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The Corporation has been given the Business Number […]. 2. The Corporation’s Mission Statement indicates […]. 3. ... The Corporation has a Long-Term Care Home Service Accountability Agreement with the LHIN. […]. 6. ... There are [#] physicians that are either present or on call 24 hours per day […] 13. […][Terms of Agreement with the physicians] 14. […][Description about the nursing staff and the services they provide to the residents] 15. […] 16. […] 17. […] 18. […] RULING REQUESTED You would like to know whether the Corporation is entitled to claim an 83% PSB rebate of the GST and the federal part of the HST and, as a person resident in Ontario, an 87% rebate of the provincial part of the HST, as a facility operator. ...

9 November 2011 Excise Interpretation 139653- EXCISE INTERPRETATION- Applicability of Part I tax on insurance policies [...] ... Your client, [...] ([Company A]), utilizes your insurance brokerage services, together with those of [...] ([Company B]) in [...] [City 1], for its insurance coverage placements in Canada. ...

We understand you are a sole proprietor […]. The Business is not registered for the GST/HST. […]. 2. The Business purchases [Monitors] designed by […]. You will purchase the following models: […]. ... During the assessment of a patient, if a physician determines that the patient has symptoms consistent with […], the physician will prescribe […] monitoring for the patient. ...

22 April 2022 GST/HST Interpretation 217998- – […][Calculation of the British Columbia Transitional Tax Rebate (BCTTR)] Unedited CRA Tags ETA Part IX, 296(2.1), New Housing Transition Tax and Rebate Act (BC): Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 217998 [Dear Client] Subject: GST/HST Interpretation […][Calculation of the British Columbia Transitional Tax Rebate (BCTTR)] We are writing in response to […][your correspondence] concerning the treatment of the British Columbia Transitional Tax Rebate (BCTTR) […] for purposes of the Goods and Services Tax/Harmonized Sales tax (GST/HST) and the New Housing Transition Tax (NHTT). ... The GST applies in the rest of Canada at the rate of 5%. […] We understand that a registrant (the Registrant) sold [#] residential properties located in British Columbia during the period [mm/dd/yyyy] to [mm/dd/yyyy]. […] INTERPRETATION REQUESTED […], is the BCTTR an “allowable rebate” for purposes of subsection 296(2.1) of the ETA [when determining the net tax of the Registrant and the NHTT]? ...

25 February 2011 GST/HST Ruling 123398- Commission on sale of shares of [...] ... The Realtor entered into an [...] (the Listing Agreement) with [...] (referred to hereinafter as the Vendors) of [...] [Province X] on [mm/dd/yyyy], to list and offer their property described in Schedule [...] ...

•   What percentage of your clients resided on a reserve? •   Where did the work performed for your clients take place (i.e., on or off a reserve)? •   Please provide us with the name and the address of the insurer that provided you with the XXXXX insurance. •   Where did meetings (if any) take place between yourself and your clients? ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/01/23 — RITS 60821 — Air Travellers Security Charge Interpretation ...

The term of the Lease Agreement is [...] years with provisions for annual renewals thereafter. ... Under the MOU, the renovations are expected to cost approximately $[...]. ... Section [...] of the Lease Agreement requires the Tenant to pay "rent", which is described in section [...] as [...]. ...

8 January 2008 GST/HST Ruling 98477- – XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th Floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 98477 January 8, 2008 Dear XXXXX: Subject: GST/HST RULING – XXXXX [frozen fruit] XXXXX Thank you for your request XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX [frozen fruit] XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/01/08 — RITS 98478 — XXXXX [Frozen] Fruit XXXXX ...

8 January 2008 GST/HST Ruling 98478- – XXXXX [frozen fruit] Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th Floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 98478 January 8, 2008 Dear XXXXX: Subject: GST/HST RULING – XXXXX [Frozen] Fruit XXXXX Thank you for your request XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX [Frozen] Fruit XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/31 — RITS 98510 — XXXXX Oil XXXXX in Liquid Form ...