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Statement of Facts •   XXXXX is registered for the GST. •   In the course of its business activities, XXXXX may direct their clients to seek XXXXX a mortgage with the XXXXX[.] •   If the client receives XXXXX will compensate XXXXX for directing their client to them. •   The service provided by XXXXX consists of XXXXX completing a form entitled XXXXX[.] The form is an internally produced document and is not provided by XXXXX[.] •   The form contains the following information: •   name, current address and phone number of purchaser; •   address of the property purchased; •   a space for notes which may indicate that the purchaser is a previous XXXXX customer; •   Preprinted statements on the form include the following: •   "A referral fee if any up to and including XXXXX will be paid to XXXXX[";] •   "XXXXX[";] •   "When completing the XXXXX application, please ensure XXXXX numbers are completed." •   XXXXX does not prequalify the customer for XXXXX, nor completes a XXXXX application form or performs any other verification activity on behalf of the bank. ...

On the label, one can find the following indications: •   real milk chocolate with roasted almonds for fondue or real milk chocolate for fondue •   recipe for two servings of chocolate fondue: XXXXX 35% cream XXXXX chocolate (with or without almonds) fresh fruits Slowly warm up cream. ... The wrapper carries the following information: On the front of the label: •   The weight of the bar- XXXXX •   The price- XXXXX •   The message XXXXX •   XXXXX •   All of the above text messages are provided in English and French •   Prominently displayed is the name of an organization "XXXXX XXXXX and the phrase XXXXX •   The website for the group XXXXX On the back of the label: •   The fondue recipe described above •   XXXXX •   The address of the organization featured on the front is enclosed in a box: XXXXX •   the phrase "Made in Canada" along with a Maple Leaf symbol •   A list of ingredients and allergy information •   With the exception of the address, all the information is provided in English and French Interpretation Requested You are asking us to confirm that the supply of the above-described bars of chocolate is considered not taxable under the GST/HST. ... For your information, I am enclosing a copy of our current publication, Ch. 4.3 " Basic Groceries ", since Memorandum 300-3-3, which you referred to in your letter, is now obsolete. ...

The Supplier's head office is in [...] [Participating Province X]. 4. ... The Membership Cards are plastic cards [...]. 7. Memberships acquired [...] can be purchased in [...] month, [...] month or [...] month increments, for$[...], $[...] or $[...] respectively. ... Each month, [...]. 10. [...] 11. When a Membership Card is sold [...] 12. ...

The Original Parcel was subdivided in [yyyy] into two parcels, the first being approximately […] in size and bearing the legal description […] (“Lot A”), and the second being approximately […] in size and bearing the legal description […] (“Lot B”). ... A copy of the Agreement was provided for our review. 7. […] the Organization required that the Society sell [#] of the [#] units in the completed Complex to the Provincial Rental Housing Corporation […] (“the Corporation”), […] 8. ... Resulting […] (“Lot 1”) is comprised of [#] of the residential units in the Complex. ...

You have stated that the Charity has a permanent establishment in the following provinces: • Ontario, • Nova Scotia, • British Columbia, • Alberta, • Manitoba, • Saskatchewan, • New Brunswick, • Prince Edward Island, and • Newfoundland and Labrador. ... The provincial rebate factor for a charity resident in: • Ontario is 82%. • Nova Scotia is 50%. • New Brunswick is 50%. • Newfoundland and Labrador is 50%. • Prince Edward Island is 35%. ... To determine the provincial part of the HST, multiply the HST paid or payable by: • 7/12 for those purchases taxed at 12%; • 8/13 for those purchases taxed at 13%; • 9/14 for those purchases taxed at 14%; • 8/14 for those purchases taxed at 14% before the 2008 rate change; or • 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ...

These directors are to be appointed or elected as follows: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 7. XXXXX current Board of Directors includes XXXXX Directors comprised as follows: •   XXXXX •   XXXXX •   XXXXX 8. ... Where a municipality owns at least 90 % of the shares or capital of an organization or the assets of an organization are vested in the municipality in the event of the organization's dissolution, the organization will be considered to be owned by the municipality. ...

[The Company] is a corporation located in [...] [a participating province] and is registered for purposes of the GST/HST (BN# [...]). 2. The [Company] [assists] its non-resident clients in relation to the registration [...] 3. [...]. 4. ... The Company supplies a service to its clients that [...]. The company obtains [...] for comparison purposes. [...]. ...

