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Notre réponse aux questions concernant " XXXXX " est annexée. ... La dernière exigence concernant la " durée de la première occupation " est énoncée au sous-alinéa 256.2(1)(a)iii) de la définition " habitation admissible ". ... Circonstances particulières: Le paragraphe 256.2(8) prescrit une alternative pour répondre aux exigences relatives à la " durée de la première occupation ". ...

The [...] is valid for [...] and is purchased separately from the [Association] membership. [...] are delivered to recipients. 6. [...] may apply any time for member status. ... Membership fees vary from $[...] to $[...] depending on the applicant and the fee for [...]. 8. ... Once [...], the [Association] levies an administration charge against [...] if they request any changes to [...]. 10. ...

BACKGROUND The following is our understanding of your business operations, based on your submissions and [...]. [...] ([...] [the Division]) is a division of [...] ([...] [ACo]) The Canada Revenue Agency (CRA) issues a GST/HST ruling on specific provisions of the legislation as they relate to a clearly defined fact situation of a particular person. ... [ACo]'s mandate is [...]. To fulfill its mandate, [ACo] has implemented a number of [...] ...

Excise and GST/HST Rulings Directorate 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 62279 Business Number: […] June 21, 2012 Dear [Client]: Subject: GST/HST INTERPRETATION […] [Dance instruction provided by a dance school] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to courses of dance instruction provided by […]([…] [XYZ Dance School]). ... RULING REQUESTED […] […] you have asked us to […] provide a ruling to the effect that [XYZ Dance School] is a vocational school and that the supplies of dance instruction provided by [XYZ Dance School] are exempt supplies of vocational courses pursuant to section 8 of Part III of Schedule V to the ETA. ... The CRA does not consider courses in the following to develop or enhance a student's occupational skills: * sports * games * hobbies; or * other recreational or cultural pursuits, that are designed for personal interest. ...

18 January 2013 GST/HST Interpretation 140264 F- Application de l'article 6.2 de la partie I de l'annexe V de la Loi sur la taxe d'accise (LTA) – [La fourniture de repas aux occupants d'un immeuble d'habitation ou d'une habitation par la personne qui fournit l'immeuble ou l'habitation] Unedited CRA Tags LTA article 6.2, partie I, annexe V 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. [Destinataire] Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5   Numéro de dossier: 140264   18 janvier 2013 [Cher Client] : Objet: INTERPRÉTATION DE LA TPS/TVH Application de l'article 6.2 de la partie I de l'annexe V de la Loi sur la taxe d'accise (LTA)- [La fourniture de repas aux occupants d'un immeuble d'habitation ou d'une habitation par la personne qui fournit l'immeuble ou l'habitation] Je vous remercie pour votre [correspondance] du 16 novembre 2011, au sujet de l'application de l'article 6.2 de la partie I de l'annexe V de la LTA (« article 6.2 »). ... Béatrice Mulinda Unité des immeubles Division des institutions financières et des immeubles Direction de l'accise et des décisions de la TPS/TVH     ...

[Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5] [Addressee] Case Number: 165420r [Dear Client:] Subject: GST/HST INTERPRETATION Application of GST/HST to new home warranty insurance […] Further to […][your request] regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the issuance of home warranty insurance […] by […](the Insurer) in the provinces […] for the period […] […]. ... Our understanding of the facts, […]. [INTERPRETATION GIVEN]: […], paragraph (a) of the definition of an insurance policy in subsection 123(1) includes a policy or contract of insurance (other than a warranty in respect of the quality, fitness or performance of tangible property, where the warranty is supplied to a person who acquires the property otherwise than for resale) that is issued by an insurer. ... Based on the facts […], we understand that […] the Insurer enters into agreements (Builder Agreement) with builders of these new homes. ...

1 August 1998 GST/HST Interpretation 11705-6- Election for Streamlined Accounting — Quick Method Unedited CRA Tags ETA 227; ETA 168; ETA 177                                                                         XXXXX XXXXX XXXXX                                                                         General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch Our unit received an e-mail on March 25, 1998 from the Business Window unit of the XXXXX Tax Service Office, concerning the Streamlined Accounting Quick Method (the "Quick Method") prescribed by the proposed Streamlined Accounting (GST/HST) Regulations (the "Regulations"). ... A "specified registrant" is defined in subsection 15(1) of the Regulations and generally excludes the following persons: •   accountants, or bookkeepers; •   financial consultants; •   lawyers (or law offices) •   actuaries; •   notaries public; •   listed financial institutions; •   audit services; •   tax preparation services, or tax consultants; •   local authorities designated as municipalities, or municipalities; •   not for profit public colleges, school authorities or universities; •   hospital authorities; •   charities; or •   non-profit organizations with at least 40% government funding in the year (i.e., qualifying non-profit organizations). ...

La TVH s'applique dans les provinces participantes aux taux suivants: 13 % en Ontario et 15 % au Nouveau-Brunswick, à Terre-Neuve-et-Labrador, en Nouvelle-Écosse et à l'Île-du-Prince-Édouard. ... Nous comprenons que les faits que vous nous avez donnés sont les suivants (Footnote 1) […]: 1. ... Il s’agit donc d’une entreprise puisqu’elle est assimilable aux termes « toute affaires quelconques » tel qu’indiqué dans la LTA. ...

[X] are generally administered by […], members of which are usually located in various parts of Canada, […]. ... The administrative agent may be a third-party […] firm or a self-contained office […]. […]. ... [Company A] provides […] services to […] from [Company A]’s office in […][City 1, Province 1], […]. ...

Based on […], and a […] master concurrent lease agreement (the MCLA), our understanding of the key facts is set out below: Background – the concurrent leases 1. ... The […] MCLA has […][the Trust] as the Concurrent Lessee. […] 2. The Trust is a trust established under the laws of […][Province A] with its head office located in […][Province B]. ... The Prepaid Rent payable to the Lessor is based on […]. The Lessor remits the GST/HST payable by the Concurrent Lessee. 10. […][The] MCLA provides the calculations used to determine the Deferred Rent, which is […]. 11. […], the Lessor is generally appointed as Collection Agent. ...