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The tuition fee for preschool, junior kindergarten and kindergarten programs are as follows: Full day students XXXXX per month / 5 days XXXXX per month / 3 days XXXXX per month / 2 days [i] * Half day students XXXXX per month / 5 half days XXXXX per month / 3 half days XXXXX per month / 2 half days 11. ... What is the GST status of tuition fees for the following:  •  grades 1, 2 and 3;  •  kindergarten;  •  junior kindergarten; and  •  preschool. 2. ... Tuition fees for the following are exempt:  •  grades 1, 2 and 3;  •  kindergarten;  •  junior kindergarten; and  •  preschool. 2. ...

. / 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. ... In [mm/yyyy], [the Organization] purchased [#] residential condominium units (collectively referred to hereafter as “the Units”) for $[…] plus $[…] HST from […] (“the Developer”), the registered owner of the newly constructed condominium complex in which the Units are situated. According to the Buyer Statement of Adjustments provided for our review, the Units are legally described as Strata Lots […]. […] […][A question is] whether [the Organization] was similarly precluded from claiming the British Columbia new residential rental property rebate in respect of the provincial portion of the HST payable in light of its eligibility for a British Columbia public service bodies’ rebate (albeit for a lesser amount) in respect of that tax. […]. ...

. / 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. ... STATEMENT OF FACTS * Your company occasionally supplies real estate valuations for insurance claims. * You supplied two fire insurance reports to us as samples of your work: 1) […][Address in Canada], produced for […] and 2) […][Address in Canada], for […]. * The report for the first case stated at page [#]: “Property inspection –... ... In this particular situation – valuation services that concern property insurance claims – the service would be exempt under the definition of financial service in subsection 123(1) if it complied with paragraph (j.1) of that definition and was not excluded by paragraph (r). ...

Both products are sold in [#] ml bottles that are sealed […]. 3. […] [weight of raw fruit used in production]. 4. Bottle labelling suggests individuals […] [suggested serving size] 5. ... RULING REQUESTED You would like to know if the supply of your […] juice blends, in [#] ml bottles, is subject to GST/HST. ...

The purpose of the Corporation is […] 3. The members of the Corporation are: […][Member #1], […]. 4. ... [Member #1] registered for GST/HST purposes on [mm/dd/yyyy]. 14. […]. 15. ... Yours truly, Desneiges Arbour Charities and Non-profit Organizations Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 […]. 2 […]. 3 […].     ...

The following information has been provided in your letters, from the web-sites of XXXXX and during our telephone conversations XXXXX: •   XXXXX. •   The XXXXX receives funding from the XXXXX. •   The office of the XXXXX is not located on a reserve. •   XXXXX. •   The members of the XXXXX are elected and are responsible for their operating budget XXXXX. •   For the year XXXXX a motion was passed by the XXXXX designating the office of XXXXX as the finance and administration unit in charge of budgets, accounting, supporting document retention, monthly financial statements, etc. •   The XXXXX is incorporated under the Laws of Ontario as a corporation XXXXX. •   The XXXXX is overseen by a Board of Directors representing the XXXXX. •   The objective of the XXXXX. •   The office of the XXXXX is not located on a reserve. XXXXX. •   The XXXXX elects the directors of the XXXXX from the members of the XXXXX. ... Chesterman Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 57840 — Supplies to Partnership ...

At the time of purchase, the Property was a vacant lake-front parcel of land, […] feet wide and […] feet deep. ... You took out building permits and built a […] square foot cottage on the Property in [yyyy]. ... Yours truly, Eric Paraskake Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate     ...

STATEMENT OF FACTS We understand the facts as follows, based on the information provided, our telephone conversations, and the website […]: 1. […] ([…][the Organization]) is part of […]. ... To ensure [the Event was] successful […], […] [the Organization] enlisted the participation of sponsors. ... The agreement with [Sponsor #1] included the following clauses: […][Clauses from the agreement including sponsorship rights and consideration payable] […] [Sponsor #1 sponsored a video] 12. […] stated that the […] video was shared […][online]. […] Agreement with [Sponsor #2] 13. ...

The Platform may provide refunds for delivery services]. […]: […][The Platform limits its liability for the delivery service to the consumer to the amount paid by the consumer for that service] […] 3. ... The delivery driver provides its services to the Platform, which the Platform provides to consumers or merchants] […][Information on relationship between a delivery driver and the Platform] […] […]: […][Definitions] 4. […][Information on the Platform webpage about refunds to consumers. ... Sincerely, David Phoenix, CPA, CGA Industry Sector Specialist Services and Intangibles Unit General Operations and Border Issues Division GST/HST Rulings Directorate FOOTNOTES 1. […] 2. […] 3. […] ...

USco is in the business of providing […] information to its customers. ... USco purchases some […] information from […], Canco. 6. Canco does not have contact with USco’s customers and is not otherwise involved in the supplies made by USco to its Canadian customers. 7. ... As explained in GST/HST Policy Statement P-051R2, Carrying on business in Canada, the factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: • the place where agents or employees of the non-resident are located; • the place of delivery; • the place of payment; • the place where purchases are made or assets are acquired; • the place from which transactions are solicited; • the location of assets or an inventory of goods; • the place where the business contracts are made; • the location of a bank account; • the place where the non-resident's name and business are listed in a directory; • the location of a branch or office; • the place where the service is performed; and • the place of manufacture or production. ...