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XXXXX •   The Committee does not have a board of directors. •   The Committee is not at arms length as it is responsible to the XXXXX and the Association. •   XXXXX. At the end of its existence the Committee must provide reports of its activities to XXXXX. •   The Association may be considered the parent body of the Committee but this is not known for certain. •   The Committee does not have its own seal. •   The Committee is not a separate legal entity. ... XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   The Association keeps records of the disbursements from the account for expenses incurred by the Committee. ...

The Park is located at [...] in [...], in the municipality of [...], [...] ... The unit measured [...]' x [...]', with an attached deck [...]' x [...]'. ... You were away from the Park [...] during the winter, generally during [...]. ...

Question no 1- Un compte « J » permet-il à son titulaire d'acheter ou d'importer du carburant exonéré de la taxe d'accise? ... Un compte « J » ne permet pas à un client d'acheter ou d'importer du combustible diesel exonéré de la taxe d'accise. ... Le titulaire d'un compte « J » n'est pas considéré comme un fabricant aux fins de la LTA. ...

[The Franchisor] developed and is the owner [...] of [...]. 3. [The Franchisor] is the Franchisor of [...]. 4. Article [...] of the Franchise Agreement (the Agreement) states that [...]. 5. Article [...] of the Agreement states that [...]. 6. Article [...] of the Agreement outlines the obligations of the Franchisor [...]. 7. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following information was presented in your letter. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/10/01 — RITS 54077 — Recovery of the Goods and Services Tax (GST) That [Were] Paid to XXXXX on the Purchase of XXXXX Products for Resale ...

Mandarin Orange Gelatin (Product B) •   Product B ingredients include: orange gelatin and mandarin oranges •   Sold in 6/24 oz containers •   Packaged in plastic ring mould with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days 3. Raspberry Fruit Gelatin (Product C) •   Product C ingredients include: gelatin and fruit cocktail •   Sold in 6/24 oz containers •   Packaged in plastic ring mould with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days 4. ... Red Roasted Peppers XXXXX (Product G) •   Product G ingredients include: roasted red peppers, corn oil, spices and preservatives. •   Sold in bulk XXXXX lb containers •   Packaged in a plastic tub with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days •   XXXXX 8. ...

On [mm/dd/yyyy], [...], a registrant company (the "Borrower") entered into an agreement with [...] ... The loan, granted for an amount of $[...], was repayable over a 60-month term in installments of $[...] plus a lump sum of $[...]. ... The Borrower provided the following securities to the Creditor: • First ranking specific security agreement on the Trailer; • The Creditor was designated as the beneficiary of the proceeds of insurance covering all property given as security up to its full replacement value; • Guarantee in the amount of $[...] from [...]; • Guarantee in the amount of $[...] from [...] ...

EXEMPT $         0 G.S.T. (R.......) $  2,415 Total $36,915 Less Deposit $- ___ Balance Owing on Delivery $36,915 A typical worksheet would be as follows: Lessee Deemed sale of used vehicle $  10,500 GST collected $   735 [i] (1) Deemed Payment re new vehicle $- 10,500 GST collected $- 735 [ii] (1) Net Cash Received by Lessee $           0 Dealer Sale of New Vehicle Base Cost $  45,000 Licence $           0 Air Conditioning $ 0 $  45,000 GST Collected $3,150 [iii] (1) Deemed Purchase of Used Vehicle $-10,500 GST Paid  -     735 [iv] (1) Net Cash received by dealer $ 36,915 Lessor Deemed purchase of used vehicle $-10,500 GST paid $- 735 [v] (1) Deemed payment by lessee $  10,500 GST collected $  735 [vi] (1) Net Cash to Lessee $           0 Purchase of New Vehicle Base Cost $   45,000 Licence $            0 Air Conditioning $ 0 $   45,000 GST Paid $ 3,150 [vii] (1) Deemed sale of used vehicle $- 10,500 GST collected $- 735 [viii] (1) Net Cash to Dealer $   36,915 In the above example, it is assumed that the lessee owns a vehicle with a fair market value of $10,500 and wishes to lease a new vehicle worth $45,000. ...

The Product contains chopped romaine lettuce, dressing in […] containers, […] bags of croutons, […] ounces of grated parmesan cheese placed on top of the lettuce, and […] lemon wedges placed on top of the lettuce. 4. The Product is labelled "Caesar Salad". […] […] RULING Based on the facts set out above, we rule that the Product is a salad for GST/HST purposes. ... GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service     ...

In sum, [to be considered] an “in vitro diagnostic test” […][for GST/HST purposes]: * The test is for use in the diagnosis of a disease in humans and; * The test contains at least one of the four substances listed above. ... The Oxford Concise Medical Dictionary defines “diagnosis” as “the process of determining the nature of a disorder by considering the patient’s signs and symptoms, medical background, and – when necessary – results of laboratory tests and X-ray examinations”. ... Yours truly, Kassandra Leonard Health Care Sectors Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 [...] 2 [...] 3 [...] 4 […] 5 […] ...