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"Dim Sum" is sold to: •   customers who eat at the restaurant and want extra to take out, •   customers who call in and pick up their order for take out, •   hotel and convention centers without "catering", and •   hotel and convention centers with "catering". 5. ... When "catering" to hotels and convention centers, ABC will bring their un-cooked and frozen foods, which may include "Dim Sum", to their clients premises. ... Hotel and conventions centers without "catering"; and 4. Hotel and conventions centers with "catering"? ...

XXXXX ont conclu une convention visant une coentreprise le 19 novembre 1992. 2. ... La clause 27 de la Convention stipule que les lois de la province XXXXX régissent la convention. ... XXXXX ont leur propre conseil d'administration (clause 5 de la Convention). 6. ...

Budget 2007 confirmed the elimination of the VRP and introduced the new Foreign Convention and Tour Incentive Program (FCTIP). ... It also continues to provide relief for certain properties and/or services used in the course of conventions held in Canada. ... Additional questions and answers on conventions will be added at a later date. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 97229 December 5, 2007 Dear XXXXX: Subject: GST/HST INTERPRETATION Foreign Convention and Tour Incentive Program Thank you for your fax XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to tour packages under the Foreign Convention and Tour Incentive Program (FCTIP). ... It also continues to provide relief for certain properties and/or services used in the course of conventions held in Canada. We have recently published GST/HST Notice No. 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the Implementation of the New Foreign Convention and Tour Incentive Program (the Notice), which is a comprehensive series of questions and answers on the elimination of the VRP and the introduction of the new FCTIP. ...

De plus, la Loi, au paragraphe 123(1), assimile à une vente "le transfert de la propriété d'un bien et le transfert de la possession d'un bien en vertu d'une convention prévoyant le transfert de la propriété du bien". ... Néanmoins, si un transfert de possession a lieu, il doit être effectué en vertu d'une convention de transfert de la propriété du bien afin d'être une vente aux termes de la Loi. ... Notez que la définition de vente dans la Loi n'exige pas que le transfert de propriété ait lieu mais plutôt qu'il y ait un transfert de possession en vertu d'une convention "prévoyant" le transfert éventuel de la propriété, ce qui existe dans le cas d'une vente pour taxes municipales impayées. ...

As you may be aware, there are a few conventions and regulations that exist concerning cargo containers used in international transport of goods. ... For instance, under the above Safe Container Convention Regulations, at subsection 5(10), it is stated that the owner of every container shall ensure that it is maintained is a safe condition. ... The issue as to whether any maintenance or repair work performed on containers, under the above Regulations or International Conventions qualify as "emergency repairs" is a question of fact. ...

: a) le vendeur transfère par vente la propriété du navire assujetti à l’acheteur aux termes d’une convention; b) le navire assujetti est livré au Canada, ou y est mis à la disposition d’une personne, en lien avec la convention. Déterminer si un navire assujetti est livré au Canada, ou y est mis à la disposition d’une personne, en lien avec une convention est souvent une question de fait. Lorsque la propriété d’un navire assujetti est transférée à un acheteur par vente aux termes d’une convention et le navire assujetti n’est pas livré au Canada ou mis à la disposition d’une personne en lien avec la convention, il n’y a pas de vente selon la Loi. ...

Interpretation Requested You have provided examples for which you would like the GST/HST treatment clarified under the Foreign Convention and Tour Incentive Program (FCTIP) as follows: 1. ... It also continues to provide relief for certain properties and/or services used in the course of conventions held in Canada. As you are aware, we have recently published GST/HST Notice No. 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the Implementation of the New Foreign Convention and Tour Incentive Program (the Notice), which is a comprehensive series of questions and answers on the elimination of the VRP and the introduction of the new FCTIP. ...

Information on these conditions and restrictions can be found in GST/HST Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ... In addition, the Tour Operator must meet other conditions and restrictions found in GST/HST Guide RC4036, GST/HST Information for the Travel and Convention Industry. ... Examples of forms that may be used to obtain this evidence are included in Appendices A to D to GST/HST Memorandum 27.3, Foreign Convention and Tour Incentive Program- Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages. ...