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GST/HST Ruling

10 December 2009 GST/HST Ruling 113941 - Tax Status of [Medical Devices]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: * XXXXX. * XXXXX. 6. XXXXX. 7. XXXXX sells XXXXX to Canadian customers based on orders solicited by an independent sales representative located in Canada. 8. ...
GST/HST Ruling

3 June 2005 GST/HST Ruling 55989 - XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 280(1) of the ETA provides that penalty & interest are payable whenever a person fails to pay an amount to the Receiver General. ... Should you have any further questions please feel free to contact me at (613) 954-7931. 2005/06/07 RITS 57924 XXXXX Parking ...
GST/HST Ruling

14 February 2006 GST/HST Ruling 77000 - Application of GST/HST to a certain supply of fresh fruit in a bowl

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... " The Allowance is paid to employees "... to defray the incremental cost of living at isolated locations, and to compensate for the environmental (climate, geography, access, etc.) factors related to isolated locations. ... Yours truly, Patricia Taylor, CMA General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2006/02/07 RITS 77859 [ITC for Tax on Imported Goods] ...
GST/HST Ruling

21 October 2011 GST/HST Ruling 130205 - GST/HST RULING - Deemed supply by employer to pension entity

Statement of Facts Based on your submissions we understand the following: [...] ... As of [mm/dd/yyyy], in order to provide retirement benefits to its employees, [the Society] has been contributing to the [...] (the "Plan"), a statutory pension plan of [...] [Participating Province X] established under the [...] ...
GST/HST Ruling

27 July 1998 GST/HST Ruling HQR0001151 - Payment to School Under Agreement for Operation of Cafeteria

27 July 1998 GST/HST Ruling HQR0001151- Payment to School Under Agreement for Operation of Cafeteria Unedited CRA Tags ETA Sch V, Part VI, 25                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001151 Files: 11900-1, 11783-3 Sch. ... Either party has the right to terminate the agreement on thirty days written notice. •   XXXXX agrees to manage and operate the food services operation including planning and preparation of meals; purchasing and maintaining inventories of food and other supplies; hiring, training and paying employees; routine housekeeping of food preparation and service areas. •   The Client agrees to provide the premises and such items as: fixed and loose equipment and maintenance thereof; heat, light and power; maintenance, repair and painting of premises; and pest and rodent control services •   The agreement sets out operating hours for the cafeteria. •   The financial arrangements set out in Schedule A to the Agreement ("the Schedule") provide that XXXXX agrees to operate the cafeteria facility on a profit or loss basis and retain all revenues and pay costs as set out in the Schedule. The School is not responsible to reimburse XXXXX for any cafeteria operating losses. •   The Schedule provides for an annual contribution by XXXXX to the School of $ XXXXX payable on XXXXX, prior to each contract year. ...
GST/HST Ruling

27 November 2012 GST/HST Ruling 122945 - Registered Nurse Rehabilitation Case Manager

You work with clients/patients who have sustained catastrophic injuries […]. 4. ... Based on the information provided we understand that you provide the following services to you clients: * Assessment of your clients’ health care needs. * Collaborating with other health care providers in respect of your clients’ care. * Determining appropriate health care services, treatments and equipment. * Counselling clients. * Teaching the families of your clients on how to care for the client. * Analyzing the findings of your clients’ health care assessments. * Providing professional advice. * Providing written reports to your clients’ insurance companies. ... Given the preceding, there are three criteria that the supply must meet to be exempt; i.e., it must be a service that: * is rendered by a registered or licensed nurse; * falls within the scope of nursing services; and * is rendered to an individual within a nurse-patient relationship. ...
GST/HST Ruling

17 August 2005 GST/HST Ruling 63045 - GST/HST Status of the Import of a Tractor

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... These documents include: •   A copy of the Certificate and Articles of Incorporation for the organization; •   A copy of a dated and signed agreement that describes that the organization is providing rent-geared-to-income housing for which the organization receives funding from a government, including a municipality; and, •   A copy of a document that attests to the number of rent-geared-to-income units for which the organization receives funding from a government, including a municipality, relative to the total number of units in the project. ... Yours truly, Danielle Laflèche Director Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate. 2005/06/23 RITS 41337 Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act ...
GST/HST Ruling

12 December 2004 GST/HST Ruling 53412 - Invoicing of $100 Automotive Air Conditioner Excise Tax

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Denis Linteau Other Levies Unit Unit Excise Duties and Taxes Division Division Excise and GST/HST Rulings Directorate 2004/12/14 F RITS 56109 Inquiétudes concernant les rapports mensuels ...
GST/HST Ruling

1 December 2004 GST/HST Ruling 56427 - XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2004/12/23 RITS 56621 [Application of the GST/HST on the Supply of XXXXX Baked Cracker Snack] ...
GST/HST Ruling

7 December 2005 GST/HST Ruling 63876 - A Box of Cookies Packaged for Sale to Airlines and Institutions

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/11/29 RITS 65402 Application of GST/HST to Purse Winnings ...

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