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24 August 1998 GST/HST Ruling HQR0001128- Application of the GST/HST to Fees for Courses and Designations Given by a Regulatory Body Unedited CRA Tags ETA Sch V, Part III, 6 XXXXX XXXXXAttention: XXXXX XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0001128NCS: 11915-6Business Number: XXXXXAugust 24, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of March 27, 1998 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the fees for courses and designations given by the XXXXX[.] ... Statement of Facts Our understanding of the facts, according to your letter and facsimile of July 16, 1998, and XXXXX facsimile of November 12, 1997, is as follows: •   XXXXX •   XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX •   XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Rulings Given Provided that the preceding statements constitute a complete and accurate disclosure of all the facts, our rulings are as follows: •   In respect of section 6 of Part III of Schedule V to the Act, if a course leads to (or is taken to maintain or upgrade) a professional or trade accreditation or designation recognized by a regulatory body in at least one province, the course will be tax exempt in all provinces where the course is offered. •   Pursuant to section 6 of Part III of Schedule V to the Act, the fees for the courses and examinations in question, XXXXX and XXXXX are exempt from the GST. ...

Expenses incurred by the School District to print or publish textbook materials include: •   Docutech (Xerox) equipment (described above): leased equipment including digital software interface •   Xerox- cost per page print charges •   Copyright- cost per page •   Paper cost- per page •   Binding, covers, folders, etc. ...

16 December 1998 GST/HST Ruling HQR0001391- Application of the GST/HST on Marketing Services] GST/HST INTERPRETATION [Application of the GST/HST on Marketing Services Unedited CRA Tags ETA 169(2); ETA 212.1(3); ETA 180; ETA 212 GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5XXXXX XXXXXXXXXX File #: 11650-1(glr)Case #: HQR0001391Business #: XXXXXDecember 16, 1998 Subject: GST/HST APPLICATION RULING XXXXX and GST/HST INTERPRETATION XXXXX Dear XXXXX I refer to your letter of September 29, 1998, and your facsimile message of December 7, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the proposed transactions described below. ...

. / 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 ingredients of the Product are as follows: […] 4. The Product has a soft and chewy texture and is shaped into a rectangular bar. 5. […]. 6. The Product is not baked. […]. 7. You stated the composition of the Product to be: […] 8. […]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... They are as follows: •   GST/HST Info Sheet GI-026, Non-Residents Purchasing Accommodation: When is the Rebate Still Available, •   GST/HST Info Sheet GI-032, Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages, •   GST/HST Info Sheet GI-033, Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages, and •   GST/HST Info Sheet GI-044, Tour Packages: What is an Eligible Tour Package. ... Yours truly, Carla Schur-Ellison Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/03/20 — RITS 86233 — Sales of Used Books ...

The Cooperative was incorporated […] as a non-profit Co-operative […]. ... The Cooperative receives funding […] from the province […]. […][Information on the Cooperative’s costs] 13. ... The Cooperative also received a grant […] for providing transportation services to seniors or persons with disabilities […]. 16. ...

Statement of Facts Based on your fax of November 2, 2012, our telephone conversation [...], we understand: 1. [...] ... The Tour included [...] nights short-term accommodation in Canada in [...]. The Tour included other elements such as [...]. 4. The Tour included services such as [...] services. 5. ...

STATEMENT OF FACTS From your incoming letter, your facsimile of [mm/dd/yyyy], and your telephone conversations with us, we understand the following: 1. […] (“Company A”) is a corporation resident in Canada, and is registered for GST/HST purposes. 2. […] (“Company B”) and […] (“Company C”) are wholly owned subsidiaries of Company A (“the Affiliates”). ... Currently, each of Company A and the Affiliates employ, or will employ, certain employees who provide support to the companies in such areas as senior management, information technology, […]. 4. […] the companies […] [may] establish a shared support arrangement to deal with the support provided by the Employees. ... More specifically, in respect of the reimbursements of the Employees’ remuneration under the Cost Sharing Arrangement by Company B and Company C, you would like to know if: * there are supplies for GST/HST purposes by Company A to Company B and by Company A to Company C; * if there is any consideration for taxable supplies; and * if GST/HST is applicable. ...

2 October 1998 GST/HST Ruling HQR0000931- Tax Treatment of Language Instruction Unedited CRA Tags ETA Sch V, Part III, 11; ETA 123(1) school authority; ETA 123(1) public college; ETA 123(1) university; ETA 240; ETA 148                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0000931                                                                         October 2, 1998 Dear Mrs. ... French as a second language •   Basic courses to develop skill in French as a second language: speaking, writing, reading, understanding. •   Refresher courses designed to improve writing, reading, comprehension and oral expression. •   Special courses (e.g., preparation for civil service bilingualism test). •   Preparation for certain functions in oral French (e.g[.], speeches). •   French grammar courses. French as a mother tongue •   Refresher courses. •   Grammar courses. ...