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The bar qualifies as a nutritional supplement under the Food & Drugs Act (F&DA) and its Regulations. ...

The manufacturer of the bar has recently changed its formulation so that all flavours of the bar qualify and are labelled as nutritional supplements, pursuant to the Food & Drugs Act (F&DA) and its Regulations. ...

A "residential trailer park" is defined in subsection 123(1) as a trailer park encompassing at least two sites, where: (a) substantially all of the sites in the trailer park are supplied under a lease, licence or similar arrangement, or are intended to be supplied under a lease, licence or similar arrangement, under which continuous possession or use of a site is provided for a period of at least •   one month, in the case of mobile homes or other residential unit, or •   twelve months in the case of travel trailers or motor homes, or similar vehicles that are not residential units; and (b) the sites would be suitable for use by occupants of a mobile home (whether or not the park in fact has mobile homes) as a place of residence of individuals throughout the year. ... Further information on this topic is available in the enclosed Technical Information Bulletin B-042, " Refund, Adjustment Or Credit Of GST ". ...

6 August 1998 GST/HST Ruling HQR0000979- Grants and Subsidies Issues XXXXX XXXXX XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0000979 XXXXX August 6, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX: Thank you for your letter of December 8, 1997 (with attachments), concerning the application of the Goods and Services Tax (GST) to the financial contribution paid by Her Majesty the Queen in Right of Canada to XXXXX with respect to the operation of the XXXXX for the purposes of ship construction and repair. ... The Transferee shall be deemed to have fulfilled its obligation regarding the operation of a shipyard by leasing the Immovable or the part of the Immovable that continues to be owned by it to a person, or by allowing the Immovable, that continues to be owned by it, to be used by a person, providing that person uses the Immovable for the purpose of the operation of a shipyard, in accordance with this Act of Transfer. •   The Transferee shall not alienate the Immovable or part of the Immovable, except in accordance with the provisions of article 11. •   In the event that the Immovable or part of the Immovable is alienated by the Transferee, the Transferee shall require that any purchaser, transferee or assignee perform the obligations that the Transferee has covenanted to Her Majesty to perform. ... The Transferee will be in default if, during the Operating Period, it: •   alienates the Immovable or part of the Immovable in breach of the Act of Transfer; •   becomes bankrupt or insolvent, goes into receivership or takes the benefit of any statute relating to bankruptcy or insolvency or is required to wind up or dissolve by any order or any decision that it is unable to meet its liabilities as they come due; •   ceases to operate the Immovable or part of the Immovable in accordance with articles of the Act of Transfer, is in default of any provision of the Act of Transfer or is in default of the provisions of the Contribution Agreement and such default continues for a period of thirty days after notice by Her Majesty to the Transferee specifying the nature of the default and requiring the default to be remedied. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Under section 10.01 of the Lease Agreement, in consideration for the sum of $XXXXX and other good and valuable consideration paid by the Association to the City, the City granted the Association the Option to purchase the Property under the following terms: • the Association could exercise the Option at any time during the XXXXX-year term, and • the Association had to provide written notice to the City of its intention to exercise the Option. ...

It is our position that a contribution made by a grantor to an NPO, the reporting of which is deferred and recognized as revenue in a later period rather than in the period in which it was received, may be used to determined the percentage of government funding of the NPO for the later period provided the following conditions apply: •   the contribution received is government funding as defined in the PSB Rebate Regulations; •   the contribution is subject to restrictions in the funding agreement that specify when the amount may be expended, and the expenditure of certain amounts is thereby deferred until subsequent reporting periods; •   the NPO complies with accepted accounting and reporting requirements (i.e., as outlined in the CICA Handbook) with respect to using a deferral method of accounting to recognize restricted contributions as revenue in its financial statements; and •   the deferred contribution is identified as government funding for the period in which it is recognized as revenue in the financial statements. ...

P-229, entitled " Definition of Vocational School in Section 1 of Part III of Schedule V ", outlines the Department's policy with respect to this provision. ... Such courses will be exempt under section 8 where: •   the course is required by federal or provincial legislation; •   the course is not required by federal or provincial legislation, but the certificate issued by an educational institution on completion of the course is accepted by a federal or provincial licensing body in lieu of successful completion of the federally or provincially administered licensing exam. •   the course is not required by federal or provincial legislation, but it meets the requirements for part-time courses outlined above (i.e. the course is offered as part of a full-time program that is offered by the same institution and is exempt under section 8 or the course evaluates students on a pass/fail basis, based on evaluation of the students performance on a single, or series of, tests, graded materials or projects). ...

P-229, entitled " Definition of Vocational School in Section 1 of Part III of Schedule V ", outlines the Department's policy with respect to this provision. ... Such courses will be exempt under section 8 where: •   the course is required by federal or provincial legislation; •   the course is not required by federal or provincial legislation, but the certificate issued by an educational institution on completion of the course is accepted by a federal or provincial licensing body in lieu of successful completion of the federally or provincially administered licensing exam; or •   the course is not required by federal or provincial legislation, but it meets the requirements for part-time courses outlined above (i.e. the course is offered as part of a full-time program that is offered by the same institution and is exempt under section 8 or the course evaluates students on a pass/fail basis, based on evaluation of the students performance on a single, or series of, tests, graded materials or projects). ...

Subsection 1(3) of the Regulations does not require that the Product be specifically designed for a single species or class of farm livestock, fish or poultry, however it does require that the Product be "ordinarily used as feed, or as ingredients in feed, for farm livestock, fish or poultry described in subparagraph (2)(c)(i) or for rabbits, ostriches, rheas, emus or bees " and "sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs). ... & Fish Property Regs 1(3) of the Schedule to the Ag. & Fish Property Regs NCS Subject Code(s): I-11845-2 ...

Statement of Facts and Transactions Our understanding of the facts and transactions, is as follows: XXXXX purchased the above-noted lots from XXXXX under a contract of purchase and sale ("the Agreement") which became binding on the parties on XXXXX •   Lots XXXXX were bare while lots XXXXX had houses which had been constructed by XXXXX and required deficiency work to be done prior to being listed for sale. Neither of these houses had been previously occupied as a place of residence and the houses are considered to single unit residential complexes as defined for GST/HST purposes. •   The Agreement gave XXXXX possession of the lots from XXXXX and entitled XXXXX to complete and sell the homes on lots XXXXX and construct homes on and sell lots XXXXX[.] ... Ruling Given Based on the facts set out above, we are providing the following rulings: •   XXXXX is a "builder" as defined for GST/HST purposes of the residential complexes on the XXXXX lots. •   XXXXX has made a taxable supply by way of sale to the purchasers of each of the residential complexes and, as a builder, is required to collect and remit GST applicable on each sale. •   Where pursuant to subsection 254(2) of the Excise Tax Act ("the Act"), a purchaser of a residential complex is entitled to claim a rebate of a portion of GST payable on the purchase and the purchaser submits an application in prescribed form to XXXXX may, pursuant to subsection 254(4) of the Act, credit the amount of the rebate in favour of the purchaser. ...