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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. ... Stinson & Son Ltd. (T-549-04). Nous nous excusons de notre réponse tardive. ... À mon avis, les fabricants et les importateurs peuvent se fonder sur les indications prima facies d'« utilisation projetée » par les revendeurs et par les distributeurs comme la demanderesse pour l'application du volet de la « destination de l'utilisation » et éviter d'inclure la taxe d'accise de 0,04 $ par litre vendu. » De plus, au paragraphe 29 de la décision, la Cour stipule ce qui suit: « Les deux volets du critère ne peuvent être appliqués simultanément dans une transaction entre le fabricant et un revendeur, et le revendeur devient donc responsable du paiement de la taxe d'accise si l'utilisation projetée du bien en litige lors de la revente est incompatible avec l'utilisation projetée qui a permis, à l'origine, d'exonérer la vente du paiement de la taxe d'accise de 0,04 $ par litre ». ...

We have reviewed the website referenced in your submission, […] 5. The ingredients for the products are as follows: Product A: […]. Product B: […]. Product C: […]. Product D: […]. 6. Marketing for Product A states that it can help […]. 7. ... Marketing for Product C includes claims that the product can help […]. 11. ...

[Company B] and [...] [Company C] formed a joint venture called [...] ... Such rights, limitations and obligations are as set out in the [...], which includes Schedule [...], [...] ... You paid $[...] at the time of entering the Purchase and Sale Agreement and gave the Developer [...] post-dated cheques, each for $[...], and dated for the first day of each month beginning [mm/dd/yyyy] (i.e., the cheques totalled $[...]). ...

The Dealership can provide a loaner vehicle for up to [#] days at $[…] per day without authorization by the DSM. ... The total claim in the amount of $[…], including HST, includes itemized charges for parts, labour and a loaner vehicle charge of $[…]; c. ... The total claim in the amount of $[…], including HST, includes itemized charges for parts, labour and a loaner vehicle charge of $[…] that was claimed under [Program X]; c. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product label states: • XXXXX. • XXXXX. • XXXXX. • XXXXX. 11. The XXXXX Website states: • XXXXX. • XXXXX • XXXXX. ... Consequently, supplies of the Product are taxable at 5% GST, or 12 %, 13% or 15% HST as applicable. ...

The [Professional Organization] was incorporated [...] by an Act of Parliament (the "[...] ... The [Professional Organization] sets standards for [...]. 5. In fulfilling its mandate the [Professional Organization] uses an examination process [...]. 6. [...] 7. Upon achieving a satisfactory result on the examination, the [...] receives a certificate [...]. 8. ...

XXXXX provides the following programs: (A) XXXXX •   XXXXX[;] •   provides music appreciation and experience for children XXXXX[;] •   class meets one time per week XXXXX[.] (B) XXXXX •   provides an environment for children XXXXX in which emotional, physical, intellectual and creative experiences are offered through a combination of a play school and music program; •   XXXXX[;] •   XXXXX[.] ... Music lessons include lessons that develop skills in: •   musical performance (involving the use of the human voice or musical instruments); •   conducting an orchestra; or •   musical composition. ...

DATE January 21, 2013 TO [Addressee] FROM Dwight Kostjuk Senior Rulings Officer Aboriginal Affairs & Educational Sectors Unit PSBs & Governments Division Excise & GST/HST Rulings Directorate   FILE 146225 SUBJECT : GST/HST INTERPRETATION- Application of GST/HST to a Supply of a Legal Service Performed in Large Part on a Reserve and Provided to an Indian Individual […][Scenario A] A lawyer is based on a reserve.  ... A part of […] [the lawyer's] services do not occur on a reserve.  ... Interpretation Provided It is our understanding […] that the recipient of the legal service is the Indian individual and is not the Government of Canada. […]. ...

The Company produces and packages the Product in […] […] grams […][containers] sealed with […] covers. 4. The […] cover for the Product contains a universal product code (UPC) for scanning and a listing of the ingredients. 5. ... Words such as “[…]” and “[…]” are printed on the outside of the shipping carton. 9. ...

This interpretation letter also acknowledged that XXXXX was not carrying on business in Canada for GST/HST purposes. •   XXXXX which is a corporation resident in Canada and registered for GST/HST purposes, operates a XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   The XXXXX were imported between XXXXX. •   XXXXX was the importer of record of the XXXXX and paid GST at time of importation. •   Title to the XXXXX transferred from XXXXX when the XXXXX arrived at XXXXX. XXXXX did not take ownership of the XXXXX. •   XXXXX. •   XXXXX. Interpretation Requested Does the ITC relief mechanism under section 180 of the Act apply with respect to the GST paid on the XXXXX at the time of importation? ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/09 — RITS 55422 — [New Residential Rental Property Rebate] ...