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. •   W would execute and B would receive a Transfer/Deed of Land for the Building Lots upon approval by the City of the proposed subdivision. •   Upon receiving approval of the proposed subdivision, W's mortgage lender would provide B with a registerable partial discharge of mortgage in respect of the Building Lots. •   B would be entitled to register notice of the Agreement on title to the Property. •   B would release any right, title or interest in the Residence Parcel upon approval of the proposed subdivision. •   In the event that approval for subdivision was not obtained XXXXX, W would retain the entire Property. ... That B retained an equitable interest is demonstrated by the fact that B exercised XXXXX right under the Agreement to register the Agreement on title to the Property; furthermore, it corresponds with the covenants of the Agreement which require B to release any "... right, title or interest" XXXXX continued to hold in the Residence Parcel upon subdivision of the Property. ...

29 September 1998 GST/HST Ruling HQR0001213- Sale of Residential Complex Unedited CRA Tags ETA 123; ETA 165; ETA 221; ETA 222; ETA 257                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR0001213 Attention: XXXXX September 29, 1998 Subject: GST/HST APPLICATION RULING XXXXX- Sale of Residential Complex Dear XXXXX This is in reply to your letter to XXXXX TIS Centre concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction described below. ... The recipient is required to file form GST 60 " Goods and Services Tax Return for Acquisition of Real Property " with the Minister of National Revenue to account for the tax. ...

Statement of Facts Our understanding of the facts is as follows: •   The XXXXX offers its customers the ability to pay the costs associated with energy consumption under a budget payment program (i.e., an equal payment/billing plan). •   Under the program, customers pay an equal/budget amount on a monthly basis over a 12-month period with any accumulated difference between the budgeted amounts and the actual charges for energy consumption over the period settled in the 12th invoice. •   The budget amount includes XXXXX and XXXXX takes this amount of XXXXX collectible into account in its net tax calculation for the reporting period during which an invoice is issued for the budget payment. •   The monthly invoice issued to its customers by XXXXX under the budget payment program includes information relating to the actual energy consumption for the period as well as the budget payment owing for the period. •   At the time of invoicing, the customer is only required to pay the budget amount, which includes the XXXXX, under the budget payment program offered by XXXXX. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 183(9) provides that where a person (i.e. a debtor) voluntarily transfers property to a creditor "for the purpose of satisfying in whole or in part a debt or obligation in respect of which the (...) person is in default", the creditor is deemed to have seized or repossessed the property from the debtor at that particular time. ... This supply may be exempt under section 9 of Part I of Schedule V to the Excise Tax Act (sale of real property by an individual or a personal trust); however, the CRA does not have enough information to determine whether this supply is excluded from the exemption under section 9 by paragraph 9(2)(a) or paragraph 9(2)(b), which provide that the supply would be taxable in the following circumstances: •   Subparagraph 9(2)(a)(i): The supply would be taxable if the non-residential portion of the farmland property was capital property of XXXXX and it was used primarily in a business carried on by XXXXX with a reasonable expectation of profit. •   Subparagraph 9(2)(a)(ii): The supply would be taxable if XXXXX is a GST registrant and the non-residential portion was his capital property used primarily in making taxable supplies of that portion by way of lease, licence or similar arrangement, or a combination of the uses described in subparagraphs 9(2)(a)(i) and 9(2)(a)(ii). •   Subparagraph 9(2)(b)(i): The supply would be taxable if it is sold in the course of a business of Mr. ...

. / 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: 185882 Business Number: […] Dear [Client]: Subject: GST/HST RULING Tax status of [a snack combination of] […][a spreadable product] and […][a baked product] Thank you for your letter dated [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to […](the Product). ... Yours truly, Peter Pushkarna Rulings Officer Basic Groceries & Recapture Input Tax Credits Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate ...

The main differences between the "meal replacement" category and the "balanced nutritional supplement" category are the following: •   a meal replacement must provide a minimum of 225 kcal while a nutritional supplement must provide a minimum of 150 kcal; •   a meal replacement has both minimum and maximum fat content requirements, whereas there are no minimum fat content requirements for a nutritional supplement; and •   a meal replacement has minimum and maximum content requirements for listed vitamins and minerals; a nutritional supplement has similar content requirements but the minimum and maximum amounts are proportional to the caloric content of the supplement. ...

. •   Membership in the XXXXX ("the library") is free and available to all residents of the municipality. •   In addition to various services, the library supplies the use of printed and audio books, printed magazines, videos, and university/college calendars. •   All lending materials are provided free of charge, subject to fines for late return. ...

. / 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. ... A review of your request indicates the following: 1. […] (the Supplier) and the SLFI are closely related companies that have had a section 150 election in place since [yyyy]. 2. ... In our prior letter of [mm/dd/yyyy], […], we ruled that the cancellation of the Supplier’s GST/HST registration did not cancel the election under section 150 since the Supplier would have been required to be registered (was a registrant) throughout the period in question. 4. ...

. / 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. ... You, the recipient, purchased assets from […] ([…](the Supplier)). The supplier and the recipient submitted a signed GST44, Election concerning the acquisition of a business or part of a business, dated [mm/dd/yyyy] and [mm/dd/yyyy], respectively. ... The notice sent to the supplier by the Canada Revenue Agency (CRA) on [mm/dd/yyyy], advising that the GST44 was accepted and processed, refers only to “[…]” The assets in question were vehicles that were located in British Columbia (BC) prior to the sale and remained there after the sale. ...