21 September 2000 General Information Letter 26858 - GENERAL INFORMATION LETTER Realty Documentation Fees

Dear XXXXX

Thank you for your letter of January 28, 2000, to the XXXXX XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of documents related to the management of lands in XXXXX parks, XXXXX historic sites and historic canals. Your letter was subsequently forwarded to this office for reply.

In our telephone conversation of September 11, 2000, and in the facsimile transmission received in this office on September 13, 2000, you indicated that your office is not requesting an official ruling on this matter. Rather, you would like confirmation that the information provided on this topic in the interpretation dated XXXXX, is still valid. A ruling was not provided at that time as we were not provided with specific information and documentation relating to the various supplies listed in your letter.

This will confirm that there have been no changes to the provisions of the Excise Tax Act (i.e., the ETA) cited in our earlier letter that would affect the tax status of the supplies in question. Therefore, the general information provided in our earlier letter remains valid, as long as the facts you presented at that time remain unchanged.

As you are aware, this information letter is not a ruling. If you would like a formal GST/HST ruling concerning these, or any other supplies made by XXXXX XXXXX, we would be pleased to provide you with one. A request for a ruling must be accompanied by a complete description of the relevant facts and copies of any supporting agreements or documents. The memorandum, Goods and Services Tax Rulings, enclosed with our earlier letter, provides additional information on the nature of the rulings service and the difference between GST/HST rulings and interpretations.

Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 952-9590.

Yours truly,

Elaine Bonnah
Government Sectors Unit
Public Service Bodies and Governments Division
Excise and GST/HST Rulings Directorate