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The value of the new vehicle is XXXXX[.] •   The dealership sells the new vehicle to the lessor; •   The lessee trades-in a used vehicle which at the time has an outstanding loan of XXXXX[.] •   The dealership credits the lessee XXXXX as a trade-in allowance for the used vehicle and claims a notional input tax credit of XXXXX (7/107ths of XXXXX) based on the trade-in allowance; •   The lease payments are calculated on the value of the new vehicle XXXXX less the trade-in allowance XXXXX net of the outstanding loan on the used vehicle XXXXX[.] The issues in this case to be resolved are:      1. who is entitled to the notional input tax credit on the trade-in of the used vehicle (i.e., the dealership or the lessor);      2. who accounts for GST on the lease payments; and,      3. what is the amount of the lease payment subject to GST? ... Matthews A/Manager Input Tax Credit & Co-ordination Unit General Applications Division GST Rulings and Interpretations GAD #: 2663 (GEN) c.c.: XXXXX P. ...

Pursuant to section […] of the […]([…][provincial act]), […][the members] entered into […] (the Agreement), dated [mm/dd/yyyy], respecting the establishment of a […]. 2. […] 3. ... [The Organization] will consist of […] members, […]. 5. [The Organization] is a “municipality” under paragraph (b) of the definition of municipality found in subsection 123(1) of the ETA. ... Article […] of the Agreement states that the initial objectives of [the Organization] are to: […] 7. ...

The medical services and supplies to the [Service Providers] are listed as: […] 16. […]. 17. ... The […] Agreement indicates that the [Service Providers] agree to provide the services as described in […] through their profession […]. […] […] The […] section of the Agreement requires that the Corporation provide the necessary facilities for the [Service Providers] to perform the contracted services. ... A selected public service body is: * a school authority, a university, or a public college that is established and operated otherwise than for profit, * a hospital authority, * a municipality, * a facility operator or * an external supplier. ...

The goals of the course include: •   XXXXX  XXXXX  XXXXX  XXXXX 15) The course covers the following topics: •   XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX 16) The XXXXX course for builders, renovators, inspectors, and designers and is offered i XXXXX sessions. ... The certificates state: •   " XXXXX- This is to certify that XXXXX has successfully completed the requirements for the XXXXX •   XXXXX This certifies that XXXXX has successfully completed this training program." •   " XXXXX This certifies that XXXXX has successfully completed this training program. ...

Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance 5 000.00 Amount depreciated over 36 term lease (LDV) $  5 400.00 Add: Loan repayment $0.00 Gross amount owed to lessor by lessee $  5 400.00 Monthly lease payment Monthly depreciation ($5,400/36) $     150.00 Add: Interest charge 88.90 $     238.90 Add: GST ($238.90 x 0.07) 16.72 Total amount per month lessee remits to lessor   $     255.62 Response: The above calculation of the amount of GST on each lease payment ($16.72) is correct. ... Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance 5 000.00 Amount depreciated over 36 term lease (LDV) $  5 400.00 Add: Loan repayment $  3 000.00 Gross amount owed to lessor by lessee $  8 400.00 Monthly lease payment Monthly depreciation ($5,400/36)  $     150.00 Add: Interest charge 88.90 $     238.90 Add: GST ($238.90 x 0.07) 16.72 Amount per month lessee remits to lessor re lease $     255.62 Monthly loan payment Monthly principal repayment (3,000/36) $       83.33 Add: Interest factor for loan amount 10.50 $       93.83 Total amount per month lessee remits to lessor $     349.45 Response: The above calculation of the amount of GST on each lease payment ($16.72) is correct. ... Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance Initial value $12,000.00 Amount of trade-in allowed on lease 10 400.00 Amount given to owner in cash $  1,600.00 Amount depreciated over 36 term lease (LDV) $         0.00 Add: Loan repayment $  8 000.00 Gross amount owed to lessor by lessee $  8 000.00 Monthly lease payment Monthly depreciation ($0) $         0.00 Add: Interest charge 70.00 $       70.00 Add: GST ($70.00 x 0.07) 4.90 Total amount per month lessee remits to lessor, re lease $       74.90 Monthly loan payment Monthly principal repayment (8,000.36) $     222.22 Add: Interest factor for loan amount 28.00 $     250.22 Total amount per month lessee remits to lessor $325.12 Response: The above calculation of the amount of GST on each lease payment ($4.90) is correct. ...

On the cheque, there is a notation saying $[...] + [...]GST and the cheque-stub has the same details for auditing and ITC purposes; 6. ... In order for this section to apply the following conditions have to be met: • The registrant makes a taxable supply in Canada of property or a service that is not a zero-rated supply; • A particular person, the customer, acquires the property or service from the registrant or another person; • The registrant gives a rebate in respect of the property or service to the customer (a particular person) with a written indication on such rebate that a portion of the rebate is an amount on account of tax; and • Subsection 232(3) does not apply to this rebate. ... On this cheque, there is a notation saying $[...] + [...]GST and the cheque-stub has the same details for auditing and ITC purposes. ...

Examples of cases for which funding may be available [...] include: [...] 9. ... This agreement includes a [...] personal financial services package for all [...] employees. 24. ... A non-member is not eligible to [...] or financial assistance. [...] In conclusion, [...] ...

Available options for this chair are: •   wheelchair wheels with anti-tip casters, and footplates; •   positioning cushions; •   tray table; and •   user-operated brakes and seat tilt control. ... There are three models available: •   Basic Tilt Chair •   Basic Recliner •   Basic Tilt Recliner Although these chairs are supported on casters and are therefore mobile, control of mobility does not rest with the occupant of the chair. ... The accompanying parts, accessories, and attachments will have the same zero-rated status as the wheelchair, provided that they are included as part of a single supply of a wheelchair product that is supplied for a single consideration: •   tray table; •   anti-tip casters and footplates; •   user-operated brakes •   seat tilt control, •   positioning cushions; and •   protective padding. ...

[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 138581   Business Number: […]   March 12, 2013 Dear [Client]: Subject: GST/HST RULING Determining if an entity is a non-profit organization This is in response to […], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to […] (the Corporation). ... The Corporation was established by […] dated [mm/dd/yyyy]. […] was issued pursuant to […](the Provincial Act) and[…](the Provincial Regulations). 2. ... Yours truly, Michael Mavis Government Sectors Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate     ...

The following excerpts from your website describe the […] acting programs: […] 5. ... This is the only program which is offered to children in higher grades than [Grade B] In this program the child can choose from [#] specific topics, each being [#] minutes in length. […] Program involves […] through acting along with discussions and visuals The child can choose a […] session for $[…], or a […][longer] session for $[…] 14. ... Sincerely, Connie Carnegie Senior Rulings Officer Public Service Bodies and Rebates Unit Public Service Bodies and Governments Division GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] 4 […] 5 […] ...