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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). ... Subsection 162(1) applies to the supplies of the rights to exploit the timber resource and to access the timber resource, and therefore GST does not apply to the supply of these rights. ... That bulletin applies where there is a sale of a freehold interest in a mineral resource. ...

You wrote in response to an interpretation issued to your firm by the […] Region of the Canada Revenue Agency (CRA) on [mm/dd/yyyy], case number […]. ... A person, who cuts trees where the timber remains the property of the person who was originally granted the right to exploit the resource, is not utilizing the resource or turning it to account. ... Paragraph […] of the agreement and paragraph […] to the agreement provide that B Co will pay for harvested timber that is accepted by B Co. ...

XXXXX XXXXX) under contract to the XXXXX a U.S. government agency), and the Canadian government departments of Natural Resources, Forestry, Environment, and Agriculture, it falls within the provisions of the Joint Canada-United States Government Projects Remission Order. ... Hoople took the opportunity to speak with officials at Natural Resources Canada, formerly Energy, Mines and Resources Canada, to discuss the best method of providing XXXXX relief from GST on domestic purchases. We arrived at a satisfactory solution, as follows: •   Bills or invoices for taxable purchases of goods or services for official use which you or other investigators receive should include the GST; •   As a part of the XXXXX project management funding arrangements, Natural Resources Canada is responsible for paying these bills; •   Natural Resources Canada pays the amount owing which includes the GST, and is able to recover the GST using an internal mechanism to do so. ...

The Landowner provided two sample Agreements: a. […] Agreement [1] between the Landowner and […] (Disposal Co. 1) acting as agent for […] (Oil Co. 1). b. […] Agreement [2] between the Landowner and […] (Disposal Co. 2) acting as agent for […] (Oil Co. 2). 4. ... Subsection 162(2) provides, in part, for the following: 162(2) Natural resources — For the purposes of Part IX of the ETA, the supply of (a) a right to explore for or exploit a mineral deposit, a peat bog or deposit of peat or a forestry, water or fishery resource, or (b) a right of entry or user relating to a right referred to in paragraph (a)… …shall be deemed not to be a supply and any consideration paid or due, or any fee or royalty charged or reserved, in respect of the right shall be deemed not to be consideration for the right. ... The Oil Co. is also understood to be in possession of a right or rights to explore for or exploit a natural resource for the purposes of paragraph 162(2)(a). ...

Schedule [...] lists the administrative duties to be performed by the physician. • Patient care related to emergency: ­ Ensuring the provision of medical services in the emergency department by medical staff, residents and students through review, analysis and evaluation of the work of the members of the department; ­ Scheduling physicians in the emergency room (ER) departments; ­ Establishing, reviewing and revising policies, procedures and guidelines related to patient care; and ­ Providing advice on medical equipment acquisition, maintenance and disposal. • Education and teaching: ­ Delivery of medical education programs in the Department; ­ Delivery of continuing professional learning programs of the Department in cooperation with the Division of Continuing Professional Learning; ­ Defining and contributing to the teaching and instructional programs of other health care programs; ­ Ensuring that education and teaching activities complement patient care within the Department; and ­ Contribute to the development of regional, national, and international networks to attract high quality clinicians, educators and students and to facilitate professional development and collaboration. • Research: ­ Encourage, facilitate and support research activities of the Department; ­ Encourage and facilitate the acquisition of external grant funding; ­ Ensure that Department members follow approved research protocols and administrative procedures as required; ­ Support and encourage the publication of research results in journals and presentations at professional seminars; and ­ Promote teamwork and collaborative research activity. • Quality management: ­ Coordinate the establishment of quality standards and indicators of patient care, monitor clinical performance and undertake appropriate corrective action to strive for the attainment of appropriate standards in patient care; ­ Ensure that the Department and its members comply with all policies, bylaws, rules and regulations, and standards established by accreditation bodies; and ­ Manage any complaints involving departmental members. • Professional human resources: ­ Assist in the development and ongoing review of a medical human resource plan; ­ Recruit new members of the medical staff; ­ Advocate for adequate resourcing of Department members; and ­ Provide mentoring and annual performance evaluation of Department members. • General management: ­ Participate in program planning, coordinate the implementation of new programs and services and assist in their evaluation; ­ Annually prepare a written report of the Department's activities; ­ Establish and periodically update departmental policies and procedures; ­ Represent the department on committees as required; and ­ Other duties as required. ... Major responsibilities are listed in Schedule [...] to the agreement and include: • Managing the provision of patient care related to the Department: ­ Ensuring the provision of medical services in the Department by medical staff, residents and students through review, analysis and evaluation of the work of members of the Department; ­ Establishing, reviewing and revising policies, procedures and guidelines related to patient care; and ­ Providing advice on medical equipment acquisition, maintenance and disposal. • Education and teaching: ­ Delivery of medical education programs in the Department; ­ Delivery of continuing professional learning programs of the Department in cooperation with the [...]; ­ Defining and contributing to the teaching and instructional programs of other health care programs; ­ Ensuring that education and teaching activities complement patient care within the Department; and ­ Contribute to the development of regional, national, and international networks to attract high quality clinicians, educators and students and to facilitate professional development and collaboration. • Research: ­ Encourage, facilitate and support research activities of the Department; ­ Encourage and facilitate the acquisition of external grant funding; ­ Ensure that department members follow approved research protocols and administrative procedures as required; ­ Support and encourage the publication of research results in journals and presentations at professional seminars; and ­ Promote teamwork and collaborative research activity. • Quality management: ­ Coordinate the establishment of quality standards and indicators of patient care, monitor clinical performance and undertake appropriate corrective action to strive for the attainment of appropriate standards in patient care; ­ Ensure that the Department and its members comply with all policies, bylaws, rules and regulations, and standards established by accreditation bodies; and ­ Manage any complaints involving departmental members. • Professional human resources: ­ Assist in the development and ongoing review of a medical human resource plan; ­ Recruit new members of the medical staff; ­ Advocate for adequate resourcing of Department members; and ­ Provide mentoring and annual performance evaluation of Department members. • General management: ­ Participate in program planning, coordinate the implementation of new programs and services and assist in their evaluation; ­ Annually prepare a written report of the Department's activities; ­ Establish and periodically update departmental policies and procedures; ­ Represent the Department on committees as required; and ­ Other duties as required. ... Committee of the College/Faculty of Medicine; • Provide all documentation for internal program review, participate in the program review of other programs, facilitate internal and external reviews of the program, and implement recommendations from internal and external reviews; • Serve on national committees of the [...], develop and monitor national resident training objectives, and monitor national documents for accreditation and training requirements; • Maintain awareness and understanding of provincial regulations regarding licensure of medical residents in the training program and interpret relevant policies for medical resident training; and • Maintain awareness and understanding of current local, regional, and national information about medical human resources in the practice and provide related information and advice regarding educational resources in education and training programs. ...

