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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Ruling Requested You are requesting that the supplies of stents made by XXXXX identified in Fact #4 fall within section 25 of Part II of Schedule VI and thus are zero-rated supplies; i.e.: •   Cardiovascular stents; •   Esophageal stents; •   Tracheobronchial stents; •   Biliary stents; •   Colonic stents; and •   Ureteral stents. ... Yours truly, Susan Eastman Municipalities and Healthcare Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/12/06 — RITS 82659 — Supplies of an Admission Made by the City 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 In a telephone conversation and in a subsequent e-mail, you mentioned that XXXXX also provides a XXXXX. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/12/05 — RITS 62908 — Eligibility for the Code 8 Rebate of Travel Allowances Given to Employees as an Inducement to Gain or Maintain Their Employment ...

More than [...] % of the plan members are employed by a related group of employers. ... (the Trustee) states, [...]. 4. Subsection [...]. [quote from provincial benefit regulation] 5. ... Under section [...] of the MTA, the Trustee is responsible to [...]. 7. ...

Nous comprenons que: •   XXXXX (le « preneur ») a conclu une entente pour louer l'aéronef suivant de XXXXX (le « bailleur »), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX •   Le contrat de location commence XXXXX et se termine en XXXXX. •   L'aéronef sera importé à l'aéroport XXXXX et sera exporté le XXXXX. •   Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ... Patrick McKinnon Gestionnaire Unité des questions frontalières Division des opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2007/04/03 — RITS 50644 — Government Funding ...

Nous comprenons que: •   XXXXX (le « preneur ») a conclu une entente pour louer l'aéronef suivant de XXXXX (le « bailleur »), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX •   Le contrat de location commence le XXXXX et se termine le XXXXX. •   L'aéronef sera importé à l'aéroport XXXXX et sera exporté le XXXXX. •   Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ... Carolle Mercier Agente technique Unité des questions frontalières Division des opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2007/05/01F — RITS 91762 — Valeur de l'importation temporaire d'un aéronef loué ...

1 March 1996 GST/HST Interpretation 11650-2- Approval and Acceptance of Annual Blended Rates for the Purposes of Claiming Input Tax Credits (ITC's) Under the Excise Tax Act (the Act) Unedited CRA Tags ETA 169; ETA 141.01                                                                         File #: 11650-2(on)                                                                         c.n. 2486(GEN)                                                                         s. 169 & 141.01 XXXXX March 1996 Dear Sir: I refer to your letter of June 8, 1995, requesting the approval and acceptance of annual blended rates for the purposes of claiming input tax credits (ITC's) under the Excise Tax Act (the Act). ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The front of the package contains the following information: • XXXXX • XXXXX • XXXXX The front of the box is XXXXX so that an actual XXXXX, with the XXXXX cover, can be seen. 5. ... The back panel also contained the following information about the Product: • XXXXX • XXXXX • XXXXX 7. ...

Statement of Facts You have provided with your letter copies of the agreement of purchase and sale dated April [...], 2010, Addendum Schedule [...] and Addendum Schedule [...] both dated April [...], 2010, a counter offer dated April [...], 2010, and a Notice of Removal of Schedule [...] dated May [...], 2010. ... Addendum [...] states that the purchase price is to read $[...] including applicable tax, and the closing date is to read on or before August [...], 2010. 5. ... Addendum Schedule [...] states the buyers and the seller agree that the buyers are to provide a certified cheque in the amount of $[...]. ...

The following documents were submitted for our consideration: * Form GST386, Rebate Application for Foreign Conventions, on which [Company A], a non-resident located in […][Country Z] claimed a FCTIP rebate of $[…] as the organizer of a foreign convention. ... The invoices for the hotel accommodations were not included. * A letter from [Company A] describing the purpose of the meetings. ... The program agenda indicates that the following activities took place over the period from [mm/dd] to [mm/dd/yyyy]: * Arrival in [City 1] on […] [Day 1] * [Day 2] […] [describes included tours, networking lunch and dinner]. * [Day 3] […] [describes included tours, networking lunch and dinner]. * [Day 4] Travel to [City 2]. […] [describes included tours, networking dinner]. * [Day 5] […] [describes included tours, award dinner]. * [Day 6] Departure from [City 2] […]. […][Interpretation Given] In order for an event to qualify as a foreign convention for purposes of the FCTIP, it must first be established that the event is a convention for GST/HST purposes. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 153092 Business Number: [...] ... Ruling Requested You would like to know if the company's supply of a box of [#] or [#] individually wrapped cookies is subject to the GST/HST. ...