Travel Agency's books and records: Invoice to customer Air fare $500.00 HST     75.00 Total Air fare   575.00 Hotel Accommodation   200.00 GST     14.00 Total Hotel Accommodation   214.00 Total Payable by customer $789.00 Invoice to air carrier Commission earned $50.00 HST     7.50 Total Payable by air carrier $57.50 Invoice to hotel Commission earned $30.00 HST     4.50 Total Payable by hotel $34.50 Travel agency's GST/HST return: GST/HST collectible $12.00 Input tax credits (GST/HST paid out)    0.00 Total GST/HST remittance $12.00 Travel agency's statement of account: Total collected from customer on behalf of air carrier and hotel   789.00 Less commissions earned and applicable HST     92.00 Amount to be forwarded $697.00 Air Carrier's books and records: Revenues: Air fare $500.00 HST     75.00 Total Air fare $575.00 Expenses: Travel agency's commission on air fare $50.00 HST     7.50 Total Payable to travel agency $57.50 Air carrier's GST/HST return: GST/HST collectible $75.00 Input tax credits (GST/HST paid out)     7.50 Total GST/HST remittance $67.50 Hotel's books and records: Revenues: Hotel accommodation $200.00 GST     14.00 Total Payable by travel agency $214.00 Expenses: Travel agency's commission on hotel accommodation $30.00 HST     4.50 Total Payable to travel agency $34.50 Hotel's GST/HST return: GST/HST collectible $14.00 Input tax credits (GST/HST paid out)     4.50 Total GST/HST remittance $  9.50 The latter portion of each response will provide general statements on each scenario. ... Travel Agency's books and records: Invoice to customer Air fare $500.00 GST     35.00 Total Air fare   535.00 Hotel Accommodation   200.00 HST     30.00 Total Hotel Accommodation   230.00 Total Payable by customer $765.00 Invoice to air carrier Commission earned $50.00 GST     3.50 Total Payable by air carrier $53.50 Invoice to hotel Commission earned $30.00 GST     2.10 Total Payable by hotel $32.10 Travel agency's GST/HST return: GST/HST collectible $5.60 Input tax credits (GST/HST paid out)   0.00 Total GST/HST remittance $5.60 Travel agency's statement of account: Total collected from customer on behalf of air carrier and hotel $765.00 Less commissions earned and applicable GST     85.60 Amount to be forwarded $679.40 Air Carrier's books and records: Revenues: Air fare $500.00 GST     35.00 Total Air fare $535.00 Expenses: Travel agency's commission on air fare $50.00 GST     3.50 Total Payable to travel agency $53.50 Air carrier's GST/HST return: GST/HST collectible $35.00 Input tax credits (GST/HST paid out)     3.50 Total GST/HST remittance $31.50 Hotel's books and records: Revenues: Hotel accommodation $200.00 HST     30.00 Total Payable by travel agency $230.00 Expenses: Travel agency's commission on hotel accommodation $30.00 GST     2.10 Total Payable to travel agency $32.10 Hotel's GST/HST return: GST/HST collectible $30.00 Input tax credits (GST/HST paid out)     2.10 Total GST/HST remittance $ 27.90 General comments on Scenario 2: The customer is required to pay the HST and the GST. ... Portion of the price that is attributable to the air fare (supply made in Nova Scotia) $500.00 HST     75.00 Sub-total $575.00 Portion of the price that is attributable to the hotel accommodation, car rental and meals (supplies made in British Columbia): $   500.00 GST        35.00 Sub-total $   535.00 Total payable by customer $1,110.00 Invoice to tour operator Commission earned $100.00 HST     15.00 Total Payable by tour operator $115.00 Travel agency's GST/HST return: GST/HST collectible $15.00 Input tax credits (GST/HST paid out)     0.00 Total GST/HST remittance $15.00 Travel agency's statement of account: Total collected from customer on behalf of tour operator $1,110.00 Less commission earned and applicable HST      115.00 Amount to be forwarded to tour operator $   995.00 Tour Operator's books and records: Revenues: Tour package sold for $1,000.00 Portion of tour package where HST applies: ($1,000 x 50%) $   500.00 HST        75.00 Sub-total $   575.00 Portion of tour package where GST applies: ($1,000 x 50%) $   500.00 GST        35.00 Sub-total $   535.00 Total $1,110.00 Expenses: Travel agency's commission on tour package $100.00 HST  15.00 Total Payable to travel agency $115.00 Tour operator's GST/HST return: GST/HST collectible $110.00 Input tax credits (GST/HST paid out)     15.00 Total GST/HST remittance $  95.00 General comments on Scenario 5: The customer is required to pay the HST and the GST. ...

22 March 1996 GST/HST Interpretation 11650-1[3]- Real Property Unedited CRA Tags ETA 165; ETA 169; ETA 171; ETA 221; ETA 228; ETA 232; ETA 268                                                                         File #: 11650-1(glr)                                                                         s. 165, 169, 171, 221, 228, 232, 268 OFFICER: Garry L. Ryhorchuk Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233 XXXXX March 22, 1996 I refer to Ms. ... Ryhorchuk GAD #: 1271(REG) Imposition Team ...

. •   The product is a concentrated XXXXX juice. •   The product comes in XXXXX ml bottles (XXXXX oz.) •   The product contains citric acid, sodium benzoate and potassium sorbate. •   The recommended use of the product is to take XXXXX in XXXXX of purified water or juice daily, or drink pure. •   The product is best taken on an empty stomach. •   The bulletin states; "Most people drink XXXXX either undiluted or mixed with a fruit juice. ... " •   The bulletin lists the benefits of the products as follows: •   Regenerates cells •   XXXXX •   Maintains and moisturizes skin •   Penetrates to the dermis. •   Anti-inflammatory, antiviral, antibacterial, antifungal. •   Good for the digestive tract. ...