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. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Statement of Facts Our understanding of the facts is as follows: •   XXXXX and XXXXX own two companies: XXXXX (Agent A) and XXXXX (Agent B) XXXXX owns XXXXX% of each company and XXXXX owns XXXXX% of each. •   Agent A and Agent B are both licensed to carry on XXXXX the business of a life insurance agency. •   There is no contract between Agent A and Agent B. Agent B performs the following for Agent A: •   Preparation and producing of all insurance and investment proposals for clients. •   Price comparisons, yield comparisons and unit price comparisons for clients. •   Completion of all head office paperwork for insurance and segregated fund applications. •   Ordering and follow-up of doctors' and specialists' reports required for medical underwriting. •   Ordering and follow-up of all financial reports required for financial underwriting. •   Daily update of all underwriting requirements. •   Communication between head office and Agent A regarding the progress of all contracts not yet issued. •   Completion of all paperwork for pensions, RRIFs, LIFs and RRSPs required by CCRA and banks and any and all financial institutions. •   Fund transfers requested by client and follow-up with head office on any and all such money transfers. •   Daily meeting with Agent A on status of all pending underwriting and investment policies. •   XXXXX (the Insurer) has entered into a contract with Agent A to XXXXX[.] •   Agent A is compensated by the Insurer. ...

. / 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 Distributor] is a natural gas distributor and is a registrant for purposes of the ETA with the GST/HST registration number […]. 2. ... Subsection 1(1) of the CLA includes the following definitions for purposes of the CLA: “… (e) “consumer” means a person that produces or purchases fuel in, or imports fuel into, Alberta (i) for use by that person, (ii) for use by another person at the first person’s expense, or (iii) on behalf of, or as agent for, a principal for use by the principal or by another person at the principal’s expense; … (h) “direct remitter” means a recipient as set out in section 25(1); … (k) “fuel” means a substance set out in the Table in the Schedule; … (u) “natural gas distribution system” means a system, not including a transmission pipeline, by which natural gas is distributed to recipients; (v) “natural gas distributor” means (i) a person that measures a recipient’s natural gas consumption on a regular basis for the purpose of billing the recipient directly or providing a retail dealer with the recipient’s billing information, or (ii) a person prescribed as a natural gas distributor but does not include a recipient that sells or removes natural gas that is subject to the carbon levy pursuant to section 8(3) from a transmission pipeline; (w) “natural gas services” means the issuing of bills to recipients, collection of amounts owing and responding to customer billing inquiries; … (gg) “purchase” means to purchase or otherwise obtain fuel with or without giving consideration; … (ii) “recipient” means (i) a person that purchases fuel, … (xii) a natural gas distributor, … (xix) a person that is required by this Act to pay a carbon levy on fuel used in Alberta… … (kk) “registrant” means a person registered under section 27; … (mm) “sell” means to sell or otherwise supply fuel with or without receiving consideration; … (ss) “vendor” means a person that sells fuel to a consumer; …” 4. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Doris McMullan Corporate Reorganizations Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/05/30 — RITS 82754 — Retroactive Adjustments to Input Tax Credit (ITC) Allocation Methods ...

The Publication retails for $[…]. 4. The Publication contains photographs and articles of […]. ... Instruction for “Display until [mm/dd/yyyy]” is printed on […] the Publication. 11. ... It is our view that magazines or periodicals generally have the following characteristics: * the pages are stapled, not bound to the cover; * they contain miscellaneous pieces (articles, stories, poems, etc.) by various contributors, usually with photographs, illustrations or other graphics; * they are issued in successive parts and intended to be continued indefinitely; * each issue contains the volume number, issue number and/or date of issue; * they are sold at least in part through subscription; * they are displayed and sold in part through newsstands and magazine racks with other publications which may or may not contain editorials, photos, advertising or contributed works; * outdated issues are not kept on display or for sale; and * they are assigned an ISSN, which is an internationally recognized identification number for serial publications, consisting of an eight-digit standard number that, once assigned, becomes a permanent attribute of the individual serial for as long as it is issued under a given title. ...

