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13 March 2000 GST/HST Interpretation 7943/HQR0001549- Supply of Braille Plates for Use With Elevators Unedited CRA Tags ETA Sch VI, Part II, 8; ETA Sch VI, Part II, 30 XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa ON K1A 0L5Case: HQR0001549 / 7943March 13, 2000 Subject: GST/HST INTERPRETATION Supply of Braille Plates for Use With Elevators Dear XXXXX This in reply to your facsimile message of January 5, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of braille plates for use with elevators. ... As such, only those entities that are registered charities or non-profit organizations whose main objective is to provide services to blind individuals or to act as a consultation or resource agency to the helping professions, government departments and private industry, are bona fide institutions or associations. ...

Resources from both of the supplier's offices have been used in carrying out the terms of the contract. ... The "place of negotiation" is defined in section 1 of Part I of Schedule IX to the ETA to mean "... 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, or to which that individual ordinarily reports, in the performance of the individual's duties in relation to the activities of the supplier in the course of which the supply is made and, for the purposes of this definition, "negotiating" includes the making or acceptance of an offer. ...

. / 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. ... A ”mining activity” is defined in subsection 188.2(1) to mean “an activity of (a) validating transactions in respect of a cryptoasset and adding them to a publicly distributed ledger on which the cryptoasset exists at a digital address; (b) maintaining and permitting access to a publicly distributed ledger on which a cryptoasset exists at a digital address; or (c) allowing computing resources to be used for the purpose of, or in connection with, performing activities described in paragraph (a) or (b) in respect of a cryptoasset.” ... Based on the application of subsections 141.01(2) and (4), ITCs may be available, subject to the conditions in section 169, to the extent that a person performs a mining activity of validating transactions and adding them to a publicly distributed ledger and: * the person acquired, imported, or brought into a participating province property or services before May 18, 2019; * that property or those services were consumed, used or supplied by the person in the course of validating transactions and adding them to a publicly distributed ledger; * the rewards and transaction fees that would be paid to the person upon success for those mining activities were cryptoassets, such as Bitcoins, that would meet the virtual payment instrument definition in subsection 123(1); and * the person intended, at the time of acquiring, importing or bringing into a participating province the property or service, to acquire the virtual payment instruments as a result of its mining activities for the purpose of supplying those instruments as a commercial activity. ...

PLEASE REFER TO CASE # 35035. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX XXXXX Case: 30908September 29, 2000 Subject: GST/HST INTERPRETATION Tax Treatment of the XXXXX Dear XXXXX Thank you for your letter of April 17, 2000, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of the XXXXX course made by the XXXXX ("the Centre"). ... Human Resources Development Canada certified the Centre as a Certified Educational Institution for the purposes of Section 118.5 and 118.6 of the Income Tax Act, thus entitling the Centre to issue tax receipts for tuition deduction. ... At this point, it is worth noting that the clause in paragraph 9(a), "... or that follows a curriculum designated by, a school authority" refers, in part, to situations where, for lower grades, there may not be course "credits" but there will be a "curriculum. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Online Resources- With the XXXXX function on XXXXX website, consumers can search online by postal code to find the XXXXX closest to them. ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/04/24 — RITS 64810 — Dried Fruits ...

" * […] [Details of Agreement A] 11. Pursuant to [Agreement A] […]. 12. ... [The Charity] entered into […] [Agreement B], dated [mm/dd/yyyy], with […] [Participating Province Y] […]. 16. […]. 17. […] [Details relevant to Agreement B] 18. […] [Details relevant to Agreement B] 19. ... In most cases, this includes an office, branch, factory, workshop, warehouse, plant, mine, oil well, farm, timberland or natural resource used in the day-to-day activities of the charity. ...

7 May 1998 GST/HST Interpretation HQR0000369- Application of the GST/HST to the Operations of the District Health Board Unedited CRA Tags ETA 123(1), 259(4.1)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000369 XXXXX                 File: 11880-1 XXXXX May 7, 1998 XXXXX Subject: Application of the GST/HST to the Operations of the XXXXX District Health Board Thank you for your letter of October 18, 1996, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the operations of the XXXXX (the "Board"). ... Also, the Board is a registered charity and is registered for GST purposes. 3) The Board has one centralized accounting system for all facilities in the XXXXX[.] 4) The Board operates the following facilities: a) The main administrative office for the health district which is involved in centralized payment of bills, purchasing for the facilities within the district, payroll and human resources. b) XXXXX hospitals that provide 24 hour acute care on both an in-patient and out-patient basis, some chronic care, obstetric services, patient accommodation along with both laundry and meal services and ambulance services to the public. ... Vermes             S. Eastman             L. Dixon             J. Crago             N. ...

As part of its mandate, the OPA contracts with electricity generators for clean electricity resources. ... A positive GA cannot be considered a price adjustment under subsection 232(2) because the wording refers to “… the consideration or part is subsequently reduced …”. ... British Columbia (Interior Tree Fruit & Vegetable Committee of Direction 6 and Eurig Estate v. ...

You have stated that the Charity has a permanent establishment in the following provinces: • Ontario, • Nova Scotia, • British Columbia, • Alberta, • Manitoba, • Saskatchewan, • New Brunswick, • Prince Edward Island, and • Newfoundland and Labrador. ... In most cases, this includes an office, branch, factory, workshop, warehouse, plant, mine, oil well, farm, timberland or natural resource used in the day-to-day activities of the charity. ... The provincial rebate factor for a charity resident in: • Ontario is 82%. • Nova Scotia is 50%. • New Brunswick is 50%. • Newfoundland and Labrador is 50%. • Prince Edward Island is 35%. ...

Included in the XXXXX purpose and objects are: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX In its financial statements for the fiscal year ending XXXXX, the XXXXX receives the majority of its revenues from the following sources: •   membership fees; •   XXXXX reimbursements; and •   interest income. ... The purpose of this plan is to facilitate the sharing of resources, thus ensuring certainty and stability for the XXXXX and providing for a broader distribution of benefits to XXXXX. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The Associations were required to pay to the Minister a total of $XXXXX for the XXXXX season. ...