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Available options for this chair are: •   wheelchair wheels with anti-tip casters, and footplates; •   positioning cushions; •   tray table; and •   user-operated brakes and seat tilt control. ... There are three models available: •   Basic Tilt Chair •   Basic Recliner •   Basic Tilt Recliner Although these chairs are supported on casters and are therefore mobile, control of mobility does not rest with the occupant of the chair. ... The accompanying parts, accessories, and attachments will have the same zero-rated status as the wheelchair, provided that they are included as part of a single supply of a wheelchair product that is supplied for a single consideration: •   tray table; •   anti-tip casters and footplates; •   user-operated brakes •   seat tilt control, •   positioning cushions; and •   protective padding. ...

[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 138581   Business Number: […]   March 12, 2013 Dear [Client]: Subject: GST/HST RULING Determining if an entity is a non-profit organization This is in response to […], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to […] (the Corporation). ... The Corporation was established by […] dated [mm/dd/yyyy]. […] was issued pursuant to […](the Provincial Act) and[…](the Provincial Regulations). 2. ... Yours truly, Michael Mavis Government Sectors Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate     ...

The following excerpts from your website describe the […] acting programs: […] 5. ... This is the only program which is offered to children in higher grades than [Grade B] In this program the child can choose from [#] specific topics, each being [#] minutes in length. […] Program involves […] through acting along with discussions and visuals The child can choose a […] session for $[…], or a […][longer] session for $[…] 14. ... Sincerely, Connie Carnegie Senior Rulings Officer Public Service Bodies and Rebates Unit Public Service Bodies and Governments Division GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] 4 […] 5 […] ...

XXXXX: • XXXXX. • XXXXX. 22. The web site for the Products (www. theprobar.com) was reviewed. ... A description of those not included in bullet 21 above is as follows: • XXXXX. • XXXXX. 23. There are XXXXX different XXXXX product types listed on the web site as follows: • XXXXX. • XXXXX. 24. ...

. / 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. ... The Class B Limited Partner’s only activity is its investment in the Partnership; it is not a member of the Partnership Advisory Committee. 4) Pursuant to section […] of the Partnership Agreement, in addition to the distributions to be made pursuant to sections […], […] and […] of the Partnership Agreement when a general partner resigns or is removed, or the Partnership is sold or dissolved, the Partnership will, subject to section […], make a distribution to the holders of Class B Units and Class C Units (the “Priority Distribution”) in proportion to their ownership of Class B Units and Class C Units equal to an undisclosed specified percentage per annum of an undisclosed factor. 5) Pursuant to section […] of the Partnership Agreement, the general partner is required to make distributions to the partners from time to time- that is, essentially all sums received from eligible investments, net of: the payment or reimbursement of the partnership expenses, which includes the payment of management fees, […] and other types of fees pursuant to section […], and the payment of the Priority Distribution. 6) Section […] of the Partnership Agreement provides that amounts distributed shall be distributed to the partners as follows: * first, to the holders of Class B Units and Class C Units in proportion to their ownership of Class B Units and Class C Units, until such time as the holders of Class B Units and Class C Units have received all due and unpaid Priority Distributions; * as to the balance: […]% to the general partner and […]% to the limited partners in proportion to their ownership of Class A Units. ... You state that the management fee payable to the Manager under the Management Agreement and referenced in section […] of the Partnership Agreement is subject to the GST/HST. ...

The Company is a Canadian corporation that is registered for GST/HST purposes. […]. 2. ... The Product packaging consists of a ridged clear plastic container measuring approximately [#]” x [#]” x [#]” deep with two separate compartments. ... The package size is [#] grams […]. RULING REQUESTED You would like to know whether the supply of the Product is zero-rated under section 1 of Part III of Schedule VI. ...

SLPs work in a variety of health and educational settings, such as: •   Hospitals, •   Public health units, •   Community health centres, •   Schools, •   Children's treatment centres, •   Community Care Access Centres, •   Private practice, •   Preschool settings and daycare centres, •   Resource centres, •   Facilities for developmentally or physically challenged individuals, and •   Nursing homes and long-term care facilities. You indicated that the duties of an SLP include the following: •   Administering tests and examinations and observing patients to diagnose and evaluate speech, voice resonance, language, cognitive linguistic and swallowing disorders. •   Planning and implementing remedial programs to correct speech, language and voice disorders. •   Establishing group and personalized care plans working as a member of an interdisciplinary team. •   Conducting research on speech and other communication disorders and on the development and design of diagnostic procedures and devices. •   Instructing students and other personnel. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division 2004/11/02 — RITS 50061 — Services Supplied by XXXXX [Instructors and Therapists] ...

XXXXX (Product A) •   Product A is a non-carbonated liquid vitamin-mineral concentrate. •   Product A contains no fruit, fruit juice or fruit flavouring. •   Product A contains the Non-Medicinal Ingredients: XXXXX XXXXX. •   According to the Product A label, the directions for use are as follows: XXXXX •   A XXXXX of Product A contains; XXXXX In addition, Product A contains the following non-medicinal ingredients; XXXXX. •   The Product A label states XXXXX. •   Product A has a Drug Identification Number (XXXXX) XXXXX (Product B) •   Product B is a non-carbonated liquid vitamin and mineral concentrate. •   Product B contains no fruit, fruit juice or fruit flavouring. •   Product B contains the Non-Medicinal Ingredient: XXXXX. •   According to the Product B label, the directions for use are as follows: XXXXX •   A XXXXX of Product B contains; XXXXX[.] In addition, Product B contains the following non-medicinal ingredient; XXXXX •   The Product B label states XXXXX. •   The label also states, XXXXX •   Product B has a Drug Identification Number (XXXXX). XXXXX (Product C) •   Product C is a non-carbonated XXXXX concentrate. •   Product C contains no fruit, fruit juice or fruit flavouring. •   According to the Product C label, the recommended use is as follows: XXXXX •   The Product C label states, XXXXX •   XXXXX XXXXX (Product D) •   Product D is a non-carbonated fruit-flavoured XXXXX concentrate. •   Product D contains XXXXX •   According to the Product D label, the recommended use is as follows: XXXXX •   The Product D label states, XXXXX •   XXXXX XXXXX Ruling Requested The products are zero-rated pursuant to section 1 of Part III of Schedule VI to the Excise Tax Act (ETA). ...

XXXXX: •   XXXXX; •   XXXXX; •   XXXXX. 9. XXXXX. 10. The proposed fee for the XXXXX Camp is $XXXXX per participant. ... Daily activity choices within the camp program include: •   waterfront XXXXX •   adventure XXXXX •   sports XXXXX •   service XXXXX •   arts XXXXX •   science and technology XXXXX •   out-trips XXXXX. 12. ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit PSB & Governments Division Excise and GST/HST Rulings Directorate 2006/02/08 — RITS 60810 — [ITC for Tax on Imported Goods] ...