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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Background Information As we understand it: •   XXXXX (the "retailer") enters into informal arrangements with a number of its suppliers. ... Yours truly, Susan Mills Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/25 — RITS 56925 — Application of Section 181 of the Excise Tax Act to Electronic Coupons ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Statement of Facts On the basis of the information provided and our additional research, our understanding of the facts is as follows: •   The XXXXX mattress has features designed for individuals who are confined to beds for extended periods of time, which help to alleviate the effects of bedsores that occur in these situations. •   The XXXXX mattress is typically used by hospitals as a component of a hospital bed in providing inpatient accommodation. •   The XXXXX mattress is committed by design for use with hospital beds in that its inflated dimensions of 35 inches wide and 80 inches long match typical hospital bed frames. ... Yours truly, Susan Eastman Municipalities and Healthcare Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/09/21 — RITS 43690 — Independent Medical Examinations and Other Independent Assessments ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Terms and Conditions are not on the XXXXX Card but the bearer is required to open a XXXXX account where the following terms are stated: • XXXXX. • XXXXX. 27. ... The Terms and Conditions are not on the XXXXX-Card but, the bearer is required to open a XXXXX account where the following terms are stated: • XXXXX. • XXXXX. 34. ...

If the Corporation is not required to charge GST/HST on memberships, then what of the following items do not qualify for GST/HST input tax credits: •   a special computer program created to maintain a membership database, •   the cost to print newsletters and circulate to members, •   web site creation and maintenance if the primary use is for membership services? ... Since its memberships are taxable, the Corporation is entitled to claim input tax credits for GST/HST on the following purchases: •   a special computer program created to maintain a membership database, •   the cost to print newsletters and circulate to members, •   web site creation and maintenance used for membership services. ... Pursuant to section 17 of Part VI of Schedule V to the ETA, membership in a public sector body which includes a non-profit organization, is exempt only if members are entitled to no benefits other than the following "allowable benefits": •   the right to receive an indirect benefit intended to accrue to all members collectively; •   the right to receive investigation, conciliation, or complaint-settlement services supplied by the body for issues involving members; •   the right to vote at or participate in meetings; •   the right to receive or acquire property or services at the fair market value of the property or services at the time of supply by the organization. •   the right to receive a discount on the fee paid for a supply provided by the organization where the total value of all such discounts to which a member is entitled is insignificant in relation to the membership fee; and •   the right to receive periodic newsletters. ...

For further information, please find enclosed the guide entitled " GST/HST Information for Charities ". ... Yours truly, Carolle Mercier Services and Intangibles Unit General Operations & Border Issues Division GST/HST Rulings and Interpretations Directorate XXXXX Encl.: Guide: " GST/HST Information for Charities " Legislative References: ss 123(1), S 133, Para 142(1)(g), SS 165(1), SS 221(1), S 225.1, S 259, S 1 of Pt V.1 of Sch V, S 7 and 8, of Pt V of Sch VI to the ETA NCS Subject Code(s): I-11680-6, 11830-1 HQ letters: XXXXX: GST/HST Memoranda Series 4.5.3 Export- Services and Intellectual Property GST/HST Information for Charities Analysis: A registered charity has a website on the internet. ...

(b) XXXXX •   Daily lunch and dinner meals in the dining room are available at $XXXXX per month; •   Weekly assistance with a hydrotherapy bath is available at $XXXXX per month; •   Medication supervision/ordering and the administration of medication by registered staff is available at $XXXXX per month. (c) XXXXX •   Daily lunch in the dining room is available at $XXXXX per month; •   Bi-weekly laundering of bed linens and towels is available at $XXXXX per month; •   Medication supervision/ordering by registered staff is available at $XXXXX per month. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/02/22 — RITS 62768 — The Application of GST/HST to Vehicle Leases ...

You are registered for the GST/HST under the name […] since [mm/dd/yyyy] with the GST/HST account [#]. 3. ... The online classes have on average [#] individuals signed on for the weekly live classes. ... The classes are not covered under the [Province X] health care plan. 6. […] 7. ...

The deliverables as outlined in Schedule B of the Agreement are: •   yearly reports describing the activities of the research team, •   technical reports and/or publications in the area and copies of Master/Ph.D. theses •   relevant material keeping XXXXX abreast of developments in the area e.g., by providing an overview of relevant literature •   results of investigating new parallel algorithms in the area (written in pseudo-code) •   prototype experimental implementations of relevant algorithms on the XXXXX computer •   results of investigation comparisons of parallel algorithms to existing sequential algorithms (e.g., measuring of speed-up) with documentation judged appropriate by the Committee. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In order for a branch or division to be designated a small supplier division, it must meet the definition of small supplier in section 148 of the ETA when examined as if: •   the branch or division were a person separate from the non-profit organization and its other branches and divisions, •   the branch or division were not associated with any other person, and •   every other supply made by the body through the branch or division were made by the branch or division. ... Yours truly, Trent MacDonald Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/05/04 — RITS 57221 — Construction of a Replacement House ...

. •   The Secret Garden packaged with a key and necklace, •   Old Mother Hubbard packaged with two cloth hand puppets, •   Illustrated Father Goose Book and Gosling Box Set (boxed with a stuffed gosling toy), •   Microsoft Internet Systems Specialist books that include a CD-ROM featuring simulation software Ruling Given Based on the facts set out above, we rule that the above books are excluded from the definition of a printed book in subsection 259.1(1) of the ETA and do not qualify for the point-of-sale rebate. ...