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8 November 1994 GST/HST Interpretation 11735-1[3]- The Application of GST to the Supply of Marriage Licences by Marriage Licence Issuers in the Province of Unedited CRA Tags ETA Sch V, Part VI, 20(c)                                                                         11735-1(LFR) 11849-6(XXXXX[)] XXXXX November 8, 1994 Dear XXXXX This is in response to Mr. ...

2 May 1995 GST/HST Interpretation 11895-6[2]- Application of GST to the Supply of Contract Services Unedited CRA Tags ETA Sch V, Part VI, 24                                                                         11895-6(on) c.n. 121(REG) Sch. ...

The Queen 1989, C.T.C. 330, the Federal Court of Appeal stated that, "... secondary intention requires not only the thought of sale at a profit but that the prospect of such sale be an operating motivation in the acquisition of the capital property... ...

Il a demandé et a reçu un remboursement pour municipalité de 57,14 % de la TPS/TVH payée sur ces dépenses en vertu de l'article 259 de la Loi. 2. ...

Michael Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Encl.: Policy Number P-130, "Place of Residence" GST/HST Memoranda Series, section 1.4 Legislative References: Excise Tax Act, subsection 123(1) residential complex, "residential trailer park", "residential unit" Excise Tax Act, subsection 165(1) Excise Tax Act, Schedule V, Part I, section 6 Excise Tax Act, Schedule V, Part I, section 6.1 Excise Tax Act, Schedule V, Part I, section 7 NCS Subject Code(s): 11950-1, 11870-3 ...

1 April 1998 GST/HST Interpretation 1998-04-01- Claiming ITCs on Reimbursed Amounts and the Factor Method Unedited CRA Tags ETA 169                                                                         XXXXX XXXXX XXXXX General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch Subject: GST/HST INTERPRETATION XXXXX- Claiming ITCs on Reimbursed Amounts and the Factor Method This is further to a letter (with attachments) dated March 20, 1997, from Michael Chow of your office (Verification and Enforcement Division) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to determine a person's input tax credit (ITC) entitlement using the factor approach to calculate the deemed tax paid on an amount reimbursed by a person to an individual. ...

24 November 1999 GST/HST Interpretation HQR0002004- Determining Who is the "Recipient" Where an Owner-Operator Uses a Freight Transportation Company's Credit Card to Obtain Supplies of Fuel and Truck Repair Services in Canada and the Tax Status of the "Chargebacks" to the Owner-Operator for these Supplies Unedited CRA Tags ETA 123(1) recipient; ETA 165(1); ETA 221(1) TO: XXXXX XXXXX XXXXX XXXXX FROM: Robert Bowman Technical Officer General Operations Unit GST/HST Rulings & Interpretations DirectorateFile HQR0002004 DATE: November 24, 1999 Subject: Determining Who is the "Recipient" Where an Owner-Operator Uses a Freight Transportation Company's Credit Card to Obtain Supplies of Fuel and Truck Repair Services in Canada and the Tax Status of the "Chargebacks" to the Owner-Operator for these Supplies I am writing in response to your request in which you have asked for our assistance concerning the application of the GST/HST. ...

Yours truly, Dwayne Moore Charities and Non-profit Organizations Unit Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate c.c.: D. ...

Section 1 of Part I of Schedule IX to the ETA 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 definition of "real property" in section 123 of the ETA includes, "... every estate or interest in real property, whether legal or equitable... ...