dd] and [dd] between the hours of […] and […]. ... Yours truly, Trent MacDonald Charities and Non-Profit Organizations Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate     ...

[Addressee] FILE: 153009 [Dear Client:] SUBJECT : [GST/HST INTERPRETATION] […][Whether a zero-rated supply of a Financial Service to a non-resident shareholder] This […][is about] whether […] (the Corporation) is making a zero-rated supply of a financial service to its non-resident shareholders. […]. […] […][The incoming submission] includes the […] analysis of various issues surrounding specific activities undertaken by the Corporation which relate to […] a zero--rated supply of a financial service being made by the Corporation to its shareholders. ... [The submission] suggests that this would arise with regard to the ongoing claim that the shareholders have against the Corporation as would be the case in a liquidation of the Corporation; and, 3) paragraph (b): * the operation or maintenance of … (an) account. ... If […] the Corporation is a “financial institution”, this section may zero-rate an otherwise exempt supply of a financial service, provided the supply is not excluded by paragraphs (a) to (e) of section 1, or by section 2, of Part IX of Schedule VI. […] If you require clarification with respect to any of the issues discussed […], please call me directly at 604-658-8526. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... We provide the following in response to your questions: 1 & 2. Depending on the facts of a particular situation, it may appear that there is an advantage when a significant portion of a tour package is short-term accommodation. ... Yours truly, Alyson Trattner Manager, Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate APPENDIX A- Tour Package elements: Short-term accommodation $ 930.00 Tour package purchased * $ 1,200.00 GST on accommodation 65.10 GST on tour package 84.00 less: Rebate (100% of GST paid) 65.10 less: Rebate (50% of GST paid on package) 42.00 Non-registered, non-resident tour operator's cost to operator's cost to acquire element acquire element forms part of the larger Tour Package Tour package includes short-term accommodation at a hotel or resort $ 930.00 Non-registered, non-resident tour $ 1,242.00 Supply made by a non-registered, non-resident tour operator (NR/NR) to a non-resident Operator's selling price $ 2,598.00 20% mark-up on cost ($930 + $1,200) GST not applicable- plus GST not rebated ($42)  ------------- Operator's revenue $ 2,598.00 Operator's revenue $ 2,598.00 less: Short-term accommodation 930.00 less: Tour package 1,242.00 includes GST paid and not rebated ($42)  -------------- Net amount $ 426.00 (before other expenses) Registered tour operator's amount charged to customer Operator's revenue (consideration) $ 2,510.15 GST 175.71 less: Rebate 87.86  ------------- $ 2,598.00 amount the same as the NR/NR's selling price Supply made by a registered tour operator to a non-resident Operator's revenue (consideration) $ 2,510.15 less: Short-term accommodation 930.00 registered tour operator entitled to claim ITC for GST less: Tour package 1,200.00 registered tour operator entitled to claim ITC for GST  ------------ Net amount $ 380.15 (before other expenses) 2005/07/25 — RITS 60361 — Monitoring Services ...

The Product label states: • XXXXX. • Recommended Use: XXXXX. • WARNING: Consult a health care practitioner prior to use if you are pregnant or breastfeeding. • XXXXX. • Medicinal Ingredients: XXXXX. • Non medicinal Ingredients: XXXXX. • Serving Portion XXXXX. • XXXXX. No artificial flavours, colours, or sweeteners, and no added sugar. • Refrigerate after opening. 10. The XXXXX Website states: • XXXXX • XXXXX • XXXXX Ruling Requested You would like to know how the GST/HST applies to supplies of the Product. ...

XXXXX (Product C) •   Product C is a XXXXX energy bar •   The flavours of Product C are: XXXXX •   All of the flavours of Product C are XXXXX chocolate-coated. 4. ... XXXXX (Product G) •   Product G is an XXXXX powder •   Product G states "Note: For therapeutic use only" •   Product G directions state, XXXXX •   Product G is labelled as a vitamin and mineral supplement 8. ... XXXXX (Product I) •   Product I is an XXXXX powder •   Product I states "Note: For therapeutic use only" •   Product I directions state XXXXX •   Product I is labelled as a vitamin and mineral supplement 10. ...

Section [...] provides that the capital commitment of each Limited Partner shall be equal to $[...] multiplied by the number of units ([...]), whereas the capital commitment of General Partner in respect of the interest of the General Partner is $[...]. 6. ... Based on section [...], the net income of the Partnership for each Fiscal Year shall be allocated to the [...] ... The General Partner receives amounts for a capital commitment of $[...] whereas, each Limited Partner's capital commitment is $[...] multiplied by the number of units, [...]. ...