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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. ... As such, it is a charity for purposes of the GST (Goods and Services Tax)/HST (Harmonized Sales Tax). • The Foundation is not registered for purposes of the GST/HST. • XXXXX • The Foundation's XXXXX • XXXXX • XXXXX • XXXXX Ruling Requested Is the Foundation eligible for designation as a hospital authority? ... To qualify for designation as a hospital authority, an organization must operate a "public hospital" that meets the following criteria: • it is recognized as a public hospital by the government of the province in which it is located; • it is established and operated otherwise than for profit; • it is operated for the medical or surgical treatment of the sick or injured; and • it provides and maintains inpatient beds and services. ...

It also indicated that a new mortgage interest in the Lands was registered for […] with a value of $[…]. 9. ... It also indicated that the […] has a mortgage interest in the Lands with a value of $[…]. 12. ... Sincerely, Mathieu Purney Senior Rulings Officer Financial Services Unit Financial Institutions and Real Property Division GST/HST Rulings Directorate FOOTNOTES 1 Section [#] of the Agreement 2 Preamble and section [#] of the Agreement 3 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 4 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 5 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 6 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 7 Paragraph [#] of the Agreement and Schedule […] as amended by section [#] of the Amendment. ...

Example 2: • The Company has signed an agreement on June 1, 2010, with a customer, Customer Y, to inspect its XXXXX project which will take 4 months to complete. • An advance billing was sent to the customer on June 1, 2010, for the total inspection fee of $1,000 which will be payable in 2 equal instalments on June 1, 2010 and September 1, 2010. • Customer Y will pay its instalments on the due dates. • The Company will perform 100% of its inspection services on or after July 1, 2010. ... An amount for a supply of a service becomes due on the earliest of the following days: • the date of an invoice for that amount for the supply; • the day the supplier first issues that invoice for the amount, • if there is an undue delay in issuing that invoice, the day the supplier would have issued the invoice; and • the day the client is required to pay that amount under a written agreement. ... Therefore, the Company must account for the 5% federal part of the HST (i.e., $1,000 * 100% * 5% = $50) in its net tax calculation in its GST/HST return for the reporting period that includes May 15, 2010, and the 8% provincial part of the HST (i.e., $1,000 * 75% * 8% = $60) in its net tax calculation in its GST/HST return for the reporting period that includes July 1, 2010. ...

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 123250 May 13, 2011 Dear [Client]: Subject: GST/HST RULING Evidence of Registration for Purposes of the Publications Supplied by a Registrant (GST/HST) Regulations Thank you for your letter of March 25, 2010, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to magazines shipped to Canada by your client, [...] ... Statement of Facts We understand that: • [The Company] is registered for GST/HST purposes. • Persons within Canada place an order with [the Company] to purchase a subscription to [...] magazine. • Once [the Company] receives an order, it invoices the Canadian customer accordingly and collects the applicable GST/HST. • [...] magazines are shipped to Canada in bulk, to be delivered to Canadian customers (e.g., individuals, commercial businesses) through the Canada Post system. • [The Company] acts as the importer of record when a shipment of magazines comes across the border. • [The Company] indicates its GST/HST registration number on the Canada Customs commercial invoice to facilitate the release of the shipment. • Once a shipment is released, the magazines are distributed through the Canada Post system for delivery to the Canadian customers. ...

The price is XXXXX in 1994 dollars to be paid in a series of payments starting with an advance before the agreement is signed followed by payments: •   on submission of certified design drawings •   on completion of successful pre-trip system check •   on mobilization of the schnabel and shipping saddles on XXXXX property •   on delivery of each of [(]XXXXX RSGs) 5. ... XXXXX shall provide all railway cars and arrange for rail transportation by XXXXX of the schnabel and RSGs including being responsible for •   obtaining all railway clearances, permission and approval for the transport by rail of the schnabel, •   satisfying all conditions imposed by any railway company, •   paying all railway freight charges including line haul charges and special train charges, •   establishing the route, and •   any modification or improvement to track or the right of way, all at XXXXX own expense; 7. ... The insurance taken out by XXXXX is to include: •   general liability insurance for damage because of bodily injury including death of any person caused by the schnabel; •   property damage insurance for direct physical loss up to full replacement cost of the schnabel; •   workers' compensation or similar XXXXX insurance; •   contractor's equipment insurance to cover equipment used in performing XXXXX responsibilities; •   automobile third party liability insurance to cover all motor vehicles owned, hired or used by XXXXX for all claims for bodily injury including property damage and passenger hazard with limits of not less than XXXXX per occurrence. 9. ...

Statement of Facts We understand the facts to be as follows: 1. […] (Company A) supplies plant material grown to produce food for human consumption. 2. The plant material is grown, sold and shipped in […]. 3. All plant material is rooted with or without leaves. 4. ... Yours truly, Angela Stachowski Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...

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. ... For example, a charity is resident in [Participating Province A] and [...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence TO: XXXXX XXXXX XXXXX FROM: Marilena Guerra Financial Institutions Unit Excise and GST/HST Rulings Subject: Interest Income/Expense Arbitrage Accounts This is in reply to your memorandum XXXXX to XXXXX Tax Services office which has been forwarded to us. ... The Bank is using the following output based formula: (Non-resident Interest Expense + Non-resident Interest Income + Other Income) (Total Interest Expense + Total Interest Income + Total Other Income) 4. ... Marilena Guerra Senior Rulings Officer Financial Institutions Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate XXXXX 2004/07/27 — RITS 51623 — GST/HST Treatment of Various Health-related Products ...

On [mm/dd/yyyy], you purchased a vehicle from [...] (the "Dealer"), a GST/HST registrant automobile dealership located in [...] ... You also paid an amount of [...] ("[...] [Province Y- Provincial Tax]") in respect of the purchase of the vehicle; 4. ... The vehicle was manufactured by [...] (the "Manufacturer"); 6. ...

For GST purposes, the Board operated as a XXXXX[.] •   Through the XXXXX the functions of the Board were transferred to the non-profit Association XXXXX[.] •   The mandate of the Board and now the Association is to support the development of a XXXXX. As such, the Board (and now the Association) is empowered by regulations under the XXXXX regulations to collect a fee of XXXXX[.] •   XXXXX[.] •   The fees collected form part XXXXX, "are used to provide or pay for any or all of the following: a) establishing and administering a XXXXX; b) education programs for the purpose of the XXXXX[;] c) expenditures incurred in the XXXXX[;] •   In accordance with these objectives, the Association makes various payments XXXXX[.] •   There are essentially two kinds of payments made by the Association: 4. ... In this case the recipient must document the number XXXXX before the Association makes payment. •   XXXXX[.] ...