26 avr 2013 · Headquarters Excise and GST/HST Rulings severed letters – April 2013 Date: April 26 your letter concerning] the fee for membership in [ ]
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26 avr 2013 · Headquarters Excise and GST/HST Rulings severed letters – April 2013 Date: April 26 your letter concerning] the fee for membership in [ ]
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revoke eight ruling letters and modify four ruling letters pertaining to the tariff classi?cation of ?ocked paper sets Any party who has received an interpretive ruling or decision (i e a ruling letter inter-nal advice memorandum or decision or protest review decision) on the merchandise subject to this notice should have advised CBP
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AGENCY: U S Customs and Border Protection Department of Homeland Security ACTION: Notice of revocation of 8 ruling letters modi?cation of one ruling letter and of revocation of treatment relating to the tariff classi?cation of ?eet telematics devices SUMMARY: Pursuant to section 625(c) Tariff Act of 1930 (19 U S C § 1625(c)) as
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www.globalphilanthropy.ca Headquarters Excise and GST/HST Rulings severed letters April 2013
Date: April 26, 2013
Document No: 34568
Subject: GST/HST RULING -
Reference: ETA Sch V, 17
Please note that the following document, although correct at the time of issue, may not represent the
current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu duCanada.
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 15th floor
320 Queen Street
Ottawa ON K1A 0L5
[Addressee]Case Number: 34568
April 26, 2013
Dear [Client]:
Subject: GST/HST RULING
www.globalphilanthropy.ca to Membership Dues] our response. The HST applies in the participating provinces at the following rates: 13% in Ontario, New Brunswick and Newfoundland and Labrador, 14% in Prince Edward Island (effective April 1, 2013) and 15% in Nova Scotia. The GST applies in the rest of Canada at the rate of 5%. Effective April 1, 2013, the 12% HST in British Columbia has been replaced by the 5% GST and a provincial sales tax. All legislative references are to the Excise Tax Act (ETA) unless otherwise specified. We understand that on [mm/dd/yyyy] the Minister of Finance wrote to the Corporation. Although the correspondence did not specificit did nonetheless indicate that the GST/HST is intended to be a broad-based tax that applies to most
goods and services consumed in Canada. The correspondence also indicated that a narrow set of exemption for memberships in non-profit associations and other public sector bodies that provide alimited range of benefits, as stipulated in the ETA, to each member. The correspondence also indicated
intent respecting these matters. Finally, the correspondence indicated that while the Department of Finance Canada is responsible for developing and evaluating federal tax policy, the general administration of the tax system is the responsibility of the CRA.