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Logging company pays property owner (& many companies automatically include GST in their payment). ... The owner is providing the logging company with the right to exploit the forestry resource. ... It is still the logging company that has been given the right to exploit the forestry resource. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Access Code to the WebCT Online Resources may be purchased separately. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/11/18 — RITS 50425 — Segregated Fund Early Withdrawal Fees ...

The engineer is not a party to the agreement to explore or exploit the resource but rather is acting in the capacity of a contractor to the party who has the right to the resource. ... Research •   Letter of XXXXX •   P-128 •   P-110 •   Explanatory notes 4. Carlson & Associates Advertising Ltd v The Queen ...

. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 145447 July 26, 2012 Dear [Client]: Subject: GST/HST INTERPRETATION Pension plans and segregated funds This is in response to […], and further to our letter to you of July 20, 2012, on the captioned subject. ... If an “employer resource” is acquired by the employer for consumption or use in “pension activities” but not for supply to a “pension entity”, the deeming provisions of subsection 172.1(7) must be considered. ...

. / 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. ... We understand that [...] provides tax advice to clients who are both public service bodies and GST/HST registrants. ... Notwithstanding that the actual supply of the specified resource may be an exempt supply, for the purposes of subsection 172.1(5), the public service body is deemed to have made a taxable supply of the specified resource or part thereof. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The resulting package provides learning resources in several formats that are integrated together to meet the students' needs. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/12/10 — RITS 53926 — Election Under Subparagraph 9(2)(b)(ii) of Part I of Schedule V to the Excise Tax Act ("the ETA") ...

Surface lease agreements give resource and utility companies the right to use land for oil and gas exploration and pipeline and power line right of ways. ... As you have noted, Q & A number 6 A.340 states that where the total amount is itemized separately, only the amount which is consideration for the right to enter onto the land is covered by subsection 162(1). ... However, in response to an enquiry from the XXXXX, we have reviewed a typical surface lease agreement used in XXXXX and we have revised our position as stated in the Q & A. ...

12 November 1997 GST/HST Interpretation HQR0000754- Charges Imposed by the Unedited CRA Tags ETA 154, 162                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5 XXXXX Case: HQR0000754 XXXXX November 12, 1997 Subject: GST/HST INTERPRETATION Charges Imposed by XXXXX Dear XXXXX Thank you for your memo of June 25, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain charges imposed by the XXXXX You have outlined your understanding of the facts and your corresponding interpretation with respect to the charges as follows: Forest Renewal Charge This charge is made to small commercial operators. ... Policy Paper P-110 applies, in part, where "... a registered person pays an amount for a... forestry... product (hereinafter referred to as a "natural resource") that is based on the units of production of the natural resource from a certain property, and that same registered person has acquired the right to explore for and exploit the natural resource on that same property... ...

XXXXX confirmed that the member clubs were all independently owned and operated and that each club is responsible for its own finances, operations and human resources activities. ... Although the following points are outlined in your facts, and assuming you will be providing explanations for your ruling, you may wish to reiterate the following facts as the reasons for ruling that the clubs are separate persons: •   the member clubs are "independently owned and operated"; •   each club is responsible for its own finances, personnel and operations; •   XXXXX is not responsible for any losses of the clubs, nor entitled to any part of the profits; •   the member clubs are established independently; they are not created or established under the governing documents of XXXXX[;] •   the governing documents of XXXXX provide that XXXXX Executive members and appointed officers may act in advisory capacity only to any member club. ...

You provided copies of the following documents for our review: • Fact Sheet: An Introduction to the Nursing Act, 1991, College of Nurses of Ontario; • Fact Sheet: Am I Practicing Nursing? College of Nurses of Ontario: • Statement: What is an RPN?, Registered Practical Nurses of Ontario; • Table of Rates and Fees for health care professionals issued by the Financial Services Commission of Ontario; • XXXXX; and • An invoice issued to a third party insurer for services rendered. ... Given the preceding, there are three criteria that the supply must meet to be exempt; i.e., it must be a service that: • is rendered by a registered or licensed nurse; • falls within the scope of nursing services; and • is rendered to an individual within a nurse-patient relationship. ...