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2 September 1998 GST/HST Ruling HQR0000911- Medical Clinic Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 7                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0000911 XXXXX September 2, 1998 Subject: GST/HST APPLICATION RULING Medical Clinic Dear Madam: Thank you for your letter of October 9, 1997 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate c.c.: Paule Labbé E. ...

26 May 1998 GST/HST Ruling HQR0001101- Subdivision and Sale of Land Unedited CRA Tags ETA 136.1(1); ETA 190(3); ETA 165(1); ETA Sch V, Part I, 7(a); ETA Sch V, Part I, 5.2(a)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue XXXXX                                                                                 Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001101 XXXXX XXXXX                 Code: 11950-3; 11950-4;                                                                         May 26, 1998 Dear XXXXX Thank you for your letter of July 7, 1997 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below by your client, XXXXX. ... You have made a previous inquiry with our XXXXX office concerning this ruling to XXXXX and you have been informed of the following: •   In order to be considered "residential units", the cabins/cottages at XXXXX must be affixed to land. ... The cabins/cottages at XXXXX qualify as "residential units" and the exemption under section 7 Part I Schedule V applies to the supply of the land. •   The fact that the licence lots are not serviced does not prevent the cabins/cottages from qualifying as "residential units". ...

Statement of Facts Our understanding of the facts is as follows: •   The XXXXX is a "for-profit" corporation that is incorporated under the XXXXX XXXXX and is not registered for GST/HST purposes. ... In addition XXXXX expects to receive a tax rebate ($XXXXX through XXXXX[.] •   The XXXXX main activity is the funding of persons to conduct research projects. ... In the event that XXXXX I realizes returns, it will repay the long term no interest loan to XXXXX[.] •   XXXXX owns farm equipment valued at approximately $XXXXX which it leases to the XXXXX[.] ...

. / 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 Company is registered for GST/HST purposes […]. Our records also indicate that [Clinic X] is an account name used to reference the same Company. 4. ... Yours truly, Amal Khorchid Health Care Sectors Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 General Practitioner: […]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Explanation Section 10 of Part II of Schedule V exempts a supply of a prescribed diagnostic, treatment or other health care service rendered to an individual if made on the order of: • a medical practitioner or practitioner; or • a registered nurse authorized under the laws of a province to order such a service if the order is made within a nurse-patient relationship. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Association exercised the Option to purchase and fulfilled its obligation to repay the XXXXX by means of: • XXXXX, and • XXXXX. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/12/21 — RITS 49336 — Tax Status of Memberships ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/04/24 — RITS 64810 — Dried Fruits ...

. / 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 have presented the following example: * A $1,000 hydro invoice would normally have incurred $130.00 of HST. ... Yours truly, Peter Pushkarna Basic Groceries & Recaptured Input Tax Credits Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate ...

. / 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. ... On [mm/dd/yyyy], [XYZ] purchased two car parts from […] (the Store) [located in Canada]. 3. Each of the parts is identified on the bill of sale as […]. 4. The price of each part was $164.99 for a total of $329.98. 5. ...