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31 March 1998 GST/HST Interpretation HQR0000758- Acquisitions By University Bookstore Unedited CRA Tags ETA 169(1), 141(1), 141.01(2), 141.01(5)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000758 XXXXX March 31, 1998 Subject: GST/HST INTERPRETATION Acquisitions By University Bookstore Dear XXXXX Thank you for your letter of June 26, 1997, requesting that the Department reconsider its interpretation of April 27, 1997, concerning the entitlement by a university for input tax credits in respect of the GST paid on purchases of property by its bookstore; property that, subsequent to its acquisition, would typically be diverted for use in non-commercial activity (i.e., the provision of exempt educational instruction). ...

1 May 1998 GST/HST Interpretation HQR0001100- Proposed Subdivision of Land Unedited CRA Tags ETA 168(5); ETA 257; ETA Sch V, Part I, 9                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX XXXXX Case: HQR0001100 Subject: GST/HST INTERPRETATION Proposed Subdivision of Land Dear XXXXX This letter is in response to a draft letter with attachments from XXXXX Tax Services Office of March 13, 1998, and his subsequent submission concerning the application of GST to a proposed subdivision of land. ...

8 May 1998 GST/HST Ruling HQR0001155- Application of the GST/HST to Services Provided by an Agent and Auctioneer to Sell New and Used Automobiles Unedited CRA Tags ETA 261                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor                                   25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001155 XXXXX May 8, 1998 XXXXX Subject: GST/HST APPLICATION RULING Dear XXXXX This is further to our meeting on April 23, 1998 and the letter dated December 8, 1997 requesting a confirmation of the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain transactions made by your client XXXXX[.] ...

12 May 1998 GST/HST Interpretation HQR0001179- Bingo Association Entitlement To Rebate Unedited CRA Tags GST/HST Memoranda Series, Section 1.4 Goods and Services Tax Rulings                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001179 XXXXX May 12, 1998 Subject: GST/HST INTERPRETATION Bingo Association Entitlement To Rebate Dear XXXXX Thank you for your letter of March 17, 1998, requesting that we elaborate on our response (HQR0000535) of November 19, 1998, to XXXXX stating that a bingo association is not entitled to a GST/HST rebate related to expenses incurred in operating a super jackpot bingo game. ...

29 April 1998 GST/HST Interpretation HQR0000687- Application of the GST/HST to Subsidized Housing for Teachers Provided by a School Authority Unedited CRA Tags ETA 259; Public Service Body Rebate (GST/HST) Regulations SOR/91-37 4                                                                         Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0000687  XXXXX April 29, 1998  XXXXX This is in response to your letter of May 6, 1997, concerning XXXXX and the provision of subsidized housing.   ...

29 May 1998 GST/HST Interpretation HQR0000945- GST on Subdivision Application Fees Unedited CRA Tags ETA Sch V, Part VI, 20(c); ETA 165(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5  XXXXX  XXXXX  XXXXX Case: HQR0000945  XXXXX May 29, 1998  XXXXX Subject: GST/HST APPLICATION RULING GST on Subdivision Application Fees Dear XXX Thank you for your letter of August 29, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

23 June 1998 GST/HST Interpretation HQR0001135- Application of the GST/HST to Certain Domestic Insurance Transactions Unedited CRA Tags ETA 149(1)(a)(v); ETA 225.2(1)(a)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX Case: HQR0001135  XXXXX                File: 11590-3 June 23, 1998 Subject: GST/HST INTERPRETATION XXXXX is Considered to be XXXXX n Dear XXXXX I refer to your letter of April 1, 1998, wherein you indicate that you do not consider the XXXXX to be a XXXXX for purposes of the Excise Tax Act (the "ETA"). ...

11 June 1998 GST/HST Interpretation HQR0001147- Permanent Establishment and Zero-Rated Services Unedited CRA Tags ETA 133; ETA 132(2); ETA 136.1(2); ETA Sch VI, Part V, 23                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5  XXXXX File: 11640-3(glr)  XXXXX                Case: HQR0001147  XXXXX                s. 132, 133, 136.1, Sch. ...

11 June 1998 GST/HST Interpretation HQR0001181- Application of the GST/HST to the Supply of Hands-on Computer Software Training Workshops Unedited CRA Tags ETA Sch VI, Part V, 7                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5  XXXXX File: 11640-3(glr)  XXXXX                Case: HQR0001181  XXXXX                Business: XXXXX  XXXXX Attention: XXXXX  XXXXX June 11, 1998 I refer to XXXXX E-mail message of May 5, 1998, concerning the operations of the above-referenced firm. ...

3 March 1998 GST/HST Interpretation HQR0001034- Application of the GST/HST to Memberships of Provincial Housestaff Associations Unedited CRA Tags ETA Sch V, Part VI, 17                                                                         GSTHST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: 0001034 XXXXX Business Number: XXXXX Dear XXXXX Thank you for your letter of November 28, 1997 to the XXXXX Tax Services Office (with attachment) concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to XXXXX and its provincial housestaff associations. ...