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GST/HST Ruling

12 March 2013 GST/HST Ruling 144339 - Supply of in–home services

From May September 2011, you required the services of the Company for [#] [#] hours per week. ... According to the Company's website […], the Company provides the following services: in-home services, emergency care, […], nursing care, […]. 3. ... You enclosed a letter from […] at […] [the Province] dated [mm/dd/yyyy], indicating [individual X] was also entitled to [#] hours of government-funded "home support" per month through [the Province] effective [mm/dd/yyyy]. […]. ...
GST/HST Ruling

24 May 2019 GST/HST Ruling 187346 - […][Application of the GST/HST to the supply of a food product]

The Product is available in [various] blends, namely, […]. 5. You provided a sample of […][blend 1], which has the following ingredients: […]. 6. ... The manufacturer’s website describes […][blend 1] as follows: […]. 10. […]. 11. In physically examining the contents of […][blend 1], it can be described as […], small […] grains, with flax seeds […]. 12. ...
GST/HST Ruling

1 August 2024 GST/HST Ruling 245954r - […][prepackaged, ready-to-drink beverage]

The Company sells the Product to retailers, and to consumers on its website, […]. 4. The Product is prepackaged for sale in [#] and [#] packages of [#] ml containers. There are [#] flavours: […]. 5. The Product is not carbonated nor does it contain any natural fruit juice. 6. ...
GST/HST Interpretation

19 November 2010 GST/HST Interpretation 129921 - Employee Rebate

In a letter dated April 30, 2010, and addressed to [...] of the [...] ... [Individual A] and [...] [Individual B] are married. 3. [Individual A] worked as a commissioned [salesperson] for [...] ... In a subsequent letter dated September 20, 2010, and addressed to [...], of the [...] ...
GST/HST Ruling

27 April 2018 GST/HST Ruling 185888 - Aeromedical Repatriation Services

The medical escorts will have […][instructions] for providing care to the patient. 8. […] 9. […] 10. […] 11. […] 12. ... A third party the commercial airline is supplying the transportation services while the Corporation is supplying a medical escort, […] and other logistical support. […] The [Corporation’s response to the] RFQ […] also demonstrates that […][a] supply made by the Corporation does not [necessarily] include the transportation of the individual. ... Single/multiple supplies The Corporation’s supplies […] [may] consist of [some or all] the following elements: the medical escort services; the use of medical equipment; […]; […][logistical services]. […]; […]. ...
GST/HST Interpretation

11 May 1999 GST/HST Interpretation HQR0001052 - Band Empowered Entity

11 May 1999 GST/HST Interpretation HQR0001052- Band Empowered Entity Unedited CRA Tags Technical Information Bulletin B-039R, GST Administrative Policy Application of GST to Indians GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5XXXXXAttention: XXXXX Case: HQR0001052File: 11872-2May 11, 1999 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX We are responding to a letter (with attachments) signed by XXXXX of your firm dated December 19, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the operations of your client XXXXX XXXXX We apologize for the delay in responding to your request. ... These documents provide that: •   XXXXX[;] •   the head office of the XXXXX[;] •   the membership of the XXXXX which are member of the XXXXX Schedule A) as represented by the XXXXX[;] •   the objects of the corporation include: •   to provide services in accordance with the XXXXX- to plan, develop, deliver, co-ordinate and administer services for children and families including guidance, counseling, support and other services to children and families; •   to do all things necessary for the protection of children; •   to provide appropriate residential placements for children requiring such placements; and •   to place children for adoption. ...
GST/HST Interpretation

28 November 2011 GST/HST Interpretation 137792 - GST/HST INTERPRETATION - GST/HST adjustments, refunds and credits

We understand that [...] ([the Corporation]) is the owner and operator of retail stores. ... Subsequent adjustments to the invoices may be made for the following reasons listed below: price differences concealed damage concealed shortage damaged/defective merchandise promotional allowances freight allowances RULINGS REQUESTED 1) You would like confirmation on the application of section 232 to the subsequent adjustments listed above. 2) If [the Corporation] and a Vendor have a written agreement that specifies [the Corporation] will initiate subsequent adjustments and not refund or credit the GST/HST that was previously paid, does section 232 apply? ... Memorandum 12.2 states that a reduction in consideration may occur under the following circumstances: when some or all of the consideration is returned; as a result of surpassing a certain volume of purchases, i.e., a volume rebate; where goods delivered are found to be substandard; or where goods are returned to the supplier for a full or partial refund of the consideration. ...
GST/HST Ruling

5 February 2014 GST/HST Ruling 151859 - Supply of a right-of-way

You and your […][siblings], […], each own an undivided […] interest as tenants in common in a parcel of land legally described as […] (the Property). 2. ... (b) Under section […], the Company also agreed to pay annual compensation of $[…] for each full steel tower structure place on cultivated land and $[…] for each full steel tower structure placed on uncultivated land within the Right-of Way. ... The breakdown reads as follows: […] The total amount payable to you is $[…] which represents your […] interest in the Property. 10. ...
GST/HST Ruling

2 May 2013 GST/HST Ruling 153091 - [...][TourCo] - Requirement to be Registered

[TourCo] operates "tour packages" (as that term is defined in the ETA) [...] 3. [...]. 4. [...]. 5. ... [the][individual] will be solely employed by the Subsidiary. [...]. 8. ... [foreign] bank account on an "as needed" basis. 13. [...] 14. [...] ...
GST/HST Interpretation

12 March 1996 GST/HST Interpretation 11690-8[3] - Softwood Lumber Exporters

12 March 1996 GST/HST Interpretation 11690-8[3]- Softwood Lumber Exporters Unedited CRA Tags ETA 221.1; ETA 232; ETA 240; ETA 261; ETA Sch VI, Part V, 1                                                                         File #: 11690-8(glr)                                                                         s. 221.1, 232, 240, 261 Sch. VI/V/1                                                                         Telephone #: (613) 954-8585 XXXXX March 12, 1996 I refer to your memorandum of April 27, 1995, addressed to Mr. ... Nanner        GAD #: 1261(REG) G. Ryhorchuk XXXXX XXXXX ...

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