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27 November 1992 GST/HST Interpretation 1992-11-27- GST to the Operations of Community Legal Clinics                                                                         November 27, 1992 XXXXX File: XXXXX Dear XXXXX: Please refer to my letter to you dated December 14, 1990 concerning the application of the GST to the operations of XXXXX. ... Enclosed are Departmental publications entitled " Goods and Services Tax treatment of grants and subsidies " and " Information for Non-Profit Organizations ". ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/11/17 — RITS 39987 — Eligibility for Input Tax Credits Regarding the GST Paid on the Purchase of a Condominium ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/04/27 — RITS 51331 — Temporary Importation of Amusement Rides ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Dans cette lettre, les mots " bons " et " coupons " sont interchangeables. ... INTERPRÉTATION RENDUE Compte tenu des faits précités, nous rendons l'interprétation suivante: Les coupons en question sont des bons " autres bons " en vertu du paragraphe 181(4) de la LTA. ...

Based on your letter and the documentation, we understand that: 1. […] (the Corporation) is proposing to set up a subsidiary, […] (the Agency), which would be regulated and licensed provincially as an insurance agent. 2. The Agency would enter into a proposed […] Agreement (the Proposed Agreement) with an insurance company that would be authorized under the laws of Canada to carry on an insurance business. […]. 3. […][Terms of the agreement]. 4. ... The Proposed Agreement provides that, in consideration for the fulfilment of the Agency’s responsibilities […], fees will be paid in accordance with each […] exhibit. […]. ...

In [Province A], the […][Corporation] developed the […] ([…] [GDL program]) provided by [the instructor] […]. 3. The [GDL program] has been authorized by the [Province A] […][Ministry] to be worth […] credits towards the completion of a student’s […] (i.e., “high school diploma”). 4. […] [Information about finding a driving school]. 5. ... The Instructor’s supply of instruction in the [GDL program] course is subject to […] [GST/HST] when the individual is not enrolled at a school authority in [Province A]. […]. ...

The relevant provisions of the […][Consumer Terms] between […][a consumer] and […][the Platform] version last updated [mm/dd/yyyy], include: […]: […][The Consumer Terms govern a consumer’s access and use of the Platform] […]: […][Description of services] […] […]: […][The consumer pays for goods or services they receive from a third party provider with the Platform acting as a collection agent for the third party] […][The Platform will email the consumer a receipt]. […]. 2. ... The Platform assumes no liability] […]: […][Information about payment of delivery fee to the delivery driver. ... The invoice number is […]. The description on the invoice is for a delivery service and the amount charged was $[…]. ...

The terms of the relationship between the Employer and the Insurer in respect of the two pension plans are set out in two policies: […] (Policy 1) and […] (Policy 2) (together, the Policies). [...] 5. ... The calculation of pension benefits […] detailed in […] the Policies […], in part, generally provides that the Insurer will provide an annuity to the Member upon retirement. ... Fees and charges that pertain to the Policies are […] set out in […] each Policy. ...

>>Researches insurance products. • Presents product offerings. • Provides Client with a copy of the disclosure material (an information folder), including the contract provisions. • Explains contract terms. • Answers Client's questions. • Assists Client in completing application for insurance. • Reviews application and ensures it is complete, and forwards the completed application to the insurer. • Ensures that all requirements are satisfied so that the Client can obtain the insurance. • In some cases, collects the first premium and forwards to insurer with application. ... The functions performed by the Advisor prior to the issuance of policy: • Same as Example 1. • Works with Client to develop an employee benefit plan, which includes explaining the various options • Solicits proposals from a number of insurers for the particular insurance product. • Assists in explaining the insurance policy to the employees as required. ... >>Conducts Client needs assessment. • Identifies opportunities for insurance product sales, including initial screening for Client insurability and eligibility for certain products. • Researches insurance products. • Presents product offerings. • Provides Client with a copy of the disclosure material (an information folder) including the contract provisions. • Explains contract terms. • Answers Client's questions. • Assists Client in completing application for insurance. • Reviews application and ensures it is complete, and forwards the completed application to the insurer. • Ensures that all requirements are satisfied so that the Client can obtain the insurance. ...

Interpretation Given When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...