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McCammon, Director General, Policy & Legislation to XXXXX, to the effect that tax was not paid in error by the claimant, XXXXX. ...

18 January 1995 GST/HST Interpretation 11634-2- Lease Surrender Agreement Unedited CRA Tags ETA 136, 123(1) real property                                                                         File: 11634-2(go) January 18, 1995  XXXXX This is in response to your E-Mail of September 15, 1994 concerning the lease surrender agreement between the XXXXX and XXXXX and XXXXX. ...

16 February 1995 GST/HST Interpretation 1995-02-16[3]- Schedule V, Part VI, Section 21 Unedited CRA Tags ETA Sch V, Part VI, 21                                                                         File: 11894-13(on) c.n. 477(REG) Sch. ...

6 February 1995 GST/HST Interpretation 1995-02-06- Application of the GST on the Supplies of Exclusive Copyright and Recording Services                                                                         February 6, 1995  XXXXX On September 10, 1993, you sent a copy of a letter you wrote to XXXXX for the purpose of obtaining a confirmation of the position you took in your letter. ...

6 March 1995 GST/HST Interpretation 11830-1[2]- Application of the GST to Membership Fees and Conference Fees Charged by the Unedited CRA Tags ETA Sch V, Part VI, 2                                                                         File 11830-1(EB)  XXXXX                                                                                Leg. ...

31 January 1996 GST/HST Interpretation 11585-11- Société de portefeuille- Loi sur la taxe d'accise Art. 186 Unedited CRA Tags LTA 186                                                                         11585-11; 11783-2/186(1) XXXXX Le 31 janvier 1996 Monsieur, La présente vise à répondre à votre lettre touchant l'interprétation du paragraphe 186(1) de la Loi sur la taxe d'accise ("la Loi"). ...

7 March 1995 GST/HST Interpretation 1995-03-07- Application of the GST on Amounts Received by Bulk Fuel Dealers Unedited CRA Tags ETA 181(2); ETA 181.1; ETA 232(2)                                                                         March 7, 1995 Dear XXXXX Further to your telephone conversations with Sara Nixon of my staff and your letter to her of February 2, 1995 with respect to the application of GST to certain amounts received by bulk fuel dealers, we have now reviewed the material you have provided and our comments follow. ...

1 April 1996 GST/HST Interpretation 11635-10[1]- Sale of remainder interest in real property Unedited CRA Tags ETA 221(2), 228(4)                                                                         11635-10 11690-1(ar) XXXXX April 1996 Subject: Sale of remainder interest in real property Dear Mr. ...

Yours truly, Adrien Venne Director Public Service Bodies & Government GST Rulings and Interpretations Policy and Legislation c.c.: Lance Dixon Enikö Vermes Paule Labbé, Tax Policy Officer Department of Finance. ...

10 April 1995 GST/HST Interpretation 11665-4-1[2]- Audit re Third Party Remittances Unedited CRA Tags ETA 222(1)                                                                         April 10, 1995 File 11665-4-1(rs)  XXXXX This is in reply to your E-mail of November 25, 1994 with respect to audits conducted on XXXXX, XXXXX and their XXXXX franchisees. ...