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Facts XXXXX net tax = $5,600 for fiscal year 1995 •   In 1996 the registrant predicts the net tax to be owing as $4,000 which means there will be quarterly instalments of $1,000. •   The registrant makes instalment payments in March and June of $800. •   In June 1996 the registrant changes the fiscal year end to June 30 and files a return for January 1996 to June 30th 1996 for $2,200 net tax. ... In this case the appropriate interpretation for the calculation of the instalment base would be: •   similar to the above, the formula of subpara 237(a)(i) is inoperative since it requires the election made under subsection 248(3) to cease having application, •   under subpara. 237(2)(a)(ii) the net tax for the particular reporting period in this case is the period from July 1st 1996, to June 30th 1997, •   the formula under 237(2)(b) will take into consideration both the net tax for the twelve month period for 1995 ($5600) plus the immediately preceding period which is the short period of January to June 30th 1996, ($2200) which will result in an instalment base of C x 365/D or [($5600 + $2200) ÷ 365 (365 + 183)] = $5196 (rounded) •   Subsection 237(2) requires the instalment base to be the lesser amount of the above amounts which can only be determined once the net tax for fiscal year 96/97 becomes known. ... Research •   Q & A 8b.40 •   Q & A 6a.8 •   Explanatory notes ...

A lease between [...] [Company A] and the Corporation for unit #[...] located at [...] ... A lease between [...] [Company C] and the Corporation for unit #[...] located at [...] ... A lease between [...] [Company D] and the Corporation for unit #[...] located at [...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The label on the front of the bottle has the following information: • "XXXXX" • "XXXXX" • "XXXXX" • "XXXXX" • "XXXXX" • The label also contains a XXXXX 7. The label on the back of the bottle contains the following: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX 8. ...

According to [...] of the Agreement, the Corporation will provide Deliverables to the Branch including [...] Services listed in [...]. 10. Deliverables are defined in [...] of the Agreement. [...] 11. [...] Services include [...] 12. The Corporation will also provide the following [...] ...

The following information was provided […]: * […][The Association] is a non-profit professional association formed by volunteer practitioners in [yyyy]; * [The Association] has [#] members across Canada. The membership is comprised of […][list of the types of memberships available]; * [The Association] has developed a set of courses which are offered by certain authorized post-secondary institutions across Canada. […]; * The courses are generally offered as continuing education courses; * The courses are offered as credit courses at […][certain post-secondary institutions]; * [The Association] does not deliver any of the courses but authorizes the instructors for the courses; * When an individual completes a series of courses (or some equivalent) they may apply to [the Association] to be authorized to use the professional designation […]([…][Designation X]) […]; * […]; * [The Association] recently began offering […]([…][Exam Y]) that is a product of […][BCo]; * [The Association] charges a fee for administering [Exam Y] which is in excess of the minimum cost of administering the exam; * [Exam Y] is not recognized by any regulatory body; * Individuals who pass [Exam Y] are issued a […][Certificate Y]. ... We are unable to issue a ruling with regard to your enquiry as we have not received sufficient information to do so. […]. ...

You intend to temporarily import the following amusement rides to be used at the XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ...

Included in the XXXXX purpose and objects are: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX In its financial statements for the fiscal year ending XXXXX, the XXXXX receives the majority of its revenues from the following sources: •   membership fees; •   XXXXX reimbursements; and •   interest income. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The Associations were required to pay to the Minister a total of $XXXXX for the XXXXX season. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Interpretation Given Based on the information provided, we have the following comments on the amounts included in the annual invoices to the XXXXX members. ...

La TVH s'applique dans les provinces participantes aux taux suivants: 13 % en Ontario et 15 % au Nouveau-Brunswick, à Terre-Neuve-et-Labrador, en Nouvelle-Écosse et à l'Île-du-Prince-Édouard. ... Nous comprenons que l’acquéreur, un fabricant de […] résidant au Québec, acquiert de la société […] (« le fournisseur »), une société résidant aux États-Unis inscrite aux fins de la TPS/TVQ, du […] pour consommation, utilisation ou fourniture dans le cadre de ses activités commerciales. ... À cet effet, l’acquéreur a retenu les services de la société […] (« le courtier »), une société montréalaise de courtage en douanes, la demandant d’agir pour son compte afin d’effectuer le dédouanement des biens au moment de leur importation au Canada et de payer la taxe imposée par l’article 212. ...

The following services are provided: •   residential program •   outpatient program, or •   counselling services. ... The residential program consists of: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Patients in the residential substance abuse program must reside in a XXXXX establishment and receive the meals provided. ... Tax status of the supply by the XXXXX of the •   residential substance abuse program, •   outpatient substance abuse program, and •   counselling services made to the XXXXX. 3. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You intend to temporarily import the following amusement rides to be used at the XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Legislation Branch 2005/09/26 — RITS 63693 — Tax-paid ...