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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / 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. ...

21 June 1995 GST/HST Interpretation 11755-20[3]- The Application of the Single and Multiple Supplies Policy                                                                         11755-20(AR)  XXXXX Interpretation and Services  XXXXX District Office                                                    June 21, 1995 This is in response to your memorandum to myself dated December 17, 1993 regarding the review of a draft letter which involves the application of the Single and Multiple Supplies policy (P-077), and is also in response to a telephone conversation between XXXXX of your staff and Anny Roy of my staff. ...

In accordance with subsection 182(2), XXXXX is deemed to have made a taxable supply of property for consideration equal to the consideration fraction of the amount by which the obligation was reduced, in this case, 100/107ths of $ XXXXX is deemed to have collected GST on this amount and OEL is deemed to have paid GST in the amount of 7 per cent of this amount. ...

18 August 1994 GST/HST Interpretation 1994-08-18- Used Goods Acquired for the Purpose of Supply Unedited CRA Tags ETA 176 XXXXX Section 176                                                                         August 18, 1994 Dear XXXXX I refer to your memorandum of October 19, 1993 requesting clarification on the interpretation of subsection 176(1) of the Excise Tax Act (the "Act") and the meaning of used goods acquired for the purpose of supply with respect to claiming notional input tax credits (ITC). ...

14 June 1995 GST/HST Interpretation 11695-7-2[1]- Amounts Paid and Collected as GST on Farmland Unedited CRA Tags ETA 221(2), 228(4), 261                                                                         Telephone: (613) 954-8585 Fax: (613) 990-1233 Subsections 221(2), 228(4) and Section 261 11695-7-2(PM); 11685-8(PM)  XXXXX                                                                                June 14, 1995 This is in response to a memorandum of November 9, 1994, from XXXXX of your staff to Dave Caron of my staff seeking comments regarding a case involving the purchase of farmland by XXXXX. ...

4 March 1994 GST/HST Interpretation 11846-1[1]- Interpretation on the Application of the GST to Various Cattle Industry Fees Unedited CRA Tags ETA Sch VI, Part IV, 1                                                                         11846-1  XXXXX                                                                                March 4, 1994 Dear XXXXX We are writing in response to your memorandum dated March 13, 1992 wherein you request a GST interpretation on the status of various fees imposed under the "Horned Cattle Purchases Act", the "Animal Products Act" and the "Cattle Marketing Deductions Act". ...