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26 August 1996 GST/HST Interpretation 11650-6[2]- Calcul du remboursement accordé à un salarié relativement à un véhicule à moteur Unedited CRA Tags LTA 153                                                                         Téléphone: (613) 954-9585 Télecopieur: (613) 990-1233 26 août 1996 11650-6(PM) XXXXX Monsieur, Ceci est en réponse à votre lettre du 26 juin 1996 concernant le calcul du remboursement prévu à l'article 253 de la Loi sur la taxe d'accise (LTA) relativement à un véhicule à moteur. ...

18 July 1995 GST/HST Interpretation 1995-07-18- Application of GST to Funding for the Purchase of Business Training Serivces Unedited CRA Tags ETA Sch V, Part VI, 6; ETA Sch V, Part VI, 7                                                                         FILENAME: XXXXX 11846-3(LFR) 11848-7 XXXXX  XXXXX                                                                                July 18, 1995 Dear XXXXX: This is in response to XXXXX letter of January 26, 1994 in which he requested our comments on a draft reply prepared by your office in response to an inquiry received from XXXXX For our reference, XXXXX provided the following documents with his request: 1. ...

Renner Policy Officer Special Sectors Governments Unit GST Rulings & Interpretations Attachment c.c.: Manager, Governments Unit Lynn F. ...

1 July 1997 GST/HST Interpretation HQR0000569- Section 162- Exploitation of a Timber Resource Unedited CRA Tags ETA 162                                                                         GST/HST Rulings and Interpretations 9th Floor, Tower C 25 McArthur Road Vanier ON  XXXXX                                                                                K1A 0L5  XXXXX                                                                                Case: HQR0000569  XXXXX Dear XXXXX Thank you for your letter of February 17, 1997 (with attachments). ...

23 June 1997 GST/HST Interpretation HQR0000061- and Zero-Rated Insurance Commissions and Outstanding Insurance Issues Unedited CRA Tags ETA Sch VI, Part IX, 1                                                                         RITS: HQR0000061 XXXXX File: 11585-14, 11585-21,11600-5 XXXXX June 23, 1997 XXXXX This is in reply to your letters of XXXXX (your file XXXXX with respect to issues arising XXXXX of an insurance broker XXXXX. ...

Deferred profit Sharing Plan administrative services and Group Retirement & Savings record keeping services to trust entities. ...

6 August 1998 GST/HST Interpretation HQR0001082- Application of the GST/TPS to Fund-raising Activities and Supplies of Memberships by Charitable Theatre Organizations Unedited CRA Tags ETA Sch V, Part V.1, 1 XXXXX XXXXX XXXXXXXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5Case: HQR0001082NCS: 11830-1, 11830-4August 6, 1998 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX This is in response to your request for our comments on the memorandum of December 3, 1997, from XXXXX of the XXXXX Tax Services Office, concerning fund-raising activities and supplies of memberships by charitable theatre organizations, with particular reference to the XXXXX[.] ...

23 March 1998 GST/HST Interpretation HQR0000951- GST on Paramedical Services Used in the Underwriting of a Life Insurance Policy Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 10, 123(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario K1A 0L5 XXXXX XXXXX XXXXX Case: HQR0000951 File: 05; 01; 01 XXXXX March 23, 1998 Subject: GST/HST INTERPRETATION GST on Paramedical Services Used in the Underwriting of a Life Insurance Policy Dear XXXXX: This is in response to your letter of November 20, 1997, and further to our meeting of January 30, 1998, concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to paramedical services used in the underwriting of life insurance polices. ...

18 February 1998 GST/HST Interpretation HQR0000493- Tax Status of Professional Liability Insurance Program Transactions Unedited CRA Tags ETA 169(1); ETA 141.01                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario K1A 0L5 XXXXX Case: HQR0000493 XXXXX                 File: 3 XXXXX February 18, 1998 Attention XXXXX We are writing in reply to your memorandum dated January 3,1997, wherein you requested our views with respect to the fiscal status of certain transactions taking place between the XXXXX (the "insurer") and members of the XXXXX as they related to a professional liability insurance program being operated by the XXXXX We have received various documents from your office including contractual arrangements entered into by the XXXXX and the insurer with respect to the contract of insurance, copies of the XXXXX bylaws as well as documents from the XXXXX lawyers and accountants. ...

Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...