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11 May 2020 GST/HST Interpretation 187824r- – Public Service Bodies’ Rebate Unedited CRA Tags ETA Part IX, 174, 175, 259 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. ... The schedule contains the following information: […] 5. You have explained the Band’s entitlement to the public service bodies’ rebate in the following manner: “Calculation of claimable Public Service Bodies Rebate as Municipality per Guideline on P-097R2, Expense Allowances of Elected Municipal Officers and School Board Members and RC4034, GST/HST Public Service Bodies Rebate. […]” […] 6. ... RULING REQUESTED You would like us to confirm the Band is entitled to claim a public service bodies’ rebate in respect of salary and honoraria paid to the chief and councillors of the Band in a manner consistent with the calculation you have provided in Fact # 5. ...

[Organizations] This concerns your [...] [enquiry] of [mm/dd/yyyy] to [...] with regard to input tax credit (ITC) eligibility for [...] ... It appears that the primary purpose of [an Organization] is to [...]. ... Other improvement inputs will be acquired specifically for the purpose of making exempt supplies [...] or for another purpose other than making taxable supplies [...]. ...

16 September 2004 GST/HST Interpretation 51121- Bad debts, Accounts Receivable, and Labour & Material Payment Bonds Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... Should you have any questions, or require further clarification, please do not hesitate to contact me at (613) 952-9585. c.c.: Donna Harding Legislative References: NCS Subject Code(s): 11850-1 2004/09/28 — RITS 51177 — Tax Status of Amount Identified as Commission on Subcontractor's Settlement Statement ...

8 January 2016 GST/HST Interpretation 150125- – Hospital On-call Fee Unedited CRA Tags ETA Sch V, Part II, 5 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. ... (Footnote 1) Therefore, to be exempt under section 5, the service rendered to an individual by a medical practitioner must be for the purpose of: * maintaining health, * preventing disease, * treating, relieving or remediating an injury, illness, disorder or disability, * assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or * providing palliative health care. ... Accordingly, a supply is exempt under section 5 of Part II of Schedule V if it meets all of the following conditions: * it is rendered to a particular individual; * the person who renders the service is licensed under the laws of the province to practise the profession of medicine (or dentistry); * it is a consultative, diagnostic or other health care service that is a qualifying health care supply (i.e., the service is provided for the purpose of maintaining health, preventing disease, treating an injury, etc. of an individual); and * it is not a cosmetic service supply nor a supply in respect of a cosmetic service supply that is not made for medical or reconstructive purposes. ...

7 June 2005 GST/HST Interpretation 57924- Timing Issue- Interest & Penalties- Rebate Overpayments- Assessments against Suppliers Unedited CRA Tags ETA Sch V, Part VI, 10 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/15 — RITS 57994 — Tax Status of Canola, Flax, Pumpkin and Borage Oils ...

22 April 2022 GST/HST Interpretation 217998- – […][Calculation of the British Columbia Transitional Tax Rebate (BCTTR)] Unedited CRA Tags ETA Part IX, 296(2.1), New Housing Transition Tax and Rebate Act (BC): 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. GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 217998 [Dear Client] Subject: GST/HST Interpretation […][Calculation of the British Columbia Transitional Tax Rebate (BCTTR)] We are writing in response to […][your correspondence] concerning the treatment of the British Columbia Transitional Tax Rebate (BCTTR) […] for purposes of the Goods and Services Tax/Harmonized Sales tax (GST/HST) and the New Housing Transition Tax (NHTT). ... The GST applies in the rest of Canada at the rate of 5%. […] We understand that a registrant (the Registrant) sold [#] residential properties located in British Columbia during the period [mm/dd/yyyy] to [mm/dd/yyyy]. […] INTERPRETATION REQUESTED […], is the BCTTR an “allowable rebate” for purposes of subsection 296(2.1) of the ETA [when determining the net tax of the Registrant and the NHTT]? ...

The term of the Lease Agreement is [...] years with provisions for annual renewals thereafter. ... Under the MOU, the renovations are expected to cost approximately $[...]. ... Section [...] of the Lease Agreement requires the Tenant to pay "rent", which is described in section [...] as [...]. ...

For GST/HST purposes, the […] (Board) is a determined municipality […]. ... The Board sells […] books through the websites of […] (OnlineCo), an online bookseller. ... OnlineCo also charges a commission of […]% on the book sale amount, consisting of the list price of the book plus shipping and any extra charges, plus HST, […]. 9. ...

10 September 2014 GST/HST Interpretation 163521- […] [ITC Eligibility of a band council] Unedited CRA Tags ETA 123, ETA 169, ETA 261, ETA 296(2.1), Indian Act: 87, TIB-039r GST Administrative Policy — Application of GST to Indians 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 163521 Dear [Client] Subject: GST/HST INTERPRETATION […] [ITC Eligibility of a band council] Thank you for your letter of [mm/dd/yyyy], concerning the eligibility of […] (“your client”) to claim input tax credits (“ITCs”). ... The goods were purchased off a reserve and there is no administrative relief of tax provided for in Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians (B-039) for goods purchased off a reserve. ...

23 December 2010 GST/HST Interpretation 128263- Request for GST/HST relief for the [...] ... December 23, 2010 Dear [Client]: Subject: GST/HST INTERPRETATION Request for GST/HST relief for the [...] ... You provided a copy of the [...] and the [...] document for us to examine. ...