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28 October 1997 GST/HST Interpretation HQR0000310- Joint Venture Election and Acquisition of Real Property Unedited CRA Tags ETA 273(1)                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000310  XXXXX October 28, 1997 Subject: GST/HST INTERPRETATION SS 273(1) Joint Venture Election and Acquisition of Real Property Dear XXXXX Thank you for your letter of July 29, 1996, concerning the application of section 273 of the Excise Tax Act (the "Act") to two situations involving the formation of a joint venture and the acquisition of real property. ...

29 October 1997 GST/HST Interpretation HQR0000558- Right to Use Copyrighted Database Unedited CRA Tags ETA 144.1; ETA 132.1; ETA 220.08; ETA Sch IX, Part III, 2                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000558  XXXXX                XXXXX October 29, 1997 Subject: GST/HST INTERPRETATION Right to Use Copyrighted Database Dear XXXXX Thank you for your facsimile of February 12, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ...

Par conséquent, la fourniture et l'installation de l'ouvre-portes électronique et de ses composantes sont taxables au taux de 7 %. ...

Le paragaraphe 183(9) prévoit que " lorsqu'une personne transfère volontairement un bien à une autre personne en acquittement de tout ou partie d'une dette ou d'une obligation en souffrance, l'autre personne est réputée avoir saisi le bien au moment du transfert, ou en avoir repris possession à ce moment, dans les circonstances visées au paragraphe 183(1)". ...

11 June 1997 GST/HST Interpretation HQR0000415- Notional Input Tax Credits on Section 85 (ITA) Rollover Unedited CRA Tags ETA 176(1); ITA 85(1) XXXXX Case: HQR0000415 XXXXX                 File: 11650-9 (gs)                                                                         June 11, 1997 Dear XXXXX Thank you for your letter of November 13, 1996 (with attachments) addressed to Mr. ...

IX, Part VIII, s. 2 XXXXX                 S. 144.1                                                                         April 1, 1997 Dear XXXXX This refers to your letter of December 16, 1996, and our telephone conversations of February 13, 1997 and, March 7, 1997, in which you requested a Harmonized Sales Tax (HST) interpretation concerning the application of the HST on telecommunication services. ...

Subsection 21(1) of Part V of the above Regulations provide that the calculation of net tax of the registrant is determined by the following formula: A + B- C where the description of "C" is the total of: "(a) all amounts each of which is an input tax credit of the registrant (i) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of real property acquired by way of purchase by the registrant or an improvement thereto where the cost to the registrant of the improvement is at least $10,000, (ii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of a supply by way of sale to, or importation by, the registrant of personal property that was acquired or imported by the registrant for use as specified property and the fair market value of which at the time of the supply, or the value of which determined under section 215 of the Act at the time of the importation, as the case may be, is at least $10,000, (iii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of an improvement to a specified property (other than real property) of the registrant, where the cost to the registrant of the improvement is at least $10,000 and the registrant has claimed, or is entitled to claim, an input tax credit in respect of the last supply to, or importation by, the registrant of the specified property". ...

20 October 1998 GST/HST Interpretation HQR0001365- Application de l'alinéa 225(4)c) Unedited CRA Tags LTA 225(4)                                                                         Direction des décisions et de l'interprétation de  la TPS/TVH Place Vanier, Tour C, 10e étage 25, avenue McArthur Vanier (Ontario) K1A 0L5 XXXXX Numéro de dossier: HQR0001365 Attention: XXXXX le 20 octobre 1998 Monsieur, Si la date ou la pièce jointe est inconnue, révisez la première phrase. ...

2 October 1998 GST/HST Interpretation HQR0000898- Application of the GST/HST to Rates, Tolls, and Charges for a Electronic Toll Collection System Unedited CRA Tags ETA 123(1) supply; ETA Sch V, Part VI, 6; ETA Sch V, Part VIII, 2                                                                         GST/HST Rulings and Interpretations XXXXX                                                                                 Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Thank you for your letter of December 19, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

29 June 1998 GST/HST Interpretation HQR0001173- Zero-Rated Sales for Export Unedited CRA Tags ETA 144.1; ETA 142; ETA Sch VI, Part V, 1; ETA Sch VI, Part V, 12                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File: 11640-4(glr) XXXXX                 Case: HQR0001173 XXXXX                 s. 142, 144.1, Sch. ...