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GST/HST Ruling

22 February 2007 GST/HST Ruling 83508 - Requirement to collect GST on a membership fee for 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, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/01/17 RITS 83892 Foreign Currency Exchange Rates ...
GST/HST Ruling

17 January 2007 GST/HST Ruling 83892 - Eligibility for a GST/HST Transitional Rebate

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Should you have any further questions or require clarification on the above matter, please do not hesitate to contact Ken Syer at (613) 952-9219. 2007/02/14 RITS 85553 Application of GST/HST to XXXXX ...
GST/HST Ruling

7 February 2007 GST/HST Ruling 86183 - Application of GST/HST to 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, Cheryl McKenzie Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/02/15 RITS 86383 Eligibility of XXXXX for the 83% Rebate Available to Facility Operators ...
GST/HST Ruling

8 January 2007 GST/HST Ruling 81231 - Application of the GST/HST to 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, Daniel Chamaillard Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/01/08 RITS 81915 Non-Resident Registration ...
GST/HST Ruling

3 January 2007 GST/HST Ruling 85807 - XXXXX Bars

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/01/04 RITS 86262 Application of GST to Container Recycling Fees ...
GST/HST Ruling

4 January 2007 GST/HST Ruling 86262 - Supply of a Right to Use a Municipal Road

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Jacqueline Russell, CGA Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/01/23 RITS 86499 Supplies of Independent Medical Examinations ...
GST/HST Ruling

7 March 2008 GST/HST Ruling 102894 - XXXXX Beverage 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, Tim Myers Technical Policy Advisor General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/03/07 RITS 102895 [Natural Fruit Juice] Beverage ...
GST/HST Ruling

29 January 2008 GST/HST Ruling 95191 - Block Fees Billed by Psychiatrists Relating to Uninsured Services

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Carla Schur-Ellison Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/02/13 RITS 96408 Distinction Between Small and Large Seeds for GST/HST Purposes ...
GST/HST Ruling

13 January 2000 GST/HST Ruling 8367/HQR0001973 - Tax Status of the Dietary Supplement

I have also enclosed a copy of GST/HST Memoranda Series 4.3 entitled " Basic Groceries " which provides information on the tax status of various food or beverages for human consumption. ... Smith Goods Unit General Operations and Border Issues (GOBI) Division Excise and GST/HST Rulings Directorate XXXXX Encl.: GST/HST Memoranda Series 1.4 & 4.3 Legislative References: Section 1, Part III, Schedule VI NCS Subject Code(s): 11850-2 ...
GST/HST Ruling

19 July 2024 GST/HST Ruling 246452r - AND GST/HST INTERPRETATION - Application of GST/HST to supplies of hospital beds, mattresses and other products

. / 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. ... STATEMENT OF FACTS Based on the information provided, we understand the following: 1) […]. 2) The Corporation supplies […][medical] beds, mattresses and other related equipment. ... Justice Graham referred to definitions found in dictionaries: [35] The Canadian Oxford Dictionary, Second Edition, defines “operate” as: manage, work, control; put or keep in a functional state [36] Webster’s New World Dictionary of American English, Third College Edition, defines “operate” as: 2 a) to put or keep in action; work (a machine, etc.) b) to conduct or direct the affairs of (a business, etc.); manage …” As who operates a health care facility is specific to each province, the determination of whether an entity is operating a health care facility needs to be determined on a case-by-case basis. ...

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