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[The Corporation] was continued under […] of […][Provincial Act Z] (Footnote 1). 2. ... The categories are: Category 1 – A body created by a government in legislation; Category 2 – A body incorporated by a government; and Category 3 – A body that meets the following criteria – (a) a government has taken action relating to the body; (b) the body is set up to undertake a public service function that government usually undertakes; and (c) the government retains the overall authority for the regulatory program, and the body remains accountable to the government. ... 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 XXXXX card has the following characteristics: •   Plastic, credit card size, photo on the left hand side •   Card states that holder is exempt from paying both taxes (e.g. GST/HST and PST) •   XXXXX Interpretation Requested Does the XXXXX card entitle its holder to be exempt from paying the GST/HST? ... The certificate card may also contain the following information: •   the person's photo •   the person's name •   a 9- or 10-digit registry number •   band name •   family number An Indian individual may be eligible for tax relief if the individual provides the Certificate of Indian Status card and: •   the goods are sold on a reserve, or the goods are delivered XXXXX to a reserve; or •   the services (for example, haircuts, small appliance repairs) are performed totally on a reserve. ...

XXXXX. • XXXXX. • XXXXX. • XXXXX revenue comes from both XXXXX and XXXXX within XXXXX. • XXXXX is a non-resident organization that is not registered for GST/HST. • Through XXXXX, you purchase XXXXX exclusive products for your own use, sell products to customers and XXXXX. • XXXXX sells various XXXXX materials to XXXXX ISCs. ... The CDs you provided are: XXXXX. • XXXXX. • XXXXX is a voice, fax and e-mail messaging system used by some XXXXX pay a monthly fee for the service. • ISCs can subscribe to the XXXXX Web site for a monthly fee. ... The payments are calculated as follows: XXXXX. × XXXXX. • XXXXX. • XXXXX holds XXXXX meetings in hotel conference rooms for the purpose of showing the XXXXX to new prospects that its XXXXX ISCs bring to the meetings. ...

Kinesiology services are not covered under the Medical Services Plan (MSP) of British Columbia. 7. […] 8. […][Information about GST/HST registration]. 9. […]. ... RULING GIVEN Based on the facts set out above, we rule that: 1) The supply of a kinesiology service […] is taxable; 2) GST/HST is payable […]; 3) Supplies of kinesiology services […] are taxable. ... For […] GST/HST registrants (a GST/HST registrant is a person who is registered for the GST/HST or who is required to be registered), GST/HST applies to the value of the consideration for such supplies made in Canada. […] […]. ...

1 March 1996 GST/HST Interpretation 11895-1[9]- Payment of Patronage Dividends Unedited CRA Tags ETA Sch V, Part VI, 28; ETA 141(1)                                                                         File: 11895-1(on)                                                                         c.n. 1403(REG)                                                                         Sch. V/VI/28 & ss. 141(1) XXXXX March 1996 Subject: XXXXX (the Commission) I refer to the E-Mail of November 28, 1994, from XXXXX of your office addressed to Mr. ...

Analysis- Health Care Services Based on the information provided there appears to be some confusion regarding the use and meaning of the terms " XXXXX ", "cost of using facilities", "facility fee/charge" and "management fees". ... For example, during periods of vacation, illness or maternity leave, a replacement medical practitioner known as a " XXXXX " may replace an established practitioner. ... In this case the medical practitioner using the facilities owned by the partnership is not providing a " XXXXX ", but is rather an associate or self-employed practitioner, hence, paragraph 30(c) of GST Memorandum 300-4-2 is not applicable. ...

21 August 1998 GST/HST Ruling HQR0001131- Application of the GST/HST to Transportation Services Unedited CRA Tags ETA Sch V, Part VI, 24 XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0001131 XXXXX Business Number: XXXXX NCS: 11890-1, 11895-6 Attention: XXXXX August 21, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of March 24, 1998, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ... Our understanding of the facts is as follows: Statement of Facts •   XXXXX was incorporated under the XXXXX, 1995. •   The shares of XXXXX are owned exclusively by the XXXXX[.] •   The current XXXXX[.] •   XXXXX[.] •   XXXXX has not been designated to be a "municipal transit service" under section 24 of Part VI of Schedule V. •   XXXXX is not a Crown Corporation and is not considered to be a government entity that is exempt of paying the GST under the Reciprocal Taxation Agreement. •   XXXXX responsibilities are set out XXXXX[.] •   The cost of the operating expenses of XXXXX is considerably higher than the value of the fares collected. There is a formula for funding the deficit in the XXXXX[.] •   The fares which are collected by XXXXX and reported in XXXXX financial statements, are passed on to XXXXX to permit the latter to account for the subsidies that it must provide to XXXXX to fund their deficit. •   XXXXX has its own corporate offices and employees, and uses its own logo and colour scheme on the vehicles. •   XXXXX has a Services Agreement with XXXXX whereby the latter provides services such as snow and ice removal, cleaning and repair, janitorial, electrical and painting, security, fare inspection, administrative and financial, risk management and fire prevention. ...

X does not carry on business in Canada for GST/HST purposes. •   X owns XXXXX% of the shares of A. ... 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; •   the place from which transactions are solicited; •   the location of 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. ... Yours truly, Patrick McKinnon Manager Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/07/29 — RITS 43263 — Sections 201 and 235 of the Excise Tax Act ...

In [yyyy], you purchased a new unit manufactured by [...], a [...] park model trailer. The unit measures [...]' by [...]'. 2. The [...] park model trailer is a manufactured unit that was delivered to the site by a professional trailer service, using specialized equipment for its transport. 3. ... You built a three-season sitting room/Florida room addition measuring [...]' x [...]' to the original unit. ...

Statement of Facts Our understanding of the facts is as follows: •   The Product comes in XXXXX-gram re-sealable pouches. •   The Product is available in XXXXX varieties: XXXXX. XXXXX. •   The Product packaging indicates an expiry date and that XXXXX. •   There is no XXXXX added to the Product. •   The Product label states: XXXXX. •   The Product is placed near XXXXX in grocery stores. •   Each variety has XXXXX listed on its' packaging. ... Snack mixtures usually have the following characteristics: •   Consumers commonly view them as snacks. •   Their ingredients are ready to eat; no further processing is required. •   The ingredients have been combined before the product is sold. •   The main ingredients remain separate and distinct from each other and are not bound into one whole. •   The main ingredients are often coated with a savoury seasoning such as salt or barbecue flavouring. •   They are eaten by the handful or as individual bite-sized pieces without utensils. •   They are usually sold in pouch packs or bags, from bulk bins or in clear plastic containers. ...