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GST/HST Ruling
7 October 2013 GST/HST Ruling 131101-2 - AND INTERPRETATION - Children's [...][sports] programs
The [Corporation] offers the following [sports] programs for children: • [Program A]; • [Program B]; and • [Program C]. 11. ... The program fees for the [yyyy/yyyy] season were as follows: [...]. 14. ... In the [yyyy/yyyy] [sports] season, the [Corporation]'s programs were scheduled as follows: [...] • [Program A]- [...]. • [Program B]- [...]. • [Program C]- [...]. ...
GST/HST Ruling
17 February 2009 GST/HST Ruling 90031 - GST Rebate Available to XXXXX
. / 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: • XXXXX • XXXXX. XXXXX: • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 10. ...
GST/HST Ruling
10 July 2007 GST/HST Ruling 79146 - Application of the GST/HST to the affairs of the XXXXX
The Municipality leases the second storey of a local elementary school from XXXXX, and sub-leases it to the following organizations: • XXXXX; • XXXXX; • XXXXX; and • XXXXX. 3. The Municipality also leases spaces in buildings it owns to separate entities that operate the following: • a community health clinic; • a health unit; • a mental health unit; and • a canteen. 4. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/07/09 — RITS 80137 — Federal Printed Book Rebate ...
GST/HST Ruling
14 October 2016 GST/HST Ruling 170549 - Joint Venture Election Where Supplies Made by Non-Operator Nominee
We understand: 1. […][In Year X], an agreement (“the co-tenancy agreement”) was entered into by […] (ACo) and […] (BCo). ... ACo is owned by […] (Individual 1), […] (Individual 2) and […] (Individual 3). 4. BCo is owned by […] (Individual 4). 5. ACo and BCo entered into a Nominee Agreement with […] (the Nominee) […][in year X + 1]. 6. ...
GST/HST Ruling
17 March 2016 GST/HST Ruling 170841 - Application of GST/HST to coconut based beverages
STATEMENT OF FACTS We understand the facts as follows: 1. […], […] (the Company), manufactures and sells 3 coconut based beverage products (the Products) […]: a. […] (Product A); b. […] (Product B); and c. […] (Product C). 2. ... The Products include […][list of ingredients]. […]. 5. […] coconut cream is used as the base in the Products. 6. Product A has […]% natural coconut cream by volume. 7. Product B has […]% natural coconut cream by volume. 8. ...
GST/HST Ruling
25 January 2013 GST/HST Ruling 140259 - Application of the GST/HST to sponsorship revenue and advertising services
The [agreement] can be summarized as follows: […] [Describes the obligations of the Association and the Sponsor] […] [Describes the general provisions of the agreement] […] [Identifies which province's laws govern the agreement] 5. ... The sponsor is referred to in the agreement as "[…]". The terms of the sample agreement provides as follows: […] 7. ... Yours truly, Heather Reardon Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate ...
GST/HST Ruling
5 August 2014 GST/HST Ruling 162970 - Tax Status of […][the Product]
The Product is new and has been launched in […] but not yet in Canada. 4. […]. 5. A sample of the Product, in the […] flavour, […], has been provided. 6. ... It comes in [#] different flavours: […][list of flavours]. * Taste: The Product tastes very much like the […] potato chips. * Texture: The Product is thin, light, puffed, and dry. ...
GST/HST Ruling
29 June 2018 GST/HST Ruling 125593r - Municipal wastewater discharge services
Specifically, the […] locations referred to above include: […] 5. […][Additional information from the report] 6. ... Accordingly, the municipalities operate on a basis of understanding and cooperation as the supplies have been ongoing since the expiry of the previous formal agreement. 7. […] 8. […] 9. […] states that a draft Agreement has been developed between the City and [XYZ] and outlines some of the key points as follows: a. […]; b. […]; c. […]; d. ... Invoices for the receipt and treatment of these wastewater […] will be prepared quarterly […] 10. […]. ...
GST/HST Ruling
19 July 2011 GST/HST Ruling 125864 - Application of GST/HST to Profit Share Payments
Subparagraph [...] of the Agreement provides that the Bank will be entitled to a quarterly [...] ... Where the [...] is [...] the Bank will pay the [...] re-payment to the Insurer. 10. ... Pursuant to section [...] of the Agreement, the Insurer will also be paying the Bank a [...]. ...
GST/HST Ruling
17 January 2013 GST/HST Ruling 119144 - Rebate for printed books under section 259.1 of the Excise Tax Act
[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 119144 Business Number: […] January 17, 2013 Dear [Client]: Subject: GST/HST RULING Rebate for printed books under section 259.1 of the Excise Tax Act Thank you for your letter of October 26, 2009, concerning the eligibility of […] (the Church) to claim a rebate for printed books pursuant to section 259.1 of the Excise Tax Act (ETA). ... The library is open to the congregation of the Church and members of the general public on [dd] and [dd] between the hours of […] and […]. ... Yours truly, Trent MacDonald Charities and Non-Profit Organizations Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate ...