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The intermodal foreign-based containers that XXXXX leases are covered by the Customs Convention on Containers (1972). 5. ...

. •   Where necessary, expenses be paid for a total of two days for travel to and from a convention or related function. ...

The following is our understanding of the situation based on the limited information in your facsimile and information taken from XXXXX is a software and Web site hosting company that is registered for the GST/HST and its clients are typically associations and event companies that are organizing and/or holding events such as seminars, conferences, and conventions. ...

26 January 1996 GST/HST Interpretation 1996-01-26- Ferry Services by Unedited CRA Tags ETA 123(1) convention; ETA Sch V, Part VIII; ETA Sch VI, Part VII                                                                         Doc: 1173 XXXXX January 26, 1996 Subject: Ferry Services by XXXXX I refer to the memorandum from XXXXX dated March 8, 1995, and an earlier one from XXXXX dated January 19, 1995, to a member of my staff, namely, Tom Alley, concerning several questions related to the tax status of ferry services for the purposes of the Goods and Services Tax (GST). ... The Excise Tax Act [hereinafter referred to as the ETA] does not define "principal purpose" and the term is found in three places in the ETA or in its schedules [all schedules named in this letter refer to schedules to the ETA unless otherwise stated]: subsection 123(1) definition of convention[;] Part VIII of Schedule V (ferry); and Part VII of Schedule VI (ferry). ...

On page 14 of GST/HST Guide RC4036 (Revised 2006), GST/HST Information for the Travel and Convention Industry, under the subheading "Single Ticket", it states "For a continuous journey including air travel, as long as there is at least one overseas origin, destination, or stopover, all passenger transportation services included in the ticket are zero-rated. ...

You have also asked for clarification of the language in the GST/HST Guide RC4036, GST/HST Information for the Travel and Convention Industry, concerning travel agents. ... In this regard, you asked for clarification of the following paragraph in the GST/HST Guide RC4036, GST/HST Information for the Travel and Convention Industry, concerning travel agents: Also, if you are a travel agency acting as an agent for a non-resident person, your service is zero-rated when: • the service relates to a sale made outside Canada by or to the non-resident; or • the service relates to a zero-rated sale of exported goods or services to the non-resident. ...

La contrepartie d'une fourniture devient généralement due le premier en date du jour où une facture est émise par le fournisseur pour la première fois, du jour apparaissant sur la facture et du jour où du jour où l'acquéreur est tenu de la payer  conformément à une convention écrite visant la fourniture [lii] 44. ...