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GST/HST Ruling

7 October 2013 GST/HST Ruling 131101-2 - AND INTERPRETATION - Children's [...][sports] programs

The [Corporation] offers the following [sports] programs for children: [Program A]; [Program B]; and [Program C]. 11. ... The program fees for the [yyyy/yyyy] season were as follows: [...]. 14. ... In the [yyyy/yyyy] [sports] season, the [Corporation]'s programs were scheduled as follows: [...] [Program A]- [...]. [Program B]- [...]. [Program C]- [...]. ...
GST/HST Interpretation

24 August 2005 GST/HST Interpretation 39293 - Section 156 of the Excise Tax Act

The classes of members are as follows: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The Association has not collected GST/HST on its memberships. ... XXXXX $XXXXX •   One complementary pass to the Symposium •   Signage •   Recognition of the sponsor's logo in printed material •   Opportunity to display the sponsor's promotional material XXXXX $XXXXX •   Recognition in binder materials, signage and in printed material for the sponsorship of any of the following: •   A coffee break •   Morning speaker •   A break-out panel sponsor •   Debate session sponsor •   Afternoon speaker. ... The XXXXX will provide: •   Program administration; •   Marketing; •   Desktop design of conference brochure; •   Sales and registration; •   Conference coordination; and •   Post event management. ...
GST/HST Ruling

17 February 2009 GST/HST Ruling 90031 - GST Rebate Available to XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX XXXXX: XXXXX: XXXXX XXXXX. XXXXX: XXXXX. XXXXX. XXXXX. XXXXX. XXXXX. XXXXX. 10. ...
Excise Ruling

22 September 2016 Excise Ruling 179397 - Imports of Approved Formulations

[Company A] is located at […] and its importer account number is […]. 2. […]. 3. The alcohol-based product specified in your letter and detailed in […] MSDS is Reagent Alcohol, product [XYZ], and comprised of […]. 4. […]. 5. […]. ... Yours truly, Joy Piepjohn Manager, Excise Duty Operations Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate ...
GST/HST Interpretation

12 September 2011 GST/HST Interpretation 127986 - GST/HST INTERPRETATION - Supply of online vouchers

(c) A photography service regularly priced at $[...] offered for the promotional price of $[...]. ... (d) $[...] worth of products at a retailer offered for the promotional price of $[...]. ... (e) [...] large pizzas and [...] drinks regularly priced at $[...] offered for the promotional price of $[...]. ...
GST/HST Ruling

10 July 2007 GST/HST Ruling 79146 - Application of the GST/HST to the affairs of the XXXXX

The Municipality leases the second storey of a local elementary school from XXXXX, and sub-leases it to the following organizations: •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. 3. The Municipality also leases spaces in buildings it owns to separate entities that operate the following: •   a community health clinic; •   a health unit; •   a mental health unit; and •   a canteen. 4. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/07/09 RITS 80137 Federal Printed Book Rebate ...
GST/HST Interpretation

13 October 2004 GST/HST Interpretation 54857 - Application for Designation of XXXXX as a Hospital Authority

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX. Additional information and documentation concerning the following points will help us understand the day-to-day operations of the institutions operated by XXXXX in order to determine if XXXXX meets the administrative criteria for designation as a hospital authority. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2004/10/15 RITS 52554 Application of GST to Sales of Time-share Resort Accommodation through the Sale of Resort Points ...
GST/HST Interpretation

1 March 1996 GST/HST Interpretation 11850-3 - Supply of Powdered Vitamins as an Ingredient for Livestock Feed and the Application of the GST

1 March 1996 GST/HST Interpretation 11850-3- Supply of Powdered Vitamins as an Ingredient for Livestock Feed and the Application of the GST Unedited CRA Tags ETA Sch VI, Part III, 1                                                                         File # 11850-3(MB)                                                                         Doc # 2671G                                                                         Ref: S1 of Pt III to Sch VI. ...
GST/HST Interpretation

29 May 1998 GST/HST Interpretation HQR0000577 - Plan Review Fees

If the work to be performed does not exceed $ XXXXX, the fee is $ xx. For work valued between $ XXXXX and $ XXXXX, the fee is $ xx on the first $ XXXXX and $ x on each additional $ XXXXX of valuation or part thereof. For work in excess of $ XXXXX, the fee is $ XXXXX on the first $ XXXXX and $ xx on each additional $ XXXXX of valuation or part thereof. ...
GST/HST Ruling

14 October 2016 GST/HST Ruling 170549 - Joint Venture Election Where Supplies Made by Non-Operator Nominee

We understand: 1. […][In Year X], an agreement (“the co-tenancy agreement”) was entered into by […] (ACo) and […] (BCo). ... ACo is owned by […] (Individual 1), […] (Individual 2) and […] (Individual 3). 4. BCo is owned by […] (Individual 4). 5. ACo and BCo entered into a Nominee Agreement with […] (the Nominee) […][in year X + 1]. 6. ...

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