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GST/HST Ruling

27 October 2020 GST/HST Ruling 189355 - […][Whether a subcontractor is an agent of a contractor]

It provides […] services. 2. [The contractor] entered into an agreement with [the Municipality] to perform […] work in [the Municipality]. 3. […][the subcontractor] […] provides […] services […]. 4. ... Pursuant to section […] of the Agreement, “[…].” […], [the subcontractor] “…shall secure all permits, fees and licenses necessary […].” ... Pursuant to […] [of the By-law], a […] permit is not transferable. 12. ...
GST/HST Ruling

1 June 2021 GST/HST Ruling 203573 - Application of GST/HST to supplies of bulk cannabis

. / 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 Corporation is […] licensed by Health Canada to produce cannabis. ... Subsection 1(2) of the Industrial Hemp Regulations (SOR2018-145) states that for purposes of the Cannabis Act and these Regulations “industrial hemp means a cannabis plant or any part of that plant in which the concentration of THC is 0.3% w/w or less in the flowering heads and leaves.” ...
GST/HST Ruling

15 June 2011 GST/HST Ruling 126726 - Tax Status of Memberships

Section [...] of [Association A] Bylaws states: [...] 14. Section [...] of [Association A] Bylaws states: [...]. ... Section [...] of [Association A] Bylaws states: [...]. 17. Section [...] of [Association A] Bylaws states: [...]. 18. ... Section [...] of [Association A's] Bylaws states: [...]. 21. The following [Associations B] and [...] are [...] ...
GST/HST Ruling

13 August 2004 GST/HST Ruling 53953 - Definition of "consideration" for GST/HST purposes

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You intend to temporarily import the following amusement rides to be used at the XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Legislation Branch 2004/07/08 RITS 38618 [Application of GST to Transactions Related to Payments to Developers] ...
GST/HST Ruling

10 August 2011 GST/HST Ruling 126175 - Application of GST/HST to services of performing artists supplied by a charity

(d) [...] [The Organization] supplied the services of [...] [(Performer 3)] to provide [...] performances [...], on [mm/dd/yyyy], to [...] ... (g) [...] [The Organization] supplied the services of [...] [(Performer 5)] to provide [...] workshops on [mm/dd/yyyy] to [...] ... -minute demonstration workshop of [...] on [mm/dd/yyyy], to [...] School, for [...] students in grade [...]. ...
GST/HST Ruling

12 June 2014 GST/HST Ruling 133588r - [The] […][Charity]’s public service bodies' rebate entitlement

The [Charity]’s home office is located in […][City 1, Participating Province X]. 5. […] [Locations of the Charity’s activities]: * […] * […] * […][Participating Province X] * […][Participating Province Z] […] 6. […] 7. ... First Nations, various provincial Ministries); * infrastructure funding was secured; * signage and gates were erected; * the property was insured; * taxes were paid; * feasibility studies were documented and presented to regional officials; * a […] year lease was drafted; and * […] 11. […] 12. ... The [Charity] has held annual […] fundraisers in [Participating Province Y] for the past [#] years. 14. […] 15. […] 16. […][Restrictions of the Charity] 17. […] 18. ...
GST/HST Ruling

28 September 2016 GST/HST Ruling 179839 - Value of temporary importation of leased aircraft

. / 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. ... We understand that: * […] (the “Lessee”) has entered into an agreement to lease the following aircraft from […] (the “Lessor”), a non-resident person with whom the Lessee deals at arm’s length: Aircraft Type Model Number Serial Number Registration Number […] […] […] […] * The lease agreement is for a period beginning on [mm/dd/yyyy] and ending on [mm/dd/yyyy]. * The aircraft will be imported at […] Airport, […][City 1] on [mm/dd/yyyy] and will be exported on [mm/dd/yyyy]. * The total number of months that the aircraft is to be held in Canada by the Lessee under a lease with the Lessor will not exceed 24 months. ...
GST/HST Ruling

26 June 2024 GST/HST Ruling 179543 - Videos posted to […][Platform X]

[The Web Publisher] is not responsible for remitting any taxes on your behalf. […] g. […] h. ... As a [Platform X] account holder, the person may post videos to [Platform X].[…] c) […][Information about proprietary rights] d) [Platform X] does not acquire the ownership rights to the videos. […][Information about the distribution rights of Platform X][…] e) […] f) […] g) The person also agrees that any videos it posts to [Platform X] will not contain third party copyrighted material […] 11) […] 12) […](Footnote 3). 13) […] 14) […](Footnote 4). 15) […](Footnote 5). […]. 16) […] 17) […](Footnote 6). 18) […], [the Web Publisher] receives from [Platform X], […] advertising revenues […](Footnote 7). […](Footnote 8). 19) In turn, [the Web Publisher] pays any amounts owing to you […] in accordance with the payment terms outlined in [Agreement A]. 20) […]. 21) […]. 22) […]. 23) […]. 24) […][Information about payments from Platform X to the Web Publisher] 25) […][Additional information about payments from Platform X to the Web Publisher] RULING REQUESTED You would like to know whether your supplies are taxable. ... Sincerely, Kevin Tran Rulings Officer Border Issues Unit 2 General Operations and Border Issues Division GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] 4 […] 5 […] 6 […] 7 […] 8 […] ...
GST/HST Ruling

6 August 2014 GST/HST Ruling 162969 - Tax Status of […][the Product] [potato snack]

The listed ingredients for the Product’s “[…]” variety are as follows: * Potato flour […] * […] * Seasoning […] * […] 7. ... The Product sample shows the Product to be […] in shape with a diameter of approximately […] cm. ... Although the Product is labelled […], the Product is described as […] on the packaging. ...
GST/HST Ruling

13 December 2013 GST/HST Ruling 153337 - Section 150 election for exempt supplies

[Subsidiary A])• [...] ([...][Subsidiary B]) [...] ([...][Subsidiary C])• [...] ([...] ... [Province A] whereby Members are provided [...] a variety of [...] insurance products and services and other benefits. ... Due to the corporate restructuring in [yyyy] mentioned in Fact 1, in order to minimize the impact of the GST/HST on these two entities, it was determined that additional elections under subsection 150(1) should be filed between the following: [Subsidiary A] and [Subsidiary B] [Subsidiary A] and [Subsidiary C] [Corporation A]and [Subsidiary C] [Subsidiary D] and [Subsidiary B] 4. [...] 5. [...]. 6. ...

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