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17 May 2017 GST/HST Interpretation 174642- – Application of the GST to the supply of a multiple unit residential complex by way of a head lease Unedited CRA Tags ETA Part IX: 123(1),136.1(1),169(1),191(10),191(3); ETA Sch V, Part 1, Sections 5-7 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. ... Generally, the project involves the construction of a building that will be comprised of approximately [#] fully self-contained apartment units, each with one or two bedrooms, a full bathroom, and a kitchen. ... Based on gross annual rental revenue, revenue from short-term stays is expected to be approximately […]% of gross annual rental revenue with revenue from long-term stays expected to be approximately […]% of gross annual rental revenue. 15. ...

18 February 1994 GST/HST Interpretation 11690-12[1]- GST Registration — Rental of Property XXXXX file 11690-12(gjor) XXXXX Attention: Mr. XXXXX February 18, 1994 Subject: GST Registration — Rental of Property Dear Sirs: Your letter of September 13, 1993, addressed to our International Tax Office has been forwarded for our reply. ...

4 February 1999 GST/HST Interpretation HQR0001485- Article 1, partie V.1, annexe V — LTA Unedited CRA Tags LTA Annexe V, partie V.1, 1 XXXXX XXXXX le 4 février 1999File: HQR0001485 Objet: Article 1, partie V.1, annexe V — LTA La présente fait suite aux conversations téléphoniques de Mme XXXXX en date du 30 novembre 1998, et du 18 janvier 1999, où elle demandait si les fournitures de repas et de breuvages offertes par un organisme de bienfaisance dans un restaurant ou une cafétéria qui est établi pour offrir des fournitures aux personnes défavorisées, sont assujetties à la TPS/TVH. ...

30 June 1995 GST/HST Interpretation 11645-3-4/11650-1/11685-9- Mail Order Goods / Cataloguers- Draft letter to Unedited CRA Tags ETA 169  XXXXX 11645-3-4/11650-1/11685-9 (sjm) Revenue Canada XXXXX June 30, 1995 Subject: Mail Order Goods / Cataloguers- XXXXX I acknowledge receipt of your letter of June 5, 1995, addressed to Susan Mailer, Manager of the GST Imports Unit, which was received in our office on June 13, 1995, regarding the above-noted subject. ...

14 April 2000 GST/HST Interpretation 7741R- Review of Case HQR0001347 / 7741: Medical Clinic Contracting with Physicians Unedited CRA Tags ETA Sch V, Part II XXXXX XXXXX XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5Case: 7741 Attention: XXXXX April 14, 2000 Subject: Review of Case HQR0001347 / 7741: Medical Clinic Contracting with Physicians Dear Sir/Madam: This is in reply to your facsimile of January 13, 2000, in which you provided us with comments from XXXXX concerning our interpretation letter of December 3, 1999, Case HQR0001347/7741, addressed to XXXXX of your firm. ...

7 December 1998 GST/HST Interpretation HQR0001417- Meal Vouchers & Input Tax Credits Unedited CRA Tags ETA 236(1); ITA 67.1(1); ITA 67.1(2); ITA 67.1(4) TO: XXXXX XXXXX XXXXX FROM: Douglas Wood A/Rulings Officer General Operations Unit GST/HST Rulings and Interpretations Subject: XXXXX Meal Vouchers & Input Tax Credits Thank you for your memorandum of October 29, 1998, with respect to XXXXX and their request for a ruling regarding their entitlement to input tax credits and meal vouchers issued to their passengers. Background Based upon the information provided in your memorandum, it is our understanding that: •   In the event of a flight delay (or for V.I.P. passengers), XXXXX issues meal vouchers to its passengers which are redeemable at food concession stands in Canadian airports. The meal vouchers are for a fixed dollar amount. •   At the end of the month, an invoice is sent by the private corporation at the airport, understood to XXXXX together with the meal vouchers and purchase receipts to XXXXX[.] •   The amount invoiced to XXXXX is equal to the actual amount of the purchase by the passenger where the amount of the food or beverages is less than the face value on the voucher. •   The amount invoiced to XXXXX is equal to the dollar value of the voucher where the passenger's purchase equalled the value of the voucher, or was only slightly more than the value of the voucher. •   In the latter event, unless the difference was significant, it is understood that neither the passenger, nor XXXXX would be charged more than the voucher value. •   XXXXX has been claiming input tax credits equal to XXXXX of the tax paid on the value of the consideration for the meal vouchers. ...

[The Association] makes supplies of services exclusively to […], an entity that is on the list of [Province X] entities entitled to full relief from GST/HST. ... The telephone number to reach a client services representative at the Charities Directorate is 1-800-267-2384. […]. ... Therefore a copy of this correspondence has been sent to […], Department of Finance Canada, for his consideration. ...

Pursuant to the Agreement, [Corporation A] hired [X] as an independent contractor to adjust certain property and casualty insurance claims in [City 1, Province 2], […]. ... Under the Agreement, [X] was to be paid an agreed upon amount per hour for the work, plus it was to be reimbursed for certain expenses in relation to its adjusting services. […]. ... As such, the supply made under the Agreement is not an exempt supply of a financial service. […]. ...

31 October 1996 GST/HST Interpretation 11950-2[1]- Repairs / Renovations to a Mixed Use Building Unedited CRA Tags ETA 206; ETA 207 XXXXX File: 11950-2                                                                         October 31, 1996 Thank you for your E-mail message of July 10, 1996 concerning the application of the Goods and Services Tax (GST) to the repairs / renovations of a mixed use building by a registrant. ... The registrant has claimed full ITCs on all the repairs / renovations made to the building. 2. ...