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Schedule [...] to the Sublease identifies the leased premises as Unit [...] within Lot [...], [...], Province of [...]. ... The Schedule to Schedule [...] depicts the location of Unit [...]. It shows that Unit [...] is located in Building [...] on Lot [...], which consists of four units ([...] through [...]). ... In addition, Unit [...] is located in Building [...], which consists of [...] units (numbered [...] through [...]). ...

We understand that [...] (the "Lessee") has entered into an agreement to lease the following aircraft from [...] ... The details are as follows: Aircraft Type Model Number Serial Number Registration Number [...] [...] [...] [...] • The lease agreement for this aircraft is for a period beginning on [mm/dd/yyyy] and ending on [mm/dd/yyyy].>>This aircraft will be imported at the Airport of Entry ([...] ...

STATEMENT OF FACTS We understand the following information pertaining to your request: 1. […], […] and […] (the requestors) have mushroom growing operations in the listed province of […]. 2. ... The natural gas provider did not provide relief based on the conclusion that […] and […] do not operate an eligible greenhouse. ... As mushroom is a fungus generally requiring dark conditions for growth, a person in the business of growing mushrooms would not be considered a greenhouse operator. […], […] and […] are not greenhouse operators nor do they operate eligible greenhouses. ...

In this letter, Holdings has indicated that the Agreement in respect of the Unit was executed by […] in trust for […] (Properties) and that Properties is a bare trustee that holds the Unit in trust for Holdings, the beneficial owner of the Unit. ... For purposes of this opinion, we will assume the trust is a bare trust in which Properties holds legal title to the Unit on behalf of the beneficial owner, Holdings). c) The statement of adjustments for the purchase of the Unit by Properties, adjusted as of [mm/dd/yyyy], indicates the following: * consideration of $[…] * GST (at […]%) of $[…] * NRRP rebate of $[…] It appears that […] (the Vendor) has credited the amount of the NRRP rebate against the amount owing by Properties. d) A tenancy agreement (the Lease) between Properties and […] (the Tenant) for the rental of the Unit dated [mm/dd/yyyy]. ... Melissa Mercer Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate     ...

You […] asked […] whether […] supplies of certain yogurt based products are zero-rated or excluded from zero--rating under one of the paragraphs of section 1 of Part III of Schedule VI to the Excise Tax Act (ETA). ... That is, the products are not homogenous.[…], the Company stated that three of its products […] contain […]%,[…]% and […]% yogurt by weight. ... We note that […] products […] contain greater than 50% yogurt by weight. […] these products are characterized as yogurt and are zero--rated for GST/HST purposes provided that they are not sold from an establishment within the store which would result in supplies of such products being taxable under paragraph 1(q). ...

XXXXX XXXXX. •   XXXXX. •   XXXXX,... •   XXXXX: –   XXXXX... –   XXXXX. ... XXXXX XXXXX XXXXX: XXXXX: •   XXXXX; •   XXXXX; •   XXXXX. •   XXXXX. ... Yours truly, Michèle Routhier GST/HST Rulings Officer Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2007/06/13 — RITS 88506 — Tax Status of Maple Sap ...

L401 & L401-1 – Fuel Charge Exemption Certificate & Schedule : Registered distributor for light fuel oil and gasoline [Province] 2. L402: Fuel Charge Exemption Certificate for Farmers [Province] * Signed on[mm/dd/yyyy], you prepared a written agreement titled […] (Agreement) with [Company B] that was signed by both parties on[mm/dd/yyyy]. ... Yours truly, Angelique St-Pierre Rulings officer Fuel Charge Unit Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate cc: Enc.         ...

According to the [Conference] website […]: […]. The [Conference] is being organized under the leadership of the conference co-chairs [Person A][(Resident of Canada)] and [Person B][(Resident of Canada)] […]. The members of the […] committees are […][one non-resident and [#] Canadian residents)]. The members of the […] committee are […][[#] Canadian residents]. The members of the […] committee are […][[#] non-residents and [#] Canadian residents]. 3. ...

STATEMENT OF FACTS We understand: 1. […] (the “Cooperative”) began operating in [mm/yyyy] and […]. 2. ... [Information about] The Cooperative’s income statement […]. 8. [Information about] The Cooperative’s income statement […]. 9. ... According to Part [#] of the Cooperative’s Memorandum of Association […] the directors must apply surplus funds arising from the operation of the Cooperative in a financial year as follows: * […] * […] * Last, to patronage returns or dividends as recommended by the directors. ...