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Product B is a single, glossy, […]” x […]” page, which is folded in half. ... Product D contains the following designs: […]. For each design, there is a photograph(s) of the finished garment and detailed knitting instructions on how to create the garment using […] yarn. * Product E, […], is [#] pages that are bound with staples in the spine. ... The Company has requested a review of a ruling dated [mm/dd/yyyy], where it was ruled that the following products do not qualify for the point-of-sale rebate for printed books pursuant to paragraph 259.1(1)(n) in that they were “an assemblage of blueprints, patterns or stencils”. * […], is a knitting instruction publication for […] in a leaflet format similar to Products A and B. * […], is a knitting instruction publication in a leaflet format similar to Products A and B. * […], is a knitting instruction publication in a leaflet format similar to Products A and B. * […], is a bound […] page publication with knitting instructions for […] garments, similar to Products C, D, and E. * […], is a bound knitting instructions publication with knitting instructions for […] garments, similar to Products C, D, and E. * […], is a bound knitting instructions publication with […] pages, similar to Products C, D, and E. 5. ...

XXXXX [Product C] •   Product C is a capsule containing XXXXX •   XXXXX •   XXXXX [Product D] •   Product D is powdered XXXXX. •   XXXXX •   XXXXX. •   XXXXX XXXXX XXXXX [Product E] •   Product E is a powder consisting of XXXXX •   XXXXX XXXXX. •   XXXXX XXXXX •   XXXXX XXXXX [Product F] •   Product F is a capsule containing various natural herbs. •   XXXXX XXXXX •   XXXXX •   XXXXX [Product G] •   Product G is a capsule containing XXXXX •   XXXXX XXXXX. •   XXXXX. XXXXX [Product H] •   Product H is a powder consisting of XXXXX XXXXX •   Product H is available in three flavours: World Class Chocolate, Vanilla, and Strawberry. •   XXXXX XXXXX •   XXXXX XXXXX [Product I] •   Product I is a powder consisting of XXXXX. •   Product I is available in three flavours: Grape, Fruit Punch and Orange. •   XXXXX XXXXX •   XXXXX XXXXX •   XXXXX XXXXX XXXXX [Product J] •   Product J is a capsule containing XXXXX. •   XXXXX XXXXX •   XXXXX [Product K] •   Product K is a capsule containing XXXXX •   XXXXX XXXXX •   XXXXX •   XXXXX XXXXX [Product L] •   Product L is a powder consisting of XXXXX. •   XXXXX XXXXX •   XXXXX [Product M] •   Product M is a capsule containing XXXXX. •   XXXXX. •   XXXXX •   XXXXX XXXXX [Product N] •   After speaking to you on XXXXX, you confirmed that this product has been discontinued. XXXXX [Product O] •   Product O is a powder consisting of XXXXX •   Product O is available in Chocolate and Vanilla flavours. •   XXXXX XXXXX [Product P] •   Product P is a powder consisting of XXXXX. •   Product P is available in Chocolate and Vanilla flavours. •   XXXXX XXXXX •   XXXXX XXXXX XXXXX [Product Q] •   Product Q is a powder consisting of XXXXX. •   XXXXX XXXXX •   XXXXX XXXXX. ...

The promotional literature describes the following equipment: •   Ramboc/Simonsen Bulk Feed Bodies •   Tyler Fertilizer Tenders •   Ramboc Anhydrous Ammonia Applicators •   Ramboc Field Ready Nurse Tanks •   Tyler Atlas 3-pt. Hitch Toolbars •   Ramboc Field Ready Nurse Tanks •   Ramboc Twin Delivery Units •   Ramboc Anhydrous Ammonia Scales and Meters •   Patriot Applicators •   Tyler Fertilizer Spreaders •   Tyler Truck Mounted Fertilizer Spreaders •   Ramboc Fertilizer Spin Spreaders •   Pro 550 Slide-in Sprayer •   Eagle Truck Mounted Sprayer •   Tyler Titan Chassis (liquid system) •   Tyler Fluid-Air (Dry Applicator) •   Ramboc Flotation Chassis •   Ramboc Pull Type Air Machine (granular fertilizer) The Agriculture and Fishing Property (GST) Regulations describe property related to agriculture that are zero-rated under section 10 of Part IV of Schedule VI to the Excise Tax Act when supplied by way of sale. ... The following equipment falls within the requirements outlined in paragraph (1)(g) of the Agriculture and Fishing Property (GST) Regulations: •   Ramboc Anhydrous Ammonia Applicators •   Tyler Atlas 3-pt Hitch Toolbars •   Tyler Fertilizer Spreaders •   Ramboc Pull Type Air Machine (granular fertilizer) •   Eagle Truck Mounted Fertilizer Sprayer- truck mounted •   Patriot Applicators It has been determined that the following equipment does not meet the requirements outlined in paragraph (1)(g) of the Agriculture and Fishing Property (GST) Regulations and are therefore taxable at 7%: •   Ramboc/Simonsen Bulk Feed Bodies- used to transport/deliver •   Tyler Fertilizer tenders- used to transport/deliver •   Ramboc Twin Delivery Units- used to transport/deliver •   Ramboc Field Ready Nurse Tank- a part for an applicator •   Ramboc Anhydrous Ammonia Scales & Meters- self explanatory •   Tyler Truck Mounted Fertilizer Spreaders- truck mounted •   Ramboc Fertilizer Spin Spreaders- truck mounted •   Pro 550 Slide-in Sprayer- truck mounted •   Tyler Titan Floater Chassis- self explanatory •   Tyler Fluid-Air Chassis- self explanatory With respect to the Ramboc Flotation Chassis reference is made to the interpretation regarding the XXXXX. ...

