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The Transaction •   C and its advertising agency produce a commercial message in the form of banner ads to be displayed on various Internet web sites. •   C and S meet or confer by other means to discuss and determine on which particular web sites the banner ads will be placed. •   The meetings and communications take place solely in Canada. •   XXXXX. •   XXXXX. •   The web site operator invoices S for the space that was purchased. •   S issues an invoice to C for the space that was purchased at a price which XXXXX. •   S pays the web site operator for the space. •   C pays S. ... In such cases, the layout is as follows. •   XXXXX. •   XXXXX. •   The commercial message actually appears on Web site Y which is hosted on another server. •   Web site X is hosted on a server situated in Canada. •   Web site Y is hosted on a server situated outside of Canada. •   XXXXX. •   Web site Z also may be hosted on a server anywhere in the world. S's activity in respect of any transaction such as outlined above may vary in the following manner: Scenarios •   XXXXX. •   XXXXX. •   XXXXX. ...

[The Service Provider] [...], [...] [FinanceCo], [...] (the Bank) and [...], entered into a [...] ... The following terms are defined in section [...] of the Agreement as follows: [...]. 5. ... Each service has a specific price identified. [...]. 13. [...] [comments about the Agreement] 14. ...

The Park is located at [...] in [Community 1], in the municipality of [...], [...] ... In [yyyy] you began leasing site # [...] in that section of the Park that permits longer term stays under an annual lease arrangement. ... You purchased your unit, [....] park model trailer, in [yyyy]. The trailer measures [...]' x [...]'. ...

You also provided the following documents: •   A copy of the XXXXX Affinity XXXXX Program Agreement between the Association and Party A. •   A copy of the Business Agreement between the Association and Party B. •   A copy of the Agreement between the Association and Party C. •   A copy of the Agreement between the Association, Party D and Party E. •   A third party authorization that authorizes XXXXX to represent the Association. ... Party C •   Party C wishes to offer XXXXX to the Association members, staff, Party F and their spouses (collectively referred to as the Members). •   In the agreement entered into with Party C, the Association agrees to •   Encourage the participation of its Members in the XXXXX; •   Provide to Party C, at their request, access to updated lists of the XXXXX of the Association, including their name, address and telephone numbers for solicitation and promotional purpose; •   Authorize Party C to use the names, trademarks, crests and logos of the Association on all related XXXXX documentation; •   Offer exclusively to Party C any XXXXX advertisement in the Association's official publications; and •   Not sponsor any other XXXXX during the term of the agreement. •   In the agreement Party C agrees to •   Ensure that the XXXXX will be administered in accordance with the present agreement; •   Accept all reasonable requests for XXXXX under the XXXXX; •   Give the Association the information contained in XXXXX, that being statistical information on the number of: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. •   Promote the XXXXX using various promotional methods; •   Assume all costs associated with the XXXXX- from package design, promotional material, mailing, postage, insurance policies, etc.; and •   Indemnify and save the Association harmless. •   In consideration for the exclusive right given to Party C to promote the XXXXX and subject to access of updated lists of the XXXXX of the Association, Party C will provide the Association with the following financial consideration during the term of this agreement. ... As previously mentioned, the Program refers to XXXXX to the Members; •   Compensate the Association on the XXXXX of each XXXXX to Members; •   Along with Party D, collaborate with the Association to offer the Members the Program; •   Pay the Association XXXXX per XXXXX for any Member; •   Send out two direct mail pieces per year to all mailable Association XXXXX. ...

(the Contract) dated [mm/dd/yyyy], between [...] (the Administrator) and [...] (the Employer); and • [...] (the Agreement) dated [mm/dd/yyyy], between the Administrator and [...] ... As provided for in [...] of the Contract, the Employer pays the Administrator a [...] amount based on [...], which is [...] of the amount estimated to be payable by the Employer for the year. 8. ...

. / 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. ... From your telephone conversations we understand the following: • You purchased an on-line voucher for a [...] deal for the promotional price of $138.00 for a [...] deal regularly valued at a higher amount (the amount of $200 was discussed for purposes of the example). • The voucher was redeemed at a [...] retailer for a [...] deal. • In addition to the [...] deal, [...] were purchased and paid in cash- $27.00 • The tax charged was $29.51 (13% x $227.00) • The voucher states that tax [...] will be based on the regular price of the [...]. • You feel that the amount of tax that should have been paid at the time of redemption is; $21.45 ([$138.00 + $27.00] x 13%) Interpretation Requested In addition to receiving general information on the treatment of on-line vouchers, you would like to know the correct amount of tax to be charged on the voucher redemption described above. ... A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...

4 April 1996 GST/HST Interpretation 11680-1[5]- Supplies by Mail Order Unedited CRA Tags ETA 142; ETA 143; ETA Sch VI, Part V, 12                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11680-1(glr)                                                                         s. 142, 143 Sch. ... For additional information, you should refer to Policy Statement P-078 entitled " Meaning of the phrase delivered or made available in (or outside) Canada to the recipient ". 2. ... Nanner        GAD #: 1619(REG) G. Ryhorchuk ...

STATEMENT OF FACTS We understand from your letter and from the website [...], that: 1. […] (the Corporation) […] sells specialized mobile devices to people with disabilities. 2. […][Information about the Corporation]. 3. The Corporation sells a cell phone known as […] ([…][X][…]). […]. 4. You mention that [X] is designed specifically for individuals with vision loss and that the product is marketed exclusively for people with vision loss and sold to individuals with vision loss. 5. […][Information about X] 6. […][Information about the specialized features of X]. 7. […] 8. […] […] RULING REQUESTED You would like to know whether supplies of [X] are zero-rated (taxed at a rate of 0%). ... Supplies of [X] […] meet the conditions of section 2 of Part II of Schedule VI and are thus zero-rated. ...

The Products are as follows: • XXXXX • XXXXX • XXXXX 5. All Products are packaged in a XXXXX plastic bag with XXXXX which allows the contents to be seen. ... XXXXX. • XXXXX! XXXXX. • XXXXX. XXXXX. 7. The Nutrition Facts give the serving size for each of the Product flavours and the servings per container. ... The specific Products which will be excluded under this paragraph are: • XXXXX • XXXXX • XXXXX Paragraph 1(l) of Part III of Schedule VI excludes supplies of "fruit bars, rolls or drops or similar fruit-based snack foods" from zero-rating. ...

[The Trailer Park] is located at [...], in the municipality of [...], Ontario. ... Section [...] of the Licence Agreement provides [...]. 8. Section [...] of the Licence Agreement states [...]. ... You purchased your unit, a [...] trailer, in [mm/yyyy]. The unit measures [...] feet x [...] feet. ...