Mr. Andrew Marsland
GST/HST Rulings and Interpretations
XXXXX Directorate
XXXXX Place Vanier, Tower C, 10th Floor
XXXXX 25 McArthur Road Vanier,
XXXXX Vanier, Ontario
XXXXX K1A 0L5
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XXXXX
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Case HQR0000349
XXXXX File Number: 11660-9
XXXXX November 24, 1997
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Subject:
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Request to Amend the Joint Venture (GST) Regulations
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Dear XXXXX
This letter is to inform you of a request we received from XXXXX , concerning activities prescribed under the Joint Venture (GST) Regulations (the Regulations).
You will find attached XXXXX letter in which she requests that the Regulations be amended to add to the list of prescribed activities some activities performed in the arts industry. For example, she indicates that activities such as the production of shows, the production and distribution of records and videograms should be prescribed as joint venture activities. She claims that in this industry, such activities are often performed by joint venture participants. In these ventures the financing required, as well as the financial risk, is very substantial. A change to the Regulations would enable such joint venture participants to make an election under section 273 of the Excise Tax Act.
Therefore, I am sending you a copy of XXXXX request for an amendment to the Joint Venture (GST) Regulations for your review and consideration. If you require additional information, please do not hesitate to communicate with Susan Mailer at 952-9579 or XXXXX
Ivan Bastasic
A/Director
General Operations and Border Issues Division
GST/HST Rulings and Interpretations Directorate
c.c.: S. Mailer
M. Leblanc
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