L'organisateur de voyages inscrit majore le prix de la chambre d'hôtel (p. ex. 500,00 $ + 20 % = 600,00 $) et la fournit à un particulier non résident. ... L'organisateur de voyages inscrit majore le prix du voyage organisé (650,00 $ + 20 % = 780,00 $) et le fournit à un particulier non résident. ... L'organisateur de voyages inscrit majore le prix du voyage organisé (800,00 $ + 20 % = 960,00 $) et le fournit à un particulier non résident. ...

In the example the GST amount would be 7% x [($20,000- $5,000- $8,000) / 48) + $95.68 (the Monthly Interest Portion of Lease Payment)] or 7% of (145.83 + 95.68) = $16.91. ... " •   Further to your letter, you were subsequently advised by XXXXX that, for purposes of calculating the provincial sales tax and the GST on the monthly lease payment, the "Monthly Interest Portion" was recalculated as follows: $18,000 + $8,000- $3,000 (outstanding loan on trade-in) x 0.00368 = $84.64/mth You request that we confirm your understanding based on the above facts provided. ... Accordingly, based on the facts provided, the total GST payable on the monthly lease payment is determined to be $16.13 per month (rather than $16.91 per month as indicated in your recent letter to XXXXX calculated in three steps as follows: Step 1: Calculation of the Monthly Finance Charge Selling price of the new vehicle before GST: $20,000 Less: trade-in Allowance $  5,000 Adjusted capital cost $15,000 Add: residual value $  8,000 Finance Base: $23,000 Monthly Finance Charge: $23,000 (Finance Base) x.00368 (money factor) $       84.64/mth Step 2: Calculation of the Monthly Depreciation Charge Adjusted capital cost $15,000 Less: residual value $  8,000 Depreciation Base: $  7,000 Monthly Depreciation Charge:$7,000 (Depreciation Base) ÷ 48 months:        145.83/mth GST Base: $     230.47/mth Step 3: Calculation of the GST Payable on the Monthly Lease Payment 7% x $230.47/mth (GST Base) $        6.13/mth We therefore suggest that you amend your letter to XXXXX and provide them with the above calculation. ...

It also provides the following description: [...] • [...] [Product 3] This Product is available in three forms; 1. [...] ... This product is [...] wrapped in plastic and is labelled as [...]. 3. [...] This Product is [...] wrapped in plastic and is labelled as follows; [...]. • [...] ...

USCO trades in […] products in Canada and in the United States and CANCO trades in […] in Canada. ... The trades are made in the "over the counter" […] markets, including […]. ... Some of these Brokers are Canadian companies and provide […] for transacting […] trades in Canada and the United States. ...

[Product 2]; [...] [Product 3]; [...] [Product 4]; [...] [Product 5]; and [...] ... The [...] is one product in [...] pack sizes. It is [...] ready to drink, [...]. ... The Product is sold in a pack size of [...] x [...]g [...]. The [...] describes the Product as [...]. ...

(the "Company") is [...]. 2. [...]. 3. The Company has its principal place of business in [...] ... The Company currently sells books [...] in electronic format ("electronic books") to consumers throughout North America [...] via the [...] internet [...]. 6. [...] ... No physical form of any electronic book is sold to customers, such as a CD, flash drive, or paper copy, by the [...] the Company. 14. [...]. 15. [...]. 16. [...]. 17. [...]. 18. ...

Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: 1) XXXXX 2) XXXXX 3) XXXXX 4) XXXXX Agreement XXXXX included the following conditions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 5) XXXXX 6) XXXXX 7) XXXXX 8) XXXXX 9) At XXXXX request, XXXXX XXXXX included the construction of XXXXX work in its contract for reconstruction of XXXXX. 10) XXXXX agreed to do XXXXX work at XXXXX cost and expense. 11) XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   Upon completion of XXXXX work by XXXXX, XXXXX will, at its cost and expense maintain the work that has been constructed under the Agreement. ...