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15 March 1996 GST/HST Ruling 11640-4[3]- Application of the GST to the Supply of Coloured Toner Unedited CRA Tags ETA Sch VI, Part V, 1                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11640-4(glr)                                                                         Sch. ... Nanner        GAD #: 2693(GEN) G. Ryhorchuk XXXXX ...

The size of each strip is […]. 8. Each package of Product 1 weighs [#] grams and is sold individually for $[…]. ... Product 2 is available in other flavours: […]. iv. Product 2 in other flavours is described as […]; and [the website] includes [recipe] suggestions […]. 7. There are [#] single serving foil packets in the package, each weighing [#] grams. 8. ...

The Park is located at [...] in [...] [Community 1], in the municipality of [...], [...] ... You own your unit, a [...] park model trailer. The trailer measures [...]' x [...]'. ... The site is fully landscaped and has a [...]' x [...]' concrete driveway. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: […] Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to […][the Product][a chicken based product] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to varieties of […] (the Product) manufactured by […] (the manufacturer). ... The net weight of the Product is […] grams for […] varieties and […]. 5. ... The Product’s website […] describes the Product as follows: […] RULING REQUESTED You would like to know whether the supply of the Product is zero-rated or taxable at the full rate of GST/HST. ...

We understand the following: •   XXXXX (the Company) is a non-resident tour operator that is not registered for GST/HST purposes. •   The Company has an office (i.e., a permanent establishment) in XXXXX from which it conducts its travel business. •   The Company sells tour packages to non-residents XXXXX at an all-inclusive price for a skiing vacation in Canada. •   The Company's tour packages may include: –   accommodation; –   ski lift passes; –   ski lessons; –   ski guides; –   transfers (i.e., Airport or mountain); and –   international and domestic air travel. •   The Company has XXXXX to pay its Canadian suppliers. ... Some examples of services include: •   guide (e.g., ski guide) or interpreter services; •   transportation services (i.e., air travel); •   sightseeing excursions; and •   ski lessons. ... The following do not qualify as services as they are property: •   short-term and camping accommodation; •   meals; •   a right to enter or attend an event, such as tickets to a show or a hockey game; •   car rentals; •   ski rentals; •   ski lift passes; and •   park passes. ...

. / 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. ... STATEMENT OF FACTS Based on the information supplied in your faxes, we understand that: * […] (your company) supplies cleaning and restoration services to homes and businesses in […] Canada. * As part of your company’s business activities, you supply cost-of-repair estimates relating to insurance claims. * In the example supplied to us […], the estimate was supplied to […] (the adjuster) who would use this estimate to recommend the compensation in satisfaction of a property insurance claim. * Your company inspected the damaged property to prepare your estimate of the cost of repairs. * The cost-of-repair estimate lists charges to remove and replace shingles, replace the ice and water guard, replace roof vents, remove and reset the chimney flashing, replace the ridge cap, and charges for the disposal fee, travel/per km, as well as percentage amounts for overhead and profit. * The estimate also sets out the charges for overhead, profit and GST/HST. * You charged a fee of $[…] for supplying this estimate. ... In this particular situation – the service of supplying a cost-of-repair estimate concerning a property insurance claim – the service would be exempt under the definition of financial service in subsection 123(1) if it complied with paragraph (j.1) of that definition and was not excluded by paragraph (r). ...

. / 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 •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/12/23 — RITS 56822 — Temporary Importation of Amusement Rides ...

STATEMENT OF FACTS We understand that: 1. […] is a retail pharmacy (the Pharmacy) and […]. The Pharmacy is registered for GST/HST purposes and has been assigned the business number [...]. 2. ... The Pharmacy sells a variety of lift chairs, also known as lift recliners, […] (Lift Chairs). […] 4. […] the Lift Chairs have the following features: * A […] system to lower an individual to a seated position and raise an individual to a standing position. * […] RULING REQUESTED You would like to know whether the Pharmacy is required to charge the GST/HST on a supply of a Lift Chair. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The packaging contains the following wording: • XXXXX • XXXXX • XXXXX • XXXXX 5. ... The web site for the XXXXX contained the following additional information about the Product: • XXXXX • XXXXX • XXXXX Ruling Requested You would like to know the GST/HST status of supplies of the Product. ...

The invoice number is […]. The description on the invoice is for a delivery service and the amount charged was $[…]. 6. ... The description on the invoice is for a delivery service and the amount charged was $[…] plus GST/HST $[…]. ... RULING GIVEN Based on the facts set out above, we rule that: [...], you are making a taxable supply of a delivery service subject to GST/HST at the applicable rate based on the province in which the supply is made EXPLANATION There are four participants in a supply of an electronically-arranged […][good] delivery service on [the Platform]: * [the Platform]; * a [merchant]; * a […][delivery driver]; and * a consumer. ...