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" To uphold the principles of international law, Canada has incorporated the Vienna Convention on Consular Relations into its domestic legislation. The convention is incorporated as Schedule II to the Foreign Missions and International Organizations Act (FMIOA). ...

. •   XXXXX et XXXXX ont signé une convention dans le but, entre autres, d'établir et de fournir des services d'achat de groupe et de financement d'inventaire à des groupes de détaillants qui résident au Canada. Aux termes de la convention, XXXXX a convenu d'établir une division désignée XXXXX dans l'objectif de fournir des services d'achat de groupe à des détaillants qui résident au Canada (membres de XXXXX relativement à des biens décrits à la convention. •   Aux termes de la convention entre XXXXX et XXXXX a également convenu d'accorder une procuration à XXXXX afin de lui permettre d'exécuter les contrats de vente conditionnelle et les cessions. •   Ainsi, par l'intermédiaire de sa division XXXXX achète d'un fournisseur le bien que le membre de XXXXX veut acquérir, lequel bien est directement livré au membre de XXXXX •   Le fournisseur émet une facture à XXXXX division de XXXXX relativement à la fourniture du bien et XXXXX paie la facture ainsi que la TPS, et réclame un CTI relativement à la TPS qu'elle a ainsi payée. ...

Registration and Input Tax Credits A political party that is a single person may register for the GST if it conducts its activities on a regular and continuous basis and if it makes supplies in the course of these activities such as admissions to conventions and fund-raising events and supplies of non-exempt memberships. National associations, local constituency associations and other divisions of federal political parties that are separate persons under the GST must review their activities separately to determine if they are engaged in regular and continuous activities, and if they make supplies in the course of these activities such as admissions to conventions, fund-raising events and supplies of non-exempt memberships. ... As registrants, a political party, or branch or division of that party, may claim input tax credits in respect of purchases acquired for the purpose of making taxable admissions to fund-raising events or to conventions. ...

Votre analyse est qu'il y a un transfert de possession d'un immeuble en vertu d'une convention prévoyant le transfert de la propriété du Centre, et que cette convention serait constituée de l'acte constitutif d'emphytéose consenti par la Commission scolaire à la Ville ainsi que du bail consenti par la Ville à la Commission scolaire. ... En conséquence, il n'y a pas de vente car il n'y pas de convention prévoyant le transfert de la propriété du Centre de formation. ...

We understand that XXXXX is requesting clarification of a hotel's responsibilities with respect to the rebate for accommodation sold to a foreign tour operator under the new Foreign Convention and Tour Incentive Program (FCTIP). ... GST/HST Notice 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the Implementation of the New Foreign Convention and Tour Incentive Program, addresses several common questions with respect to this situation in section 10, Filing a rebate claim on behalf of a qualifying non-resident. ...

The above position is confirmed in GST/HST guide RC4036, Information for the Travel and Convention Industry, under the title "Gratuities". ...

Randy Nanner requesting confirmation that repairs made to bring a cargo container into compliance with the requirements of the Safe Containers Convention Regulations SOR/82-1038, as amended, and the Dangerous Goods Shipping Regulations SOR/8l-951, as amended, (as applicable to containers), qualify as 'emergency repair services' for the purposes of new section 6.2 of Part V of Schedule VI of the Excise Tax Act (the Act). ...

However, as part of the new Foreign Convention and Tour Incentive Program (FCTIP), subsection 252.1(2) was amended to limit the rebate to situations where a non-resident is the recipient of a supply of an eligible tour package. ... More information on the meaning of "eligible tour package", "short-term accommodation" and "camping accommodation" can be found starting at Question 3.1 in GST/HST Notice 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the New Foreign Convention and Tour Incentive Program, a copy of which is enclosed. 2. ...

We have enclosed for your further information, the guide GST/HST information for the Travel and Convention Industry which is also available on our website at http://www.ccra-adrc.gc.ca/E/pub/tg/rc4036eq/rc4036eq-01.html The foregoing comments represent our general views with respect to the subject matter of your written request. ...

Input Tax Credits A political party that is a single person may register for the GST if it conducts its activities on a regular and continuous basis and if it makes supplies in the course of these activities such as admissions to conventions and fund-raising events and supplies of non-exempt memberships. ... A political party that is engaged in a commercial activity and has registered for the GST may claim input tax credits in respect of the GST paid on purchases acquired for the purpose of making supplies of tangible property such as t-shirts and also for taxable admissions to fund-raising events, banquets or conventions. ... That is, does it carry on regular and continuous activities and make supplies in the course of these activities such as admissions to conventions, fund-raising events, supplies of tangible property, etc.? ...