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GST/HST Ruling

29 August 2011 GST/HST Ruling 62030 - GST/HST RULING - Annual lease of trailer park site

The trailer is a [...], [...]' x [...]', with two [...]'x [...]' tip-outs. A [...]' x [...]' room addition has been constructed and attached to the trailer and is permanently affixed to a cement pad. ... You indicate this would involve significant work and estimate the cost of such removal to be within the range of $[...] to $[...]. 4. ...
GST/HST Ruling

30 July 2015 GST/HST Ruling 158051 - Application of GST/HST to coconut beverages

The Products are: […] (Product A), […] (Product B), […] (Product C), and […] (Product D). 4. ... To make [ingredient 2], […]. The [ingredient 2] that the Company uses contains […]. 9. […]. 10. ... The labelling of each Product contains the following descriptions: […] 11. […]. 12. ...
GST/HST Ruling

9 December 2011 GST/HST Ruling 123659 - GST/HST RULING - GST/HST on False Alarm Fees

As part of the City [...], the [...] (Police Service) is registered for GST/HST purposes. ... The Police Service frequently responds to alarm incidents that turn out to be false. [...] 3. [...] 4. [...]. 5. [...] 6. ... Where the owner or occupant of premises maintains a security alarm system, there is a fee of $[...] charged to this person for each response to a false alarm call attended to by the Police Service, pursuant to section [...] of [...]. ...
GST/HST Ruling

31 October 2011 GST/HST Ruling 132350 - GST/HST RULING - Place of Supply Rules for Services

("[...] [Client 1]"); [....] ("[...] [Client 2]"); [...] ("[...] [Client 3]"); [....] ("[...] Client 4]"); and ("[...] ... The agreement specifies [...] a physical address of [Client 4] in [...] ...
GST/HST Ruling

15 March 1996 GST/HST Ruling 11640-4[3] - Application of the GST to the Supply of Coloured Toner

15 March 1996 GST/HST Ruling 11640-4[3]- Application of the GST to the Supply of Coloured Toner Unedited CRA Tags ETA Sch VI, Part V, 1                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11640-4(glr)                                                                         Sch. ... Nanner        GAD #: 2693(GEN) G. Ryhorchuk XXXXX ...
GST/HST Interpretation

3 June 1999 GST/HST Interpretation HQR0001806 - Application of GST/HST To Strata Development Fees

The supplies made by the Corporation to owners and lessees of the units include the following: •   Electricity •   Repairs and maintenance •   Groundskeeping •   Garbage removal •   Insurance •   Management fees •   Water and sewer •   Snow removal and street cleaning[.] 6. ...
GST/HST Ruling

22 September 2020 GST/HST Ruling 204827 - Seaweed Products

The size of each strip is […]. 8. Each package of Product 1 weighs [#] grams and is sold individually for $[…]. ... Product 2 is available in other flavours: […]. iv. Product 2 in other flavours is described as […]; and [the website] includes [recipe] suggestions […]. 7. There are [#] single serving foil packets in the package, each weighing [#] grams. 8. ...
GST/HST Ruling

29 August 2011 GST/HST Ruling 81556 - GST/HST RULING - GST/HST treatment of trailer park seasonal site rental

The Park is located at [...] in [...] [Community 1], in the municipality of [...], [...] ... You own your unit, a [...] park model trailer. The trailer measures [...]' x [...]'. ... The site is fully landscaped and has a [...]' x [...]' concrete driveway. ...
GST/HST Ruling

30 June 2014 GST/HST Ruling 162461 - Application of GST/HST to […][the Product] [a chicken based product]

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: […] Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to […][the Product][a chicken based product] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to varieties of […] (the Product) manufactured by […] (the manufacturer). ... The net weight of the Product is […] grams for […] varieties and […]. 5. ... The Product’s website […] describes the Product as follows: […] RULING REQUESTED You would like to know whether the supply of the Product is zero-rated or taxable at the full rate of GST/HST. ...
GST/HST Interpretation

28 July 2009 GST/HST Interpretation 65400 - Interprétation de la TPS/TVH; [Élargissement du droit au remboursement en faveur de certaines organismes qui oeuvrent dans le domaine de la santé]

Un organisme déterminé de services publics, un organisme de bienfaisance ou un organisme à but non lucratif admissible a droit à un remboursement de la TPS qui correspond au " pourcentage établi " de la " taxe exigée non admise à un crédit " relative à un bien ou à un service pour sa période de demande. ... Toutes ces conditions doivent être respectées pour que la première condition de la définition " d'établissement admissible " soit respectée. ... Subvention admissible Pour respecter la deuxième condition de la définition d'" établissement admissible ", il faut que l'organisme reçoive une somme, sauf une somme symbolique, à titre de " subvention admissible ". ...

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