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5 July 2016 GST/HST Interpretation 6372r- – […][A charity’s eligibility for a public service bodies’ rebate of the tax paid or payable on the acquisition of alcoholic beverages] Unedited CRA Tags ETA 259(3), ETA Sch V, Part V.1, 1, SOR/91-37 Public Service Body Rebate (GST) Regulations: 4(1)(e) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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 the Society is an incorporated organization located in […][City 1, Province A]. ... See GST/HST Info Sheet GI-066 – How a Charity Completes its GST/HST Return for more information. ...

26 October 2012 GST/HST Interpretation 59528- – […][Student meal plans] Unedited CRA Tags ETA Sch V, Part III, 13 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Therefore, meals provided to a student under a meal plan that meets all of the following conditions (herein referred to as a “qualifying meal plan”) are exempt under section 13 of Part III of Schedule V to the ETA: * The meals are provided to a student enrolled at the university or public college who lives either on-campus or off-campus. * The student pays a single amount for the plan. * The single amount is sufficient for the student to receive at least 10 meals each week for the period of the plan. * The plan is for a period of at least one month. * The meals are served only at an on-campus restaurant or cafeteria (i.e., on the property of the university or public college). ...

If the loan is a financial instrument, is the XXXXX % interest charged by the club when a member makes instalment payments taxable? ... If a XXXXX occurred after XXXXX and on or before XXXXX, the contribution would be forgiven at the rate of XXXXX % per year until XXXXX. ...

21 December 2017 GST/HST Interpretation 164739- – Taxable benefits and the section 156 election Unedited CRA Tags ETA Part IX: 156, 165(1), 169(1), 170(1), 173(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... BACKGROUND We understand that […] has contacted you for guidance on how the GST/HST would apply in a particular scenario involving the provision of taxable benefits by a corporation to its employees. ... The provision of a vehicle to Corp B’s employee represents a taxable benefit under section 6 of the Income Tax Act […]. ...

26 March 2018 GST/HST Interpretation 137405- – Recapture of Input Tax Credits- Specified Energy Unedited CRA Tags ETA Part IX: 236.01 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Your clients replace outdoor electrical cables and wires for power utilities […] who use trucks licensed to be driven on public roads, with a “bucket” that raises and lowers the individuals that perform the work, as well as the requisite equipment. 5. ... In all cases, in doing their work your clients use equipment (backhoes, bulldozers, bucket trucks, ‘cherry pickers’, cement mixers, garbage trucks – collectively, “the equipment”) that runs on either gasoline or diesel. 8. ...

6 December 2010 Excise Interpretation 129321- Excise Tax Interpretation- [...] ... [the Company] Thank you for your letter of October 14, 2010 concerning the application of the Excise Tax Act (ETA) to operations of your client [...] ... [The Company] is a corporation which is resident in [...] and not resident in Canada. 2. ...

4 April 2018 Excise Interpretation 188887- – Fuel Used to Heat Petroleum Storage Tanks Unedited CRA Tags ETA Introduction (1-2): 2(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Yours truly, Dennis Dekleva Manager Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

22 December 2017 GST/HST Ruling 181483- – Ability to file a GST/HST new housing rebate Unedited CRA Tags ETA Part IX: 123(1), 256(2), 256(3), 262(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... You estimate that the fair market value of the house (together with the land subjacent to the house, and the land immediately contiguous to the house that is reasonably necessary for the use and enjoyment of the house as a place of residence for you) at the time the construction is substantially completed will be $[…][< $450,000]. 4. The house will be constructed on land you purchased [#] years ago, which is located [in] […][location X, Province X]. 5. ...

13 August 2018 GST/HST Ruling 181651- – Instructing individuals in the four elements of the International English Language Testing System test Unedited CRA Tags ETA Sch V, Part III Sec. 11, Part III Sec. 9 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 181651 Business Number: […] Dear [Client]: Subject: GST/HST RULING Instructing individuals in the four elements of the International English Language Testing System test Thank you for your letter received on [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to instruction in preparation courses for the International English Language Testing System test (IELTS test). ... STATEMENT OF FACTS The following information was provided in your fax of [mm/dd/yyyy], and during our telephone conversation on [mm/dd/yyyy]: 1. […] (the Business) was established to provide tutorials on the IELTS test on a one-on-one or one-on-two basis to individuals who are in Canada to prepare them to write the IELTS test. 2. ...

13 August 2018 GST/HST Ruling 183260- – International English Language Testing System and Diplôme d'études en langue française Unedited CRA Tags ETA Sch V, Part III Sec. 11, Part III Sec. 9 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 183260 Business Number: […] Dear [Client]: Subject: GST/HST RULING International English Language Testing System and Diplôme d'études en langue française Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (the GST/HST) to supplies of services of instruction in preparation courses for the International English Language Testing System (the IELTS) and Diplôme d'études en langue française (the DELF) tests. ... In [yyyy], more than […]% of your business activity consisted of tutoring or teaching French or English as a second language. 5. ...