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16 October 1997 GST/HST Interpretation HQR0000011- Returnable Containers Unedited CRA Tags ETA 226  XXXXX GST/HST Rulings  XXXXX                and Interpretations Directorate  XXXXX                25, McArthur Avenue  XXXXX                Vanier (Ontario)  XXXXX                K1A 0L5                                                                         File: 11610-7(rl) Section 226 HQR0000011                                                                         October 16, 1997 Dear XXXXX This letter is in response to the memorandum (attached) sent to XXXXX. ... Let us say that the normal period of storage between acquisition and resupply is one month, and that all the taxable containers are taxable because they are supplied at a price superior to the ones they were acquired, let us say, with a mark-up of 10%, that means that the month after the acquisition, there should have been a taxable supply of empty containers corresponding to a tax-included amount of $32,100 + ($32,100 x 10%), which is $32,100 + $3,200, i.e., $35,300. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2004/09/16 — RITS 39725 — Eligibility for Input Tax Credits ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/27 — RITS 51529 — Rebates- Emergency Evacuation- XXXXX ...

The Offering Memorandum, dated September 1, 1991, however, states that the Partnership was "... formed for the purposes of constructing, selling, owning and operating a maximum of 10 condominium and/or apartment suites in the four buildings containing a total of 30 apartments.... ... Stanley Farber Manager, Real Property Tax Policy- Special Sectors Policy and Legislation c.c.: Stan Farber             Wendy Houston All Regional I & S Managers Revenue Quebec ...

Policy number P-059 " Business V. Adventure or Concern in the Nature of Trade " will provide assistance in this regard. ... The Queen (82 DTC 6274), the Court stated, in part: "... the plaintiff's conduct supports the conclusion that the plaintiff had the intention of turning a profit and that both residences had been built in the nature of an adventure in trade and the accruing profits were earned income. ...

13 August 1998 GST/HST Interpretation HQR0000242- Employer Contributions Made Into Union Trust Funds Unedited CRA Tags ETA 123(1); ETA 149(1); ETA Sch V, Part VII, 1                                                                         Telephone: (613) 954-5021 Fax: (613) 990-1233 XXXXX HQR0000242 XXXXX                 11735-1 (pl) XXXXX Subsections 123(1) & 149(1) XXXXX                 Section 1, Part VII of Schedule V XXXXX                                                                         August 13, 1998 Dear XXXXX This is in response to your previous letters and several subsequent telephone conversations regarding the application of the GST/HST to contributions made by employers into various employee benefit plans operated as union trust funds. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. TO: XXXXX XXXXX XXXXX XXXXX XXXXX FROM: Dawn Weisberg Manager Financial Institutions Unit Excise & GST/HST Rulings Directorate 320 Queen Street, 15th Floor Ottawa ON K1A 0L5 DOCUMENT NO.: 85214 DATE: July 21, 2009 SUBJECT:_GST/HST Interpretation Tax status of supplies by an insurer Thank you for your enquiry regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made by an insurer. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Your fax was transferred to this office from our [...] GST/HST Rulings Centre for reply. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Yours truly, Constantin Constant Specialty Tax Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate UNCLASSIFIED ...

29 July 1996 GST/HST Interpretation 11860-2[2]- Clarification of the Application of the Goods and Services Tax (GST) to the Supply of Items Listed in the Unedited CRA Tags ETA Sch VI, Part II, 2; ETA Sch VI, Part II, 21; ETA Sch VI, Part II, 27; ETA Sch VI, Part II, 28; ETA Sch VI, Part II, 30; ETA Sch VI, Part II, 32;                                                                         C.N.: 2867 XXXXX July 29, 1996 Dear XXXXX: This letter is in response to correspondence dated April 2, 1996, requesting clarification of the application of the Goods and Services Tax (GST) to the supply of items listed in the XXXXX. ... " For purposes of section 30, the Department considers "blind individuals " to be individuals with visual acuity of 20/200 or 20 degrees or less visual field in both eyes. ...