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Product A is: •   available in a XXXXX g bar. •   XXXXX and is labeled as a convenient XXXXX snack. 2. ... Product B is: •   packaged in XXXXX ml cans and is sold either individually or in cases containing XXXXX cans. •   XXXXX and is labeled as a convenient XXXXX snack. 4. ... Yours truly, Nicole Thomas, CMA Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/12/23 — RITS 54536 — Supply of Three Varieties of Organic Flax Oil ...

12 August 1998 GST/HST Ruling HQR0001264- Tax Status of Certificate Courses Unedited CRA Tags ETA Sch V, Part III, 8                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX August 12, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Certificate Courses Dear XXXXX Thank you for your letter of March 13, 1998 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... The cost of professional kits (where indicated) and books is included in the tuition fees, which range from $ XXXXX to $ XXXXX[.] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... These costs include: •   allocations of premises costs for space occupied by the partnership in space leased or owned by Corporation A, •   allocations of salaries and benefits for staff involved in direct sales of product by the partnership, •   allocations of salaries and benefits of staff involved in management and administrative activities relating to partnership activities, •   allocations of costs incurred for information services that support sales and financial management and communication for business relating to partnership activities. ... Yours truly, Doris McMullan Corporate Reorganizations Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2004/06/14 — RITS 46389 — Status of Supplies of Narcotics Under the Excise Tax Act ...

[The Corporation] was incorporated as a corporation without share capital under [...] on [mm/dd/yyyy], and [...]. 2. ... [Description of Program A and its fees] 10. [...]. 11. In addition, all [Program A] athletes must attend [...] pre-season camp. ... Generally, [#] participants attend the camp, most of who are 14 and under. [...]. ...

15 April 1999 GST/HST Ruling HQR0001507- Services Supplied to Unregistered Non-resident Unedited CRA Tags ETA Sch VI, Part V, 5; ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 8 GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5XXXXX XXXXXXXXXX File #: 11640-3(glr)Case #: HQR0001507April 15, 1999 Subject: GST/HST APPLICATION RULING Services supplied to unregistered non-resident Dear XXXXX I refer to XXXXX  letter dated October 20, 1998, addressed to XXXXX and our telephone conversation on January 7, 1999, concerning the tax status for GST/HST purposes of services supplied by your firm's client, XXXXX  XXXXX[.] ... Section 3.1 of the agreement states that XXXXX Canada will: •   use its best endeavours to advertise and promote the information programs subject, however, to the specific prior approval in writing in all cases of XXXXX the form, manner, extent and wording of such advertising and promotion and shall be responsible for all expenses incurred for such advertising and promotion; •   give to XXXXX all information which XXXXX may reasonably require in respect of the promotion of the information programs; and •   conduct all promotional activities in accordance with the highest business standards and not perform any act which will or may affect adversely upon the business integrity or goodwill of XXXXX or the image or reputation of the managed service bureau telecommunications facilities operated by XXXXX[.] 4. ...

Other supplies made by XXXXX in 1999 include: •   Canadian sales of textbooks (to persons not taking the course) •   XXXXX •   U.S. sales of textbooks (to persons not taking the course) XXXXX •   XXXXX XXXXX total revenue for all supplies made in the 1999 calendar year is XXXXX[.] 8. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... These include: •   The labelling, packaging, and marketing do not indicate that Products A, B, C, and D are dietary supplements. •   XXXXX products do not have a Drug Identification Number (DIN), a Homeopathic Medicine Number (DIN-HM), or a Natural Product Number (NPN). •   No active or medicinal ingredients are listed. •   The XXXXX product packaging contains limited general health claims (although there are more extensive claims on the Website). •   XXXXX products are sold in grocery stores as well as health food stores. •   XXXXX products are in a form commonly associated with food, beverages or ingredients. ... Yours truly, Ben Boboski Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/05 — RITS 97229 — Foreign Convention and Tour Incentive Program ...

Its employees are employees of the City. 7) The City, through the XXXXX, incurs the following expenses on behalf of the pension plans: •   salaries, benefits, membership dues (professional accounting, pension and benefits association) and allowances of employees of the XXXXX and members of the administrative board who work with the pension plans; •   conference fees, seminar fees and related travel for items that deal with the administration of the plans; •   telephone rental, long distance, fax, photocopying, postage, printing and courier charges for items that deal with the plans; •   data processing charges for using an outside service to administer the plans database; •   actuarial and legal fees for each pension plan; •   fees to maintain the registration of the plans with the XXXXX; and •   other items such as stationary, office supplies, industry publications, furniture and fixtures. 8) The City, through the XXXXX, incurs the following expenses on behalf of the plans: •   salaries, benefits, membership dues (professional accounting) and allowances of employees of the XXXXX and members of the administrative board who work with the pension plans; •   conference fees, seminar fees and travel regarding investment decisions, policies and procedures used for the investment portfolio for the plans; •   telephone rental, long distance, fax, photocopying, postage, printing and courier charges for items that deal with the plans; •   external financial audit of the plans; •   investment manager fees, portfolio measurement fees, custodial service fees and banking fees related to the investments of the plans; and •   other items such as stationary, office supplies, industry publications, furniture and fixtures. 9) The City is invoiced for, and pays from its accounts all expenses incurred by the XXXXX and the XXXXX. ... In accordance with this policy, all of the expenses noted above are considered to be Employer Expenses with the exception of the following expenses incurred by the XXXXX which are considered to be Plan Trust Expenses: •   conference fees, seminar fees and travel regarding investment decisions, policies and procedures used for the investment portfolio for the pension plans; •   external financial audit of the pension plans; and •   investment manager fees, custodial service fees and banking fees related to the investments of the pension plans. ...

STATEMENT OF FACTS Based on your faxes […], and our additional research, we understand the following: 1. […][individual X] received treatments for facial scarring caused by acne vulgaris at […] (the Clinic) […]. […][Information about the treatments]. 2. […][Information about the Clinic]  3. ... The treatments involved various methods including minor surgical procedures. […]. 4. ... The Doctor has the […][required] certifications from the College in respect of aesthetic procedures: […] (Footnote 1) 6. […]. 7. ...