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3 February 2016 GST/HST Interpretation 159181- Application of the GST/HST to Supplies made by […][a Municipality] to the […] First Nation Unedited CRA Tags •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. ... INTERPRETATION REQUESTED You would like to know what constitutes “Band Management Activities,” and how the GST/HST applies to the supplies that [the Municipality] makes to […] First Nation. ... For example, under the heading, “Other exempt municipal services,” you will find the following information: The following services made by a municipality, or by a board, commission, or other body established by a municipality, are also exempt: * installing, replacing, repairing, and removing street or road signs, barriers, street or traffic lights, or any similar property; * removing snow, ice, or water; * removing, cutting, pruning, treating, or planting vegetation; * repairing or maintaining roads, streets, sidewalks, or similar or adjacent property; or * installing accesses or egresses. ...

Question # 8- Adjonctions- Est-ce seulement pour les logements multiples? ... Ainsi, dans la situation présentée nous présumons que: •   M. X n'est pas inscrit aux fins de la TPS; •   les bachelors au sous-sol sont chacun munis d'une cuisinette, d'une salle de bain et d'un espace habitable privé; et •   le critère de logement distinct est effectivement rencontré, i.e. l'accès à ces bachelors est indépendant de la résidence de M. ... Question # 11- Immeuble de moins de 10 logements Contexte Dans le cas d'un immeuble de moins de 10 logements, faudra-t-il attendre que tout les logements soient loués pour demander le remboursement? ...

26 October 2012 GST/HST Interpretation 59528- – […][Student meal plans] Unedited CRA Tags ETA Sch V, Part III, 13 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. ... Therefore, meals provided to a student under a meal plan that meets all of the following conditions (herein referred to as a “qualifying meal plan”) are exempt under section 13 of Part III of Schedule V to the ETA: * The meals are provided to a student enrolled at the university or public college who lives either on-campus or off-campus. * The student pays a single amount for the plan. * The single amount is sufficient for the student to receive at least 10 meals each week for the period of the plan. * The plan is for a period of at least one month. * The meals are served only at an on-campus restaurant or cafeteria (i.e., on the property of the university or public college). ...

22 November 1996 GST/HST Interpretation 11870-4-2[1]- Primary Place of Residence / New Housing Rebate Unedited CRA Tags ETA 254; ETA 256 XXXXX Case: HQR0000218 File: 11870-4-2                                                                         November 22, 1996 Dear XXXXX hank you for your E-mail letter wherein you request information pertaining to the Goods and Services Tax (GST) New Housing Rebate as it applies to residences used as a primary place of residence after a few years of use as a vacation home. ...

We are issuing this interpretation to correct the inaccuracies in the […] ruling [dated] [mm/dd/yyyy]. ... All legislative references are to the Excise Tax Act (ETA) unless otherwise specified. […]. ... See GST/HST Info Sheet GI-066 – How a Charity Completes its GST/HST Return for more information. ...

12 January 1995 GST/HST Interpretation 11845- The Application of the Goods and Services Tax (GST) to: Mineral Oil (Feed-Grade, Agricultural Use) Linseed Oil (Feed-Grade, Agricultural Use) Mineral Oil (Food-Grade, Human Use) Medicinal Cod Liver Oil — U.S.P. ... It is the Department's position that mineral oil (food-grade, human use) and medicinal cod liver oil — U.S.P. ... Venne Director Tax Policy- Special Sectors GST Policy and Legislation c.c.: District I & S Manager  XXXXX P. ...

8 October 1998 GST/HST Interpretation HQR0000994- Reimbursed Amounts & Termination Penalty Fees Unedited CRA Tags ETA 182; ETA 142(2)(c)(i) MEMORANDUM FOR TO: XXXXX XXXXX XXXXX FROM: Robert Bowman A/Rulings Officer General Operations Unit GST/HST Rulings & Interpretations Directorate Subject: Reimbursed Amounts & Termination Penalty Fees XXXXX This memorandum is in response to your request for an interpretation as to whether or not a technically accurate response has been given in your draft application ruling to XXXXX[.] ... Reimbursed Amounts for Damages to American and Canadian Cargo Loads (4 & 5): Under the agreement between XXXXX and the lease operator, XXXXX obtains cargo, tractor and trailer insurance in its name from an insurance company on behalf of the lease operator. ...

15 January 2018 GST/HST Interpretation 187770- – Eligibility to claim input tax credits Unedited CRA Tags ETA Part IX: 149(1), 152(1), 168(1), 169(1), 225(4), 296 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, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 187770 Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION Eligibility to claim input tax credits Thank you for your fax of October 31, 2017, concerning your company’s eligibility to claim input tax credits (ITCs) for the goods and services tax/harmonized sales tax (GST/HST) payable to one of its suppliers. ... We understand that […] ([…][the Company]) is a Canadian corporation located in […], whose principal business involves the purchase of scrap gold (for example, used jewellery) that it subsequently refines into gold bars and coins that are at least 99.5% pure. ...

28 March 2002 GST/HST Interpretation 36322- Racetracks / ITC Allocations Unedited CRA Tags ETA 141.01(5) XXXXX XXXXX March 28, 2002Audit TSO Danielle Laflèche Charities, NPOs & Educational Services Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate36322 Subject: Racetracks / ITC Allocations This concerns your enquiry of June 11, 2001 as to whether the documents that you received and forwarded to us, which originated from XXXXX (the "Organization"), accurately set out our administrative policy concerning ITC entitlements for racetracks. ...

[a building] In correspondence dated [mm/dd/yyyy], [...], you expressed concern that you cannot claim an input tax credit (ITC) for the goods and services tax/harmonized sales tax (GST/HST) paid on the construction of a [...] ... [The Company] has constructed a [...] [building] on its property to provide such accommodation and it is a GST/HST registrant. ... The agricultural producer may acquire certain purchases (such as construction materials to construct a [...] ...