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GST/HST Ruling

28 June 2011 GST/HST Ruling 130587 - Breast Implant Products Used in Surgical Procedures

. / 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 products are marketed under the brand [...] and are used in both reconstructive surgeries and augmentation procedures. 3. According to the Website for [...] there are two types of products in question: gel-filled and saline-filled breast implants. ...
GST/HST Ruling

28 July 1998 GST/HST Ruling HQR1193 - Application of the GST/HST to a Development Agreement, a Lease Agreement, and Operating Agreement

XXXXX of the Development Agreement states that the facility price shall be $ XXXXX[.] 4. ... XXXXX is making a taxable supply of real property to the XXXXX where the consideration for the supply is $ XXXXX subject to adjustments resulting from project risk events or change orders. ... Newell Legislative References:           s. 259 & Schedule V/Part VI section 23 ...
GST/HST Ruling

24 November 2022 GST/HST Ruling 243860 - Waiver of GST on construction services

The First Nation occupies […] reserve. 3. […][Information about an addition to the reserve that does not have reserve status]. 4. The First Nation is proceeding to build […] buildings on the land […][that does not have reserve status]. The projected cost of the construction project is approximately […]. 5. ...
GST/HST Ruling

8 August 2002 GST/HST Ruling 31015 - New Residential Rental Property Rebate on Construction of a Nursing Home

In that regard, enclosed policy paper P-077R, " Single and Multiple Supplies ", provides assistance. ...
GST/HST Ruling

27 January 2022 GST/HST Ruling 188950 - Tax status of potted lettuce

. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 188950 Business Number: […] Dear [Client]: Subject: GST/HST RULING Tax status of potted lettuce Thank you for your letter dated [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to […] potted lettuce (the Product). ... The Product is marketed as […] and is supplied as a potted plant. 2. The Product is supplied directly to grocers and the Product placement is within the produce section. 3. ...
GST/HST Ruling

25 February 2020 GST/HST Ruling 202245 - Subsection 259(7) - selected public service body recovering costs from other selected public service bodies

. / 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. ... Effective [mm/dd/yyyy], the Corporation signed […](the Services Agreement) with […] (each a Party and collectively the Parties). ... Regional Costs are expenditures that are to be shared among all of the Parties on an equitable basis, […]. ...
GST/HST Ruling

24 November 2009 GST/HST Ruling 84075 - [Eligibility to Claim an 83% Public Service Body (PSB) Rebate]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: XXXXX XXXXX 14. XXXXX. Ruling Requested You would like to know whether XXXXX qualifies for an 83% PSB rebate available under section 259 on property and services acquired in its operation of the Facility and in its provision of supplies to residents at Facility. ...
GST/HST Ruling

17 July 2008 GST/HST Ruling 58162R - Application of the GST/HST to Fungicides

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The product label shows a product class designation of XXXXX. XXXXX- Registered under the Pest Control Products Act, Registration No. ... XXXXX is a XXXXX concentrate for managing growth of XXXXX. XXXXX- Registered under the Pest Control Products Act, Registration No. ...
GST/HST Ruling

8 March 2012 GST/HST Ruling 140617 - GST/HST Ruling - Tax status of the supply of 'poultry quota' by way of lease

Poultry quota that is leased by a [province X] producer to another [province X] producer must be for poultry production within [province X]. 3. [...] ... [City 1, province X] and is leasing poultry quota from [...] (Producer B) a registered corporation and other various farmers. 4. ... Producer A provided a copy of the lease between [...] [Producer A] and Producer B which outlines the amount of quota to be leased by period. 5. ...
GST/HST Ruling

7 January 2011 GST/HST Ruling 112841r - ITCs on increase in use of real property in commercial activities

You were performing a credit return audit on [...], which is identified in the GST/HST mainframe as a partnership. 2. The "partnership" has a rental chalet [...] which is run by a management firm. 3. ... ITCs were allowed based on 85.16 % use in commercial activities for the [same] year [yyyy]. 5. ...

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