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23 March 1998 GST/HST Interpretation HQR0000951- GST on Paramedical Services Used in the Underwriting of a Life Insurance Policy Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 10, 123(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario K1A 0L5 XXXXX XXXXX XXXXX Case: HQR0000951 File: 05; 01; 01 XXXXX March 23, 1998 Subject: GST/HST INTERPRETATION GST on Paramedical Services Used in the Underwriting of a Life Insurance Policy Dear XXXXX: This is in response to your letter of November 20, 1997, and further to our meeting of January 30, 1998, concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to paramedical services used in the underwriting of life insurance polices. ...

18 February 1998 GST/HST Interpretation HQR0000493- Tax Status of Professional Liability Insurance Program Transactions Unedited CRA Tags ETA 169(1); ETA 141.01                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario K1A 0L5 XXXXX Case: HQR0000493 XXXXX                 File: 3 XXXXX February 18, 1998 Attention XXXXX We are writing in reply to your memorandum dated January 3,1997, wherein you requested our views with respect to the fiscal status of certain transactions taking place between the XXXXX (the "insurer") and members of the XXXXX as they related to a professional liability insurance program being operated by the XXXXX We have received various documents from your office including contractual arrangements entered into by the XXXXX and the insurer with respect to the contract of insurance, copies of the XXXXX bylaws as well as documents from the XXXXX lawyers and accountants. ...

Section 1 of Part I of Schedule IX to the Act 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 CCRA considers a service to be "in respect of " property if there is more than a mere indirect or incidental nexus between the service and the property. ...

Mulinda Border Issues Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...

. / Numéro d'entreprise: XXXXX XXXXXNuméro de dossier: 32918Codes: 11755-2, 11755-4Le 20 avril 2001 Objet: INTERPRÉTATION DE LA TPS/TVH Interprétation de l'article 181.3 de la Loi sur la taxe d'accise- réseaux de troc Monsieur, Nous avons bien reçu votre lettre du 8 septembre 2000, ainsi que votre transmission par télécopieur (avec documents en annexe) du 10 octobre 2000 au sujet de l'application de la taxe sur les produits et services (TPS)/taxe de vente harmonisée (TVH) aux opérations de troc. ...

Based on the facts set out above, we rule that, where XXXXX has provided the carrier with a written declaration [i] * to the effect that the transportation of the grain from the grain supplier's premises in Canada to XXXXX is shipped for export and is part of a continuous outbound freight movement, the transportation service is zero-rated. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent 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 du revenu du Canada. ...

. / 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. ...