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12 February 2001 GST/HST Interpretation 32880- GST/HST Tax Treatment – Drop-shipment Rules Unedited CRA Tags ETA 179(2); ETA 143(1) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case: 32880February 12, 2001 Subject: GST/HST INTERPRETATION GST/HST Tax Treatment- Drop-Shipment Rules Dear XXXXX: Thank you for your letter that was faxed to me on September 21, 2000, (with attachments) concerning the application of the Goods and Services Tax (GST), under the Excise Tax Act (the Act), to the transactions that are to take place as between XXXXX and XXXXX. ... Chamaillard Senior Technical Analyst Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Legislative References: Ss. 179(2) & ss. 143(1) NCS Subject Code(s): 11680-7 ...

19 March 2003 GST/HST Ruling 41838- Application of GST to Lease / Sale of Unedited CRA Tags ETA 167(1); ETA 167(1)(a); ETA 167(1.1)(a)(ii); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: 41838 XXXXX XXXXX March 19, 2003 Subject: GST/HST APPLICATION RULING Application of GST to lease / sale of XXXXX Dear XXXXX: Thank you for your letter XXXXX (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

3 April 2014 GST/HST Interpretation 160154- – Proposed Law/Regulation [to Acupuncture Services] Unedited CRA Tags ETA Sch V, 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 [Addressee] Case Number: 160154 April 3, 2014 Dear [Client]: Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION [to Acupuncture Services] Thank you for your letter of February 19, 2014, concerning the proposed amendments announced in the 2014 Federal Budget and introduced in Bill C-31 Economic Action Plan 2014 Act, No. 1 (Bill C-31) regarding the application of the Good and Services Tax (GST) / Harmonized Sales Tax (HST) to acupuncture services. ...

8 October 1998 GST/HST Interpretation HQR0000994- Reimbursed Amounts & Termination Penalty Fees Unedited CRA Tags ETA 182; ETA 142(2)(c)(i) MEMORANDUM FOR TO: XXXXX XXXXX XXXXX FROM: Robert Bowman A/Rulings Officer General Operations Unit GST/HST Rulings & Interpretations Directorate Subject: Reimbursed Amounts & Termination Penalty Fees XXXXX This memorandum is in response to your request for an interpretation as to whether or not a technically accurate response has been given in your draft application ruling to XXXXX[.] ... Reimbursed Amounts for Damages to American and Canadian Cargo Loads (4 & 5): Under the agreement between XXXXX and the lease operator, XXXXX obtains cargo, tractor and trailer insurance in its name from an insurance company on behalf of the lease operator. ...

28 February 1994 GST/HST Interpretation 11695-9- Subsections 165(1), 169(1) & (4) and 221(1) and Section 225 of the Excise Tax Act Unedited CRA Tags ETA 165(1); ETA 169(1); ETA 169(4); ETA 221(1); ETA 225 XXXXX 11695-9(AT) Attention: XXXXX February 28, 1994 This is in response to your letters of October 12, 1993, and November 12, 1993, wherein you request an accommodation to allow your current practice in which the listing and selling brokers only account for the GST on 50% of the commission due on the sale of the real property. ...

9 February 1999 GST/HST Interpretation HQR0001555- Section 129 — Small Supplier Designation Unedited CRA Tags ETA 129; ETA 148; ETA 148.1; ETA 239; ETA 259 TO: XXXXX XXXXX XXXXX FROM: Susan Eastman Charities and Non-Profit Organizations Rulings and Interpretations Directorate DATE: February 9, 1999 Subject: Section 129- Small Supplier Designation This is in reply to your e-mail of January 8, 1999, and our subsequent telephone conversations, in which you requested clarification of the application of the small supplier designation, provided for under section 129 of the Excise Tax Act, that is available to public service bodies. ...

28 March 2002 GST/HST Interpretation 37217- Section 156 Election – Non-residents Unedited CRA Tags ETA 128(1); ETA 132(2); ETA 156(1) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXX Case Number: 37217March 28, 2002 Subject: GST/HST INTERPRETATION Section 156 Election- Non-Residents Dear XXXXX Thank you for your letter of August 29, 2001, addressed to John Sitka, Director, General Operations and Border Issues Division, concerning a non-resident corporation with a permanent establishment in Canada that has made an election under section 156 of the Excise Tax Act (the "Act"). ...

13 December 2017 GST/HST Interpretation 187306- – Meaning of “capital property” Unedited CRA Tags ETA 123(1)(capital property), 225.1; ITA: 13(21), 16.1(1), 54 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. ...

1 May 1996 GST/HST Interpretation File #: 11650-6- The Application of the GST to Artist Live/Sork Studios Unedited CRA Tags ETA 169; ETA Sch V, Part I, 2; ETA Sch V, Part I, 9 XXXXX This is in response to correspondence from your office of June 1, 1994 concerning the application of the GST to artist live/work studios. ... (In order for subsection 190(1) to apply, paragraph 190(1)(b) of the Act requires that, "... immediately before that time, the property was not a residential complex,... ...

17 February 2003 GST/HST Interpretation 35280- Freight Transportation Service – Goods Transported from Canada to the U.S. that Are Rejected and Returned to Canada Unedited CRA Tags ETA Sch IX, Part VI, 5; ETA Sch VI, Part VII, 6; ETA Sch VI, Part VII, 8; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 35280 XXXXX XXXXX February 17, 2003 Subject: GST/HST INTERPRETATION Freight transportation service- goods transported from Canada to the U.S. that are rejected and returned to Canada Dear XXXXX Thank you for your letter XXXXX, (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a freight transportation service when goods transported from Canada to the U.S. are rejected and redirected to Canada. ...