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In connection with Tour 2, the Tour Operator sells a separate passenger transportation service consisting of a flight in and out of camp for a separate price. ...

It is at this stage when it can be determined whether the breast implant product is to be surgically implanted as part of a cosmetic service supply or in connection with a cosmetic service supply and whether the GST applies at the rate of 5% or the HST applies at the rate of 12%, 13% or 15% on the supply of the surgical procedure and breast implant products relating to that procedure. ...

As a result, the essential consideration is the nature of the physical connection and mode of attachment to the residential complex. ...

In this connection, we would mention that there are no exemptions in the ETA for XXXXX. ...

XXXXX the Agreement states, in part, that each carrier shall pay their respective licences and registration fees, taxes, added value taxes, assessments or charges, levied or rated or charged all in connection with each carrier performing the interline services contemplated under this Agreement. 4. ...

I understand that none of the issues herein is being considered by a Revenue Canada Tax Services Office in connection with a GST return already filed and none of the issues is under objection or appeal. ...

Pursuant to subparagraph 6(1)(b)(vii.1) of the ITA, "reasonable" allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment are not included in computing the income of a taxpayer. ...

22 December 1999 GST/HST Ruling 8356/HQR0001962- Tax Treatment of Disbursements and Professional Services Made Outside Canada Unedited CRA Tags GST/HST Policy Statement P-209, Lawyers Disbursements; HQ Letter HQR917; HQ Letter HQR744; HQ Letter HQR632 GST/HST Rulings and Interpretations Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0001962/8356December 22, 1999 Subject: GST/HST RULING Tax Treatment of Disbursements and Professional Services Made Outside Canada Dear XXXXX Thank you for your letter of September 10, 1999 (with attachments), sent to our XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), pursuant to the Excise Tax Act (the Act), in connection with professional services and related disbursements supplied by unregistered non-resident XXXXX[.] ...

XXXXX of the XXXXX Agreement, "Contract Service Fee", requires an engager to pay contract service fees to the XXXXX to "compensate for the enforcement of this Agreement by the XXXXX and service and stewarding provided by the XXXXX in connection with the production of XXXXX. ...

A basic characteristic of the annual or block fee is that it is not dependent on the services performed- there may be no services, very few services, or there may be extensive services performed in connection with this fee. ...