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Statement of Facts Our understanding of the facts is as follows: XXXXX •   You sent us a sample of XXXXX[;] •   XXXXX[;] •   XXXXX, XXXXX[;] •   According to the label, XXXXX[;] •   The label also indicates: XXXXX XXXXX[;] •   The recommended use is to mix XXXXX[;] •   The fact sheet indicates that XXXXX[;] •   XXXXX[;] •   XXXXX[;] •   You sent us a sample of XXXXX; •   XXXXX[;] •   According to the label, 4 XXXXX[;] •   The label also indicates to shake the product well before use, and to refrigerate it after opening; •   The directions are: "XXXXX[";] •   A XXXXX[;] •   XXXXX[;] •   You sent us a sample of XXXXX[;] •   XXXXX[;] •   XXXXX[;] •   XXXXX[.] ...

The Finder's Fee Agreements (based on the standard FFA) entered into between the Issuer and you (the Finder) provides, in part: • XXXXX. • XXXXX:- XXXXX • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 10. ... (XXXXX) (XXXXX) states that it is to confirm the agreement of the parties regarding finder's fees which may be payable to you in respect of private placements (XXXXX) by XXXXX of its securities to accredited investors (Investors) introduced to XXXXX by you and provides, in part: • XXXXX. • XXXXX:- XXXXX.- XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 11. The Finder's Agreement dated XXXXX between you (XXXXX) and XXXXX states that it is to confirm the agreement of the parties regarding finder's fees which may be payable to you in respect of private placements (XXXXX) by XXXXX of its securities to accredited investors (Investors) introduced to XXXXX by you and provides, in part: • XXXXX. • XXXXX:- XXXXX; and- XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 12. ...

. / 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. ... No rebate is available with respect to a particular unit if the unit has a fair market value of $450,000 or more. […]. Please refer to the guide RC4231, GST/HST New Residential Rental Property Rebate for further information […]. ...

XXXXX: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. ... The product literature states: XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/06/21 — RITS 79779 — Tax Status of Osteopathic Manual Therapy Services ...

[Game Card 9] give[s] customers a membership for a period of [...] for the price of $[...] and $[...] respectively for online activities on the [...] website. [...]. ... The [...] subscription is sold for $[...]. 11. [...] [Games Points Card 11] for a retail price the customers purchase or [...] points which will allow them to do online shopping for games for their [...] system. ... The [...] points card is sold for $[...]. You also included in your submission a [...] card. ...

The following entities are wholly-owned subsidiaries of Opco: * […][Subco1] is incorporated pursuant to the laws of Ontario. […]. * […][Subco2] is incorporated pursuant to the laws of Ontario. […]. * […][Subco3] is incorporated pursuant to the laws of British Columbia (BC). […] 7. ... Based on this document, [X] reported an amount, under the balance sheet heading “Due from/investment in related parties”, of $[…], which consisted of the following: * $[…] due from Opco; * $[…] due from [Subco1]; and * $[…] due from [Subco2]. 18. ... For the period ending [mm/dd,yyyy] [X] reported an amount, under the balance sheet heading “Cash and deposits”, of $[…], which consisted of the following: * $[…] in an account referred to as […]; and * $[…] in an account referred to as […]. ...

Where the HST included price net of both housing rebates is greater than $109,700 and less than or equal to $387,700: HST rate of 13%, GST/HST new housing rebate of 36% of federal component of HST, and maximum Nova Scotia housing rebate of $1,500 Purchase price (consideration) = (HST included price net of rebates + $1,500) / 1.112 GST/HST new housing rebate = Consideration x 0.05 x 0.36 Nova Scotia housing rebate = $1,500 3. Where the HST included price net of both housing rebates is greater than $387,700 and less than or equal to $507,000: HST rate of 13%, declining GST/HST new housing rebate, and maximum Nova Scotia housing rebate of $1,500 Purchase price (consideration) = (HST included price net of rebates +  $29,850) / 1.193 GST/HST new housing rebate = $6,300 x  ($450,000- Consideration) / $100,000 Nova Scotia housing rebate = $1,500 4. ... Where the HST included price net of the GST/HST new housing rebate is greater than $389,200 and less than or equal to $508,500: HST rate of 13% and declining GST/HST new housing rebate Purchase price (consideration) = (HST included price net of rebate + $28,350/1.193 GST/HST new housing rebate = $6,300 x (450,000 – Consideration)/$100,000 3. ...

DOCUMENTS PROVIDED The summary of background facts in the next section is based on the following documents and correspondence: […][listing of documents submitted] SUMMARY OF BACKGROUND FACTS Key Services Provided and Ultimate Transaction * A summary of the key features in the foregoing documents, that would be relevant to the characterization of the services provided to the Company by the Service Provider, is set out in the attached […]. * The documents submitted […] relate to the services that the Service Provider agreed to provide to the Company in connection with a potential disposition of the Company's financial services operations, either by way of a sale of receivables, or a sale of […] shares, as well as entering into a […] program with a purchaser […]. * According to the Purchase Agreement […], the ultimate transaction took the form of a sale of assets of the Business, consisting of the […] Activity, the […] Products Activity and the […] Program (the Transaction; capitalized terms have the meaning set out in the Purchase Agreement; "transaction" in lower case refers to potential transactions in general, with respect to which the Service Provider was engaged). * While there are many descriptions of the Service Provider's role in the various documents, key elements of the descriptions may be summarized as follows: 1. Acting as a financial advisor, advice re evaluation of strategic alternatives including structure of the Transaction […] as demonstrated by: […]. 2. Assistance in searching for a purchaser […] and organizing the bidding process, including ongoing liaison and co-ordinating visits, as demonstrated by the following: […]. 3. ...

[the customer's] fridge as consumption normally takes place over the course of the next [...] days [...]; • The entire supply of the meal packages which use a [...] process will be further cold packed in a [...]. ... Appendix [...] of the submission is [listing of meal selections] Appendix [...] is [...] ... (includes HST) 2) Price shown with HST extra Price [...]% Price shown as HST & Delivery Separately includes delivery Taxes Total Alternative (A): Breakfast, Lunch Dinner $[...] [...] $[...] ...