The investment management services are not “excluded resources” as described in subsection 172.1(2). * [The Corporation] is liable to pay the consideration for the supplies made by [A Co] and [B Co] and is the recipient of those supplies. ... Issue 2 – Supply of in-house services to the pension plan SCENARIO: * [The Corporation] consumed or used “employer resources” (Footnote 2) that are not “excluded resources” for the purpose of making taxable supplies of in-house services for consumption, use or supply by the pension entity of the Plan in the course of “pension activities” in respect of the Plan. The employer resources consumed or used relate to services performed by [The Corporation] employees to administer the Plan. * [The Corporation] issued invoices to the pension entity for the in-house services. ...

We understand the following circumstances: [...] (the "Company") is a human resources consulting company based in [...] ... The Company contracts to provide [its] services [...] to [...] [its client] with addresses in various provinces of Canada. The Company has agreements with various self-employed individuals as sub-contractors to perform the human resource services. ...

Pursuant to subsection 162(2), the following supplies are deemed not to be supplies and any consideration paid or due, or any fee or royalty charged or reserved, in respect of the right is deemed not to be consideration for the right: • a right to explore for or exploit a mineral deposit, a peat bog or deposit of peat or a forestry, water or fishery resource, • a right of entry or user relating to a right referred to above, • a right to an amount computed by reference to the production (including profit) from, or to the value of production from, any such deposit, bog or resource, or • a right to enter or use land to generate or evaluate the feasibility of generating electricity from sun or wind. ... Section [...] of the Agreement states more explicitly that "[...]."" [...]. Section [...] requires the Optionee to pay a fixed amount upon signing, plus once per annum for [...] years. ...

You represent [...] ("[Corporation A]"), which we understand provides administration services in respect of [...] ... We understand that [...]. In this regard, the employers use their own employees (i.e., "employer resources", as defined in subsection 172.1(1) and discussed below) to render the following services in respect of the Plans, consideration for which is paid [...] from Plan assets. ... INTERPRETATION Legislation Regarding employer resources, a "participating employer" of a pension plan that is a GST/HST registrant is generally deemed to have made a taxable supply where, • under subsection 172.1(6), the employer consumes or uses an "employer resource" for the purpose of making a supply of property or a service to a pension entity for consumption, use or supply by the pension entity in the course of pension activities in respect of the pension plan; and • under subsection 172.1(7), the employer consumes or uses an "employer resource" in the course of pension activities of the pension plan and the consumption or use is not for the purpose of making a supply of property or a service to the relevant pension entity. ...

We consider each of these items to be in respect of a "pension activity" to which section 172.1 would apply. • Services pertaining to the establishment or subsequent amendment of a pension plan or plan trust. • The preparation and filing of actuarial reports, financial reports and other information for a pension plan pursuant to statutory requirements. • Administration services in relation to the collection of pension contributions and payment of pension benefits. • The reconciliation of pension contributions to payroll records. • The maintenance of records pertaining to employee hires, terminations and deaths. • Pension benefit calculations. • Pension adjustment calculations. • Preparation of a pension entity's periodic pension rebate application forms (GST4607) and SLFI returns (GST/HST 494). • Trustee services rendered by the employer or by third parties contracted by the employer. • The retention of a trustee for a plan trust. • Custodial or nominee services for plan trust assets. • The appraisal of plan trust investment performance. • The appointment of an investment manager for a plan trust. • Plan trust portfolio management. • Investment advice with respect to plan trust assets. • Salaries or wages paid to employees who invest or manage funds for a pension entity. • Brokerage, agents' charges and all other property or services relating to the acquisition, utilization or disposal of plan trust assets. • Legal, accounting or auditing services rendered in respect of plan trust assets. ... In this regard, you also raised the question of whether resources that are otherwise subject to subsections 172.1(5), (6) or (7) could be excluded from the deeming rules if the value of those resources were immaterial. ... Finally, notwithstanding the above classifications, please note that no particular specified resource or employer resource will in all cases be considered as relating to a "pension activity". ...