The following information concerning a deemed supply of a specified resource made under subsection 172.1(5) is required for purposes of subsection 172.1(8) above. • The name of the employer and business number, if applicable. • The name of the pension entity and corresponding pension plan number. • A description of the specified resource sufficient to identify it and the date that the employer acquired it. • The fair market value ("FMV") of the specified resource. • The federal part (viFootnote 6) of the deemed tax paid on the deemed taxable supply of the employer resource (FMV of specified resource × 5%). • Where the pension entity is not an SLFI, the provincial part (viiFootnote 7) of the deemed tax paid on the deemed taxable supply of the employer resource (FMV of specified resource × sum of the relevant provincial factors). • Where the pension entity is not an SLFI, the provincial factors (viiiFootnote 8) used to calculate the provincial part of HST. The following information about a deemed supply of an employer resource made under subsections 172.1(6) and (7) is required for purposes of subsection 172.1(8) above. • The name of the employer and business number, if applicable. • The name of the pension entity and corresponding pension plan number. • A description of the employer resource sufficient to identify it. • The federal part of the deemed tax paid on the deemed taxable supply of the employer resource (multiply the following three items): • the fair market value ("FMV") of the employer resource, • the extent (expressed as a percentage) to which the employer (during times in the fiscal year when the employer was both a registrant and a participating employer) consumed or used the employer resource during the fiscal year for the purpose of making the pension supply, and • The GST or federal part of HST. • Where the pension entity is not an SLFI, the provincial part of the deemed tax paid on the deemed taxable supply of the employer resource (multiply the following three items): • the fair market value ("FMV") of the employer resource, • the extent (expressed as a percentage) to which the employer (during times in the fiscal year when the employer was both a registrant and a participating employer) consumed or used the employer resource during the fiscal year for the purpose of making the pension supply, and • the provincial factor. 2. ... This information must be provided to the plan on or before the particular day that is the later of: • November 15 of that calendar year; and • 45 days after the day on which the unit holder received the request. ...

XXXXX activities include the following: •   lobbies policy and decision-makers for XXXXX to be an integral part of Canada's development activities; •   supports student/young professional international XXXXX initiatives and interests; •   offers and supports professional development events, such as the XXXXX Conference XXXXX; •   develops XXXXX information for Canadian travelers; •   implements technical cooperation programs; •   promotes Canadian academic community involvement in XXXXX; and •   undertakes special assignments such as the first exploratory workshop in the Americas on the XXXXX. 4. ... Rulings Requested What is the tax status of the following supplies: •   supplies made in return for the conference registration fee; •   supplies of optional events; and •   supplies made to exhibitors. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following is our understanding of the relevant information: •   Your client, XXXXX a resident, is registered for GST/HST purposes. •   XXXXX supplies goods and sends them to Canadian Forces Post Office Boxes (for which a particular 5000 series number is assigned to each Canadian Forces deployment outside Canada) via the Canadian Forces Post Office XXXXX. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/03/13 — RITS 50387-1 — Revision to Interpretation [Re Applicability of the GST/HST on the Lease of a Parking Authority] ...

Minimum renewable fuel content – Fuels must have a 5% annual average renewable content in gasoline and 4% renewable content in diesel. ... Engage in credit trading – Acquire validated credits from other Part 3 fuel suppliers. ... Where a Part 3 fuel supplier supplies Part 3 fuel, subsection 6(4) of the GGR Act requires the Part 3 fuel supplier to calculate, using the following formula, the credits it generated or debits it incurred for each Part 3 fuel it supplied in the compliance period: Credit or Debit = (CI class × EER fuel – CI fuel) × EC fuel/1 000 000 where Credit or Debit = the number of credits generated, if the number is positive, or the number of debits incurred, if the number is negative, for the compliance period; CI Class = the prescribed carbon intensity limit for the compliance period for the class of fuel of which the fuel is a part; EER fuel = the prescribed energy effectiveness ratio for that fuel in that class of fuel; CI fuel = the carbon intensity of the fuel; EC fuel = the energy content of the fuel calculated in accordance with the regulation. ...

You have been a certified Red Cross First Aid Instructor for [#] years and currently have [#] years’ experience as a Lifesaving Instructor. 4. ... [The Company] will offer the following standalone training courses that are approved by […]: Standard First Aid & CPR C/AED Emergency First Aid & CPR B CPR C/AED CPR Recertification Babysitting All courses include a Red Cross manual and wallet certification card; all full courses are valid for three years. ... Generally, vocational schools have all or some of the following characteristics: * The organization is normally a corporation or an unincorporated association of some type, not an individual; * The organization identifies or advertises itself as a school and is known publically as a school; * The organization offers courses or programs following a scheduled curriculum under which the courses progress in the depth of the learning from semester to semester; * The organization has a regularly enrolled student body who form a class or classes; * The organization is paid by the students, or their parents if they are under the provisional age of majority, for the service of instruction they receive; and * The organization owns, rents or leases a place from where students are provided correspondence courses or instruction in courses. ...