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In [yyyy], [the municipality] [...] located in [...] [Province X]. The [municipality] is registered for GST/HST and operates under Business Number [...]. 2. [...] ... In [YYYY], [...] [Province X] [...] [...] [CCo] was transformed into a holding company which became the owner of: [BCo] and [ACo]. ... [BCo] supplies [...] [Y] [...] and operates under Business Number [...]. ...

STATEMENT OF FACTS Based on the documentation provided, […], we understand the following: […] * The group policy provided is a group creditor life and accident and sickness insurance policy (the Policy). * The Insurer provides group creditor life and dismemberment, or accident and sickness (disability) insurance for customers and co-signors (the insured) […] who have selected coverage. ... The Policy outlines the information which must be included in the Certificate as well as the limitations and exclusions to the insurance coverage. […] * The Dealer is authorized to complete and provide the Insurer’s certificates of insurance to eligible persons and to collect and remit premiums paid to the Insurer by a customer or customer’s creditor […] in respect of such enrollment. * The Dealer also agrees to:- collect all of the information required by the certificate of insurance;- verify the customer’s identity using government issued photo ID;- retain all records relating to the sale of insurance; and- remit all premiums collected to the Insurer within 10 days after the end of the month in which they were collected; * The […] Dealer’s authority is subject to any underwriting instructions provided by the Insurer and is limited by the terms, conditions, limitations, and exclusions of the group policy. ... Commission […][will] vary between the various Dealers […]. The sample Dealer […] Reports provided showed a commission of […] paid to one particular Dealer, and a commission of […] paid to another Dealer. […]. ...

XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... The numerator is the Canadian points that remain available for sale calculated as [400- (80 x 1/3)- (80 x 1/3) + 240 = 587]. ... The denominator is the World points that remain available for sale calculated as (1200- 80- 80 + 240) = 1280 [x] * Basic resident revenue is the co-payment noted in Fact 16 payable by the residents for the care and services provided to them by XXXXX. ...

At the time that you signed the AAPS1, you were not employed, and you were completing a […] course to become a […]. Following completion of the course, you began working […] for […] and your employment income for the remainder of [yyyy] was approximately $[…]. ... The consideration for the Assignment has the following components: Total purchase price: $[…] Purchase price per the APS: $[…] Deposits previously paid to the Vendor: $[…] Assignment fee: $[…] ($[…]- $[…] + $[…]) HST: $[…] ($[…] multiplied by […]%) 14. ...

These include: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX We therefore, consider that certain payments by the Province have been made in the public interest for the direct benefit of the City XXXXX and its residents. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product currently is available in the following varieties: • XXXXX • XXXXX • XXXXX 2. ... All Product information was printed on the XXXXX The front of the XXXXX contained the Product name, a picture of the Product, as well as the following information: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX 12. ...

9 February 1996 GST/HST Interpretation 11755-11- Application of GST to Transactions Involving Early Payments and Advance Payments Unedited CRA Tags ETA 161                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11755-11(glr)                                                                         s. 161 XXXXX February 9, 1996 Dear XXXXX I refer to your facsimile message of March 30, 1994, addressed to Mr. ... Ryhorchuk GAD #: 288(P&L) Application Team             XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   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 Planning Branch 2004/05/03 — RITS 51333 — Temporary Importation of Amusement Rides ...

You are a sole proprietor doing business […] in […][city outside Canada] where you own and breed […] horses. 2. ... You have provided an […] agreement entitled […] (Agreement), […], by which the Sellers convert their undivided co-ownership of the Horse into distinct fractional ownership shares. 7. ... The Agreement accords the Syndicate Manager annual remuneration ($[...]) […]. ...

You describe the Product as organic bread […] 3. The Product is further described as a dinner-sized bread weighing […] grams and available in salty and sweet varieties. 4. ... In baking the Product, the dough is […] 6. There are 3 varieties of the Product: 1. […] – […][describes ingredients of variety 1]; 2. […] – […][describes ingredients of variety 2]; 3. […] – […][describes ingredients of variety 3]. 7. ... For example: • if they are sold from a heated cabinet, they are not zero-rated; • if the establishment has a separate take-out counter, any hot foods sold from this counter are not zero-rated; or • if the food and beverages are purchased and heated at the point of purchase, they are not zero-rated. ...