June 13, 1995
File: 11849-1(dh; 11890-1
XXXXX
Dear Mr. XXXXX
We are writing in response to your inquiry of February 27, 1995 wherein you asked that we confirm that an interpretation that was provided to the XXXXX on February 7, 1995 will not be altered based on a possible clarification that you have provided. The interpretation provided to the XXXXX addressed the Goods and Services Tax (GST) status of a surcharge (SCC fee) which is imposed under the XXXXX .
At the XXXXX suggestion, you provided the Department with the additional information required to enable us to prepare the above-noted interpretation. It is understood that pursuant to a request from a representative of the XXXXX , the XXXXX forwarded a copy of the interpretation to you.
As indicated in your inquiry, you have reviewed for accuracy the Statement of Facts set out in our letter dated February 7, 1995. Your only question is with the last sentence in fact number (3), where it is stated "These fees are payable by the person acquiring the permit." You have indicated in your letter that if this statement means that no permit will be issued unless the XXXXX fee has been paid, then it is incorrect.
This statement was included to indicate that the fee is imposed upon the person applying for/acquiring the permit, it was not meant to imply that a permit would not be issued if the SCC fee was not paid.
Based on the above we confirm that the interpretation provided to the XXXXX n February 7, 1995 respecting the GST status of the XXXXX fee stands.
Should you require additional information please contact Marilyn Viger, Manager - Governmental Sectors at 613-954-3551 or Donna Harding at 613-952-8531.
J.A. Venne
Director
Special Sectors
GST Rulings and Interpretations
XXXXX
| c.c.: |
M. Viger
Manager - Governmental Sectors
D. Harding
Policy Officer |
XXXXX
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