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GST/HST Ruling
29 August 2011 GST/HST Ruling 82247 - GST/HST RULING - GST/HST treatment of trailer park seasonal site rental
Based on the information provided in your letter and attached documentation, including telephone discussions with [...] of the [...] ... The Park is located at [...] in [...] [Community 1], in the municipality of [...], [...] ... You purchased your current trailer, a [...], in [mm/yyyy]. The trailer measures [...]' x [...]' and is situated on site #[...] in the Park. ...
GST/HST Ruling
18 October 2017 GST/HST Ruling 173963r - Application of the GST/HST to the supply of memberships by a non-profit organization.
Section […] of the Association’s by-laws states: […][a description of the council of the Association] 5. […]. ... Sections […] of the Association’s by-laws describe the other membership categories of the Association […]. 9. ... In the Association’s list of […] [annual dues, fees and charges on their website], it states: […] RULING REQUESTED You would like to know: 1. ...
GST/HST Ruling
21 November 2014 GST/HST Ruling 150099a - Application of the GST/HST to the supply of a service of providing care, supervision and a place of residence to an individual with a disability
The Facility consists of: * a kitchen and dining area; * a nursing area which contains a nursing desk, secure medication room and consultation room; * an activity room and large common room for entertainment and church services; * accommodation areas described as […]; * administrative areas; and * a fenced in courtyard. 9. ... Light Care * Resident is independent with personal care. May need reminders and cueing. * Minimal specialized care (e.g. supervising a resident with their own specialized care). * Independent with transfers and mobility. 6. Intermediate Care * Supervision of behaviour. * Supervision and some assistance with personal care. * Assistance with specialized care. * Supervision and/or one person assist transfers and/or mobility.” ...
GST/HST Ruling
29 July 2011 GST/HST Ruling 122272[r] - Agreement of purchase and sale for new housing
The Purchase and Sale Agreement further provides that the contract price includes the items set out in the list of [...] as listed in Schedule [...] to the agreement. None of Schedules [...], [...] or [...] to the agreement were included in your submission. Section [...] of the Purchase and Sale Agreement provides that the Purchaser is responsible to pay for work done and materials supplied that are not shown in Schedules [...] or [...] to the agreement. ...
GST/HST Ruling
1 October 2024 GST/HST Ruling 247711 - […][seaweed snacks]
The Product is sold by […] (the Company), that is a registrant for GST/HST purposes with BN […]. 2. ... The Product is packaged in a […] gram pouch, containing […] packs. Each pack weighs […] grams and contains multiple loose […]. 4. ... The product is sold alongside cracker items and […] seaweed […] snacks. ...
GST/HST Ruling
3 March 2009 GST/HST Ruling 111575 - [Application of the GST/HST on Prepackaged Snack Foods]
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product ingredients are given for each item and are as follows: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX 7. ...
GST/HST Ruling
12 July 2023 GST/HST Ruling 174441 - and GST/HST INTERPRETATION - Application of GST/HST on funds raised through crowdfunding
Funds necessary for […] the Company’s Project were raised through the crowdfunding website […] (the Platform). 4. ... The pledge amounts ranged from $[…] to $[…] and the reward packages included […][various elements]. ... Ruling #2a: […] (Footnote 3) […] the Platform provides a funding platform for creative projects. ...
GST/HST Ruling
17 November 2016 GST/HST Ruling 152989r - Tournament Registration Fees
The Charity is a charitable organization that hosts […] tournaments […] [objective of the charity]. 2. The format is […] [listed elements that form a single supply of a right to participate in a tournament]. 3. […] [details of elements included in the supply]. 4. Each participant pays a registration fee of $[…] and […]. 5. […] [additional details of elements included in the supply]. 6. ...
GST/HST Ruling
24 October 2012 GST/HST Ruling 77081 - Application of GST/HST to cost-of-repairs estimate
. / 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 We understand: * You operate as […] (your company). * As part of your business activities, you provide a scope-of-damages and an estimate-for-loss- restoration report to insurers. * If your estimates do not result in a contract, you charge an estimate/appraisal fee for your services. * The sample cost-of-repair estimate that you submitted to us is your company’s estimate for water damage restoration, […]. * Your company inspected the damaged property to prepare its cost-of-repair estimate. * The estimate sets out the rooms to be restored and lists the type of material, the number of units of material, the cost per unit along with the tasks that do not require materials but that require labour charges, e.g., removing and resetting appliances. ... 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). ...
GST/HST Ruling
16 December 2004 GST/HST Ruling 52601 - GST/HST Treatment of Various Health-related Products
XXXXX (Product A). • Product A is available in caplet form and is packaged in boxes containing XXXXX caplets. • Each caplet contains: XXXXX. • The packaging includes the following statements: XXXXX. • The directions for use are: XXXXX 2. XXXXX (Product B). • Product B is available as a box containing one container of XXXXX caplets and one container of XXXXX caplets. • XXXXX and XXXXX are both multi-vitamins/minerals and they both have DIN numbers. • The outer packaging includes the following statements: XXXXX. • The directions for use are: XXXXX. 3. XXXXX (Product C). • Product C is a kit comprised of an XXXXX. • The XXXXX vitamin and mineral supplements are in tablet form XXXXX. • Product packaging includes the following statement: XXXXX. ...