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11 June 1997 GST/HST Interpretation HQR0000031- HST INTERPRETATION Time of Supply-- Service Providers Unedited CRA Tags ETA 152(1); ETA 138(1); ETA 128(1) XXXXX Case: HQR0000031 XXXXX File: 11665-4                                                                         June 11, 1997 Dear XXXXX Thank you for your memorandum of June 13, 1996 (with attachment) addressed to Les Jones concerning the time of liability for reporting the Harmonized Sales Tax ("HST") collected for XXXXX service providers, particularly with respect to the situation of XXXXX. ... This does not appear to be the case here as the services are provided directly through XXXXX telephony equipment, while XXXXX equipment acts only as a gateway to connect the customer to XXXXX 3) Liability of Contract / Liability for Payment- It is unclear from the facts whether XXXXX or XXXXX would be liable to the customer for a failure to provide the service. ...

Attached is a copy of form GST 26 " Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply " for your completion and submission to the Department. ...

In this context, XXXXX would like the CCRA to confirm the following three corollaries that it has presented: Corollary #1: IMs in Canada — XXXXX pays GST on consideration and wants ITCs (investment advice as input to commercial activities of XXXXX; #2 offshore IMs (GST remitted in error by XXXXX on behalf of XXXXX pension plan, subsequently returned by way of rebate) — XXXXX wants a ruling to the effect that XXXXX does not have to self-assess GST because of paragraph 217(a)(i) of the ETA (supply is excluded from definition of "Imported taxable supply" where it is acquired for consumption, use or supply exclusively in the course of commercial activities of the person"); and #3 XXXXX wants ruling that it is entitled to full ITCs on GST paid to Canadian IMs)[,] and 3. ...

Pursuant to paragraphs 232.1(a) and (b), the following requirements must be met in order for tax relief to apply to any given allowance: •   A particular registrant (e.g. a retailer) acquires particular tangible personal property (i.e. particular goods) exclusively for supply by way of sale for a price in money in the course of its commercial activities, and •   Another registrant (e.g. a manufacturer), who has made taxable supplies of the particular property by way of sale to the particular registrant or to another person (e.g. a wholesaler), pays to or credits in favour of the particular registrant, or allows as a discount on or credit against the price of any property or service supplied by the other registrant to the particular registrant, an amount in return for the promotion of the particular property by the particular registrant. ...

The Company and the Corporation have the same shareholder structure in that XXXXX owns XXXXX % of the outstanding shares of the Company and the Corporation and XXXXX owns the other XXXXX % of the outstanding shares of the Company and the Corporation. 4. ...

In determining whether any particular service is "in relation to real property", you may wish to refer to policy paper P-169R, " Meaning Of 'In Respect Of Real Property Situated In Canada' And 'In Respect Of Tangible Personal Property That Is Situated In Canada At The Time The Service Is Performed', For Purposes Of Schedule VI, Part V, Sections 7 And 23 To The Excise Tax Act ". ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...