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Deferred profit Sharing Plan administrative services and Group Retirement & Savings record keeping services to trust entities. ...

6 August 1998 GST/HST Interpretation HQR0001082- Application of the GST/TPS to Fund-raising Activities and Supplies of Memberships by Charitable Theatre Organizations Unedited CRA Tags ETA Sch V, Part V.1, 1 XXXXX XXXXX XXXXXXXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5Case: HQR0001082NCS: 11830-1, 11830-4August 6, 1998 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX This is in response to your request for our comments on the memorandum of December 3, 1997, from XXXXX of the XXXXX Tax Services Office, concerning fund-raising activities and supplies of memberships by charitable theatre organizations, with particular reference to the XXXXX[.] ...

30 March 1998 GST/HST Ruling HQR0000566- Life Underwriters Association of Canada Unedited CRA Tags ETA Sch V, Part III, 1                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000566 XXXXX  XXXXX March 30, 1998 Subject: GST/HST APPLICATION RULING Life Underwriters Association of Canada Dear XXXXX Thank you for your letter of February 14, 1997 concerning the application of the definition of "vocational school" in section 1 of Part III of Schedule V to the Excise Tax Act (ETA), as it applies to supplies made by the Life Underwriters Association of Canada (LUAC). ...

29 May 1998 GST/HST Ruling HQR0000929- Application of the GST/HST to a Joint Research Project Unedited CRA Tags ETA 123(1) person; ETA 141.01(2); ETA 141.01(3); ETA 259; ETA Sch V, Part V.1, 1; ETA Sch V, Part VI, 10 GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX  XXXXX                                                                                Case: HQR0000929 Attention: XXXXX May 29, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX: This is in reply to the letter of October 27, 1997, with attachments, which we received from XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX " (the "Project"). ...

23 March 1998 GST/HST Interpretation HQR0000951- GST on Paramedical Services Used in the Underwriting of a Life Insurance Policy Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 10, 123(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario K1A 0L5 XXXXX XXXXX XXXXX Case: HQR0000951 File: 05; 01; 01 XXXXX March 23, 1998 Subject: GST/HST INTERPRETATION GST on Paramedical Services Used in the Underwriting of a Life Insurance Policy Dear XXXXX: This is in response to your letter of November 20, 1997, and further to our meeting of January 30, 1998, concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to paramedical services used in the underwriting of life insurance polices. ...

18 February 1998 GST/HST Interpretation HQR0000493- Tax Status of Professional Liability Insurance Program Transactions Unedited CRA Tags ETA 169(1); ETA 141.01                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario K1A 0L5 XXXXX Case: HQR0000493 XXXXX                 File: 3 XXXXX February 18, 1998 Attention XXXXX We are writing in reply to your memorandum dated January 3,1997, wherein you requested our views with respect to the fiscal status of certain transactions taking place between the XXXXX (the "insurer") and members of the XXXXX as they related to a professional liability insurance program being operated by the XXXXX We have received various documents from your office including contractual arrangements entered into by the XXXXX and the insurer with respect to the contract of insurance, copies of the XXXXX bylaws as well as documents from the XXXXX lawyers and accountants. ...

Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...

The CCRA considers a service to be "in respect of " property if there is more than a mere indirect or incidental nexus between the service and the property. ...

Mulinda Border Issues Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...

. / Numéro d'entreprise: XXXXX XXXXXNuméro de dossier: 32918Codes: 11755-2, 11755-4Le 20 avril 2001 Objet: INTERPRÉTATION DE LA TPS/TVH Interprétation de l'article 181.3 de la Loi sur la taxe d'accise- réseaux de troc Monsieur, Nous avons bien reçu votre lettre du 8 septembre 2000, ainsi que votre transmission par télécopieur (avec documents en annexe) du 10 octobre 2000 au sujet de l'application de la taxe sur les produits et services (TPS)/taxe de vente harmonisée (TVH) aux opérations de troc. ...