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GST/HST Ruling
29 November 2012 GST/HST Ruling 134267 - […][Music Programs for Children]
[Program B] and [Program C] are offered in […][sessions]. [#] different music classes are provided as part of each program […] 3. You provided descriptions for each of the [#] classes that make up the [Program B] and [Program C] Programs. […] 4. […], holds […][various degrees in music]. […] has over [#] years of experience teaching young students and is a certified teacher with […]. ... * Does the instructor use a recognized method of teaching music? * Does the program involve non-musical elements? ...
GST/HST Ruling
13 July 2006 GST/HST Ruling 55690 - Application of GST/HST to XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Company's web site provides information on XXXXX, the key ingredient in all of its products: XXXXX: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX Ruling Requested You would like to know the tax status of the products. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/06/26 — RITS 57757 — Interpretation of Section 174 of the Excise Tax Act ...
GST/HST Ruling
8 March 2011 GST/HST Ruling 118705 - Entitlement to 83% Rebate - [Corporation A]
(operated as part of [the Hospital]) at [...], Ontario. The project costs for both facilities were paid [...]. [...] 7. ... The Medical Director is responsible for [...] residents and is on duty every [...] and [...]. [...] physician is on duty [...] hours per week. ... BLOCKQUOTE>o A review of a resident's medication on a quarterly basis • Requests for laboratory tests (urinalysis) and referrals to practitioners (physiotherapy) • On an as-needed basis • Nutritional Intake Record • A record of a resident's daily nutritional intake (i.e., what they eat and drink) • Maintained by the nursing or personal support staff • Head Injury Assessment record • A form to monitor certain vital statistics after a head injury • Restraint Form • Where applicable, restraints are checked hourly by the nursing or support staff • Treatment Sheet • Nursing or support staff note certain treatments • In this case the treatment was to cleanse and apply cream • 'Documentation Record' for dressing, toileting, eating, transferring, personal hygiene, dentition/oral, bladder/continence, bowel continence, aids to daily living, sleep and rest, vision, hearing, safety devices/restraints • Prepared by nursing or support staff who attend to a resident on a daily basis • A checklist for household and personal care or activities of daily living • [...] • A summary of the nursing care a resident is receiving, including the items listed above under 'Documentation Record' for... • Miscellaneous documentation related to medication / controlled drugs / etc. ...
GST/HST Ruling
10 July 2002 GST/HST Ruling 38496 - Liquid and Bar Supplements
XXXXX (Product A) • Product A is a XXXXX protein drink packaged in individual XXXXX containers. • Product A is manufactured by XXXXX. and distributed exclusively in Canada by XXXXX. • Product A label advertises that it has XXXXX of protein in each XXXXX serving. • The flavours of Product A include; XXXXX • The label of Product A has a notice that states: XXXXX • The Product A label also states: XXXXX • XXXXX XXXXX 2. XXXXX (Product B) • Product B is labelled as a XXXXX. • Product B is packaged in individual XXXXX containers. • Product B is manufactured by XXXXX. and distributed exclusively in Canada by XXXXX[.] • Product B label advertises that it has XXXXX of protein including quality ion-exchanged whey. • The flavours of Product B are: XXXXX[.] • The label of Product B states: XXXXX XXXXX[.] 3. ... XXXXX (Product D) • Product D is a XXXXX protein bar. • Product D is manufactured by XXXXX. and distributed exclusively in Canada by XXXXX[.] • Product D is available in XXXXX flavours. • All of the flavours of Product D are either chocolate-coated or have a yogurt-coating. • Product D is sweetened with maltitol and sucralose. 5. ...
GST/HST Ruling
24 May 2011 GST/HST Ruling 128988 - Point-of-sale rebate on printed books
Each page [...]. 3. Some pages have pictures [...]. 4. Each page contains one or more of: [...]. 5. The front cover of the Product states: [...]. 6. The back cover of the Product states: [...] 7. The inside of the front cover states: [...] 8. The [...] Web site states: [...] ...
GST/HST Ruling
12 September 2017 GST/HST Ruling 176875 - [Whether a] Qualifying Non-Profit Organization - […][Organization A]
[Organization A] was created under […] ([…][Act X]), pursuant to Order in Council […] dated [mm/dd/yyyy] (OIC), as a corporation without share capital. 2. Pursuant to […] of the OIC, [Organization A] […][describes the purpose of Organization A] 3. […][definition of term in OIC] 4. […][definition of term in OIC] 5. […] 6. […] the OIC states “The sole member in [Organization A] shall be […].” 7. […]. 8. […]. 9. ... [Organization A] has an office in […], Ontario, and is therefore resident in Ontario. ...
GST/HST Ruling
24 January 2011 GST/HST Ruling 127069 - GST/HST Status of Baked Goods
(Product A), [...] (Product B), [...] (Product C), and [...] (Product D): collectively "the Products". 2. ... Product A ingredients are: [...]. 7. Product B ingredients are: [...]. 8. Product C ingredients are: [...]. 9. Product D ingredients are: [...]. ...
GST/HST Ruling
4 May 2021 GST/HST Ruling 187251 - Application of the GST/HST to the supply of fruit and vegetable juice blends
The Company has introduced some new blends of juice beverages, namely, […] (the Products), […]. 3. ... The customized orders may contain up to [#] bottles. […] customers […] select the flavours they want included in their customized packs. 7. The juice packages sold to wholesalers […] [include # of the single serving] bottles and contain a mix of the Products predetermined and prepackaged by the manufacturer. 8. […] [We understand] that the cost of a custom order package is based on the price associated with each individual product selected by the customer. […]. ...
GST/HST Ruling
18 September 2012 GST/HST Ruling 140659R - […][Supply of a Park Model Trailer]
SUMMARY OF FACTS On [mm/dd/yyyy], a ruling was issued under case […] [A] to […] (the “Purchaser”) who, under […] (the “Agreement”), purchased a park model trailer situated on lot #[…] at […], [which is operated by the Corporation], for $[…] plus HST. Under the Agreement, the GST/HST on the sale of the park model trailer was collected by […] (the Agent), […]. ... The purchase of the […] park model trailer under the Agreement by the Purchaser from […] [the vendors], through the Agent, is exempt from the HST under section 5.1 of Part I of Schedule V to the ETA. ...
GST/HST Ruling
19 July 2012 GST/HST Ruling 126002 - Tax status of […][Lift Chairs]
[ACo] sells the [Lift Chairs] […]. 3. The Lift Chairs are designed to assist an individual with seating, exiting, reclining, […]. The Lift Chairs are operated using […]. 4. The […][Manufacturer’s] website […] indicates […] 5. […][Additional information from website] 6. The General Information brochure for the Lift Chairs includes the following information about the lift mechanism […]: Mechanism:- […]- The mechanism lifts user to an upright position for easy entry and exit of the chair.- […] 7. […]. ...