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The following facts are drawn from the Transit Agreement: •   XXXXX provides: buses, equipment, route information, manpower, licenses and permits, supervision, and maintenance. •   XXXXX has the sole right to establish fares and passes for routes. •   XXXXX is responsible for insuring against liability arising from its areas of responsibility which include bus operation. •   XXXXX is empowered to, and does in fact, seek operating cost subsidies from the province to support the provision of public bus transportation services in the Township. •   XXXXX is responsible for promotion of public transit. •   XXXXX agrees to invoice the Township monthly for the costs of operating the public bus transportation services net of fare box revenue and any provincial subsidy, based on XXXXX budget. Any increase in the amount charged will be tied to the Consumer Price Index. •   The Township has the exclusive right to determine the service areas, routes, frequency and the associated levels of service. •   The Township agrees to provide for, locate and maintain bus stops, shelters and benches. •   The Township agrees to pay for the public bus transportation services provided by XXXXX[.] ...

The Product […] comes in various flavours […]. 5. The Product is not marketed or supplied as candy or confection classified as candy. 6. ... The Product comes in boxes […] each of which contains greater than five [items][…]. 8. […]. [Description of the Product] 9. […][The Product is baked and] then coated with the desired flavour […]. ...

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 ...