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INTERPRETATIONS REQUESTED You have provided […] documentation to support […] ITC claims in the circumstances described in points 1 to 5 above and requested […][our] interpretation of the legislation in each case. ... Supporting documentation for purchases totalling less than $150 […]. […] The name of the recipient is not prescribed information for purposes of paragraph 169(4)(a), according to either paragraph 3(a) or (b) of the Regulations. ... Entitlement to claim ITCs where the taxpayer’s trade name is listed on the invoice […]. ...

The Society provides a wide range of services to seniors in the […] [City A], […] [Province A] area, from low income housing to long-term residential care for seniors with complex care needs. […] The Society is registered for GST/HST purposes and has been assigned the business number […]. ... In that regard, the 2005 Federal Budget document, 2005 Budget Plan Annex 8 Tax Measures: Supplementary Information, contains the following comments: The proposed measure, which accommodates the significant variations in health care delivery models across the country, will expand the 83-per-cent rebate to eligible facilities and entities that belong to the following categories: •     Ambulatory care hospitals, which currently do not qualify for the hospital rebate because they do not have in-patient beds, and day surgery clinics. •     Cancer clinics and other specialized clinics that provide care such as mental health or HIV programs. •     Community health centres. •     Facilities that offer high-level therapeutic care. •     Organizations that provide medical care to individuals in their homes. •     Regional health authorities that support the delivery of health care within their regions. •     Entities that provide ancillary support, such as laboratory and diagnostic services and centralized laundry and in-patient meal services, to health care facilities. ... Ensemble de procédés de traitement.     ...

The Agreement has a term of [...] years, with an option to negotiate every [...] years from the start date of the contract, [mm/dd/yyyy]. 3. ... Articles [...] and [...] of the Agreement state that [Company A] shall pay [the non-resident] for all aggregate materials removed from the Mining Property at a rate the greater of $[...] per metric tonne (the Royalty), or monthly minimum of $[...] ... Annual minimum Royalty is $[...]. 8. Article [...] of the Agreement states that the rate per tonne can be negotiated every [...] years, but the price will not fall below $[...] per metric tonne. 9. ...

XXXXX Salad (Product A) •   Product A is described as XXXXX •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days 2. XXXXX Salad (Product B) •   Product B is described as: "XXXXX" •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days 3. XXXXX Salad (Product C) •   Product C is described as: "XXXXX" •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days Ruling Requested You have requested a GST/HST ruling regarding the tax status of the above products. ...

Statement of Facts •   XXXXX is registered for the GST. •   In the course of its business activities, XXXXX may direct their clients to seek XXXXX a mortgage with the XXXXX[.] •   If the client receives XXXXX will compensate XXXXX for directing their client to them. •   The service provided by XXXXX consists of XXXXX completing a form entitled XXXXX[.] The form is an internally produced document and is not provided by XXXXX[.] •   The form contains the following information: •   name, current address and phone number of purchaser; •   address of the property purchased; •   a space for notes which may indicate that the purchaser is a previous XXXXX customer; •   Preprinted statements on the form include the following: •   "A referral fee if any up to and including XXXXX will be paid to XXXXX[";] •   "XXXXX[";] •   "When completing the XXXXX application, please ensure XXXXX numbers are completed." •   XXXXX does not prequalify the customer for XXXXX, nor completes a XXXXX application form or performs any other verification activity on behalf of the bank. ...

On the label, one can find the following indications: •   real milk chocolate with roasted almonds for fondue or real milk chocolate for fondue •   recipe for two servings of chocolate fondue: XXXXX 35% cream XXXXX chocolate (with or without almonds) fresh fruits Slowly warm up cream. ... The wrapper carries the following information: On the front of the label: •   The weight of the bar- XXXXX •   The price- XXXXX •   The message XXXXX •   XXXXX •   All of the above text messages are provided in English and French •   Prominently displayed is the name of an organization "XXXXX XXXXX and the phrase XXXXX •   The website for the group XXXXX On the back of the label: •   The fondue recipe described above •   XXXXX •   The address of the organization featured on the front is enclosed in a box: XXXXX •   the phrase "Made in Canada" along with a Maple Leaf symbol •   A list of ingredients and allergy information •   With the exception of the address, all the information is provided in English and French Interpretation Requested You are asking us to confirm that the supply of the above-described bars of chocolate is considered not taxable under the GST/HST. ... For your information, I am enclosing a copy of our current publication, Ch. 4.3 " Basic Groceries ", since Memorandum 300-3-3, which you referred to in your letter, is now obsolete. ...

The Supplier's head office is in [...] [Participating Province X]. 4. ... The Membership Cards are plastic cards [...]. 7. Memberships acquired [...] can be purchased in [...] month, [...] month or [...] month increments, for$[...], $[...] or $[...] respectively. ... Each month, [...]. 10. [...] 11. When a Membership Card is sold [...] 12. ...

The Original Parcel was subdivided in [yyyy] into two parcels, the first being approximately […] in size and bearing the legal description […] (“Lot A”), and the second being approximately […] in size and bearing the legal description […] (“Lot B”). ... A copy of the Agreement was provided for our review. 7. […] the Organization required that the Society sell [#] of the [#] units in the completed Complex to the Provincial Rental Housing Corporation […] (“the Corporation”), […] 8. ... Resulting […] (“Lot 1”) is comprised of [#] of the residential units in the Complex. ...

You have stated that the Charity has a permanent establishment in the following provinces: • Ontario, • Nova Scotia, • British Columbia, • Alberta, • Manitoba, • Saskatchewan, • New Brunswick, • Prince Edward Island, and • Newfoundland and Labrador. ... The provincial rebate factor for a charity resident in: • Ontario is 82%. • Nova Scotia is 50%. • New Brunswick is 50%. • Newfoundland and Labrador is 50%. • Prince Edward Island is 35%. ... To determine the provincial part of the HST, multiply the HST paid or payable by: • 7/12 for those purchases taxed at 12%; • 8/13 for those purchases taxed at 13%; • 9/14 for those purchases taxed at 14%; • 8/14 for those purchases taxed at 14% before the 2008 rate change; or • 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ...

These directors are to be appointed or elected as follows: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 7. XXXXX current Board of Directors includes XXXXX Directors comprised as follows: •   XXXXX •   XXXXX •   XXXXX 8. ... Where a municipality owns at least 90 % of the shares or capital of an organization or the assets of an organization are vested in the municipality in the event of the organization's dissolution, the organization will be considered to be owned by the municipality. ...