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12 May 2014 Excise Interpretation 161373- / RULING- Application of Federal Excise Tax on Air Conditioners to "Qualifying Vehicles" Unedited CRA Tags ETA Sch I, 1, ETA Sch I, 7, ETA Sch I, 8(d) 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, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 161373 Dear [Client]: Subject: EXCISE INTERPRETATION / RULING Application of Federal Excise Tax on Air Conditioners to "Qualifying Vehicles" Thank you for your letter of March 21, 2014 concerning the application of the Excise Tax Act to qualifying vehicles. ... These comments are not rulings and, in accordance with the guidelines set out in GST/HST Memorandum 1-4 – Excise and GST/HST Rulings and Interpretations Service, do not bind the Canada Revenue Agency with respect to a particular situation. ...

8 October 2004 GST/HST Ruling 53262- Timeshare Resort Points / Default by Purchasers of Points Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Smith Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/10/08 — RITS 53429 — Advertising Services XXXXX ...

20 November 1998 GST/HST Ruling HQR0001416- Tax Status of Drug & Alcohol Level Determination GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0001416Business Number: XXXXXNovember 20, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Drug & Alcohol Level Determination Dear Mr. ... Slee MD & Debra A. Slee, JD defines "diagnostic" to mean: "done for the purpose of assisting in the making of a diagnosis" Based on the information provided to this office, we understand the intent of your drug and/or alcohol testing program is to help maintain a drug free workplace, improve productivity, reduce absenteeism, reduce accident rates, lower insurance rates etc. ... Dixon, MHA., CHE Municipalities & Health Care Services Unit Public Service Bodies and Governments Division GST/HST Rulings and Interpretations Directorate c.c.: Enikö Vermes Lance Dixon XXXXX XXXXX Encl.: (Nil) Legislative References: Excise Tax Act (ETA) NCS Subject Code(s): R-11865-17; 11865-21 ...

There is no separate refund for the self-study manual – whether or not it is returned. ... C. […] [Course A] and [...] [Course B] A public college offers the above two courses. ... [Course A] and [Course B]: * The royalty fee “will retain its exempt status.” ...

17 May 2017 GST/HST Interpretation 174642- – Application of the GST to the supply of a multiple unit residential complex by way of a head lease Unedited CRA Tags ETA Part IX: 123(1),136.1(1),169(1),191(10),191(3); ETA Sch V, Part 1, Sections 5-7 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. ... Generally, the project involves the construction of a building that will be comprised of approximately [#] fully self-contained apartment units, each with one or two bedrooms, a full bathroom, and a kitchen. ... Based on gross annual rental revenue, revenue from short-term stays is expected to be approximately […]% of gross annual rental revenue with revenue from long-term stays expected to be approximately […]% of gross annual rental revenue. 15. ...

22 November 1996 GST/HST Interpretation 11870-4-2[1]- Primary Place of Residence / New Housing Rebate Unedited CRA Tags ETA 254; ETA 256 XXXXX Case: HQR0000218 File: 11870-4-2                                                                         November 22, 1996 Dear XXXXX hank you for your E-mail letter wherein you request information pertaining to the Goods and Services Tax (GST) New Housing Rebate as it applies to residences used as a primary place of residence after a few years of use as a vacation home. ...

26 March 2018 Excise Interpretation 189408- – Type of Excise Stamp Required for Tobacco Product known as Blunt Wraps Unedited CRA Tags EA 2001 Schedule 1; SOR/2003-288 Stamping and Marking of Tobacco Products Regulations 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 Duties and Taxes Division Place de Ville, Tower A, 9th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 189408 Dear [Client]: Subject: EXCISE INTERPRETATION Type of Excise Stamp Required for Tobacco Product known as Blunt Wraps Thank you for your [correspondence] […] of [mm/dd/yyyy] and our telephone conversations of [mm/dd] and [mm/dd], [yyyy] concerning the federal stamping requirements for a tobacco product known as “blunt wraps.” ... Yours truly Chris White Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 […]. 2 According to section 2 of the Act, cigar includes (a) a cigarillo or cheroot; and (b) any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco. 3 According to section 2 of the Act, “manufacture,” in respect of a tobacco product, includes any step in the preparation or working up of raw leaf tobacco into the tobacco product. ...

15 January 2018 GST/HST Interpretation 187770- – Eligibility to claim input tax credits Unedited CRA Tags ETA Part IX: 149(1), 152(1), 168(1), 169(1), 225(4), 296 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: 187770 Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION Eligibility to claim input tax credits Thank you for your fax of October 31, 2017, concerning your company’s eligibility to claim input tax credits (ITCs) for the goods and services tax/harmonized sales tax (GST/HST) payable to one of its suppliers. ... We understand that […] ([…][the Company]) is a Canadian corporation located in […], whose principal business involves the purchase of scrap gold (for example, used jewellery) that it subsequently refines into gold bars and coins that are at least 99.5% pure. ...

6 August 2015 GST/HST Ruling 170955- – Supply of Psychotherapy Services Unedited CRA Tags ETA 165(1), ETA 165(2), ETA Sch V, Part II, 7; 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, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 170955 Business Number: […] Dear [Client]: Subject: GST/HST RULING Supply of psychotherapy services Thank you for your [correspondence], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of psychotherapy services. ...

30 July 2019 Excise Ruling 200925- – [federal excise tax on an automobile air conditioner] Unedited CRA Tags ETA Part III 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 provided a […] Brokerage receipt which indicated a federal excise tax of $100 had been paid. 6. ...