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15 March 2001 GST/HST Ruling 31165- Section 174 of the Excise Tax Act (ETA) and "Per-diem" Staff Allowances Unedited CRA Tags ETA 174 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case: 31165March 15, 2001 Subject: GST/HST APPLICATION RULING Section 174 of the Excise Tax Act (ETA) & "per-diem" staff allowances Dear XXXXX: This letter is in response to your letter of April 5, 2000, your facsimile message of November 14, 2000, and several conversations we have had concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a $40 "per-diem" staff allowance paid by XXXXX ("the Management Company") to its employees. ...

The manufacturer promotes the beneficial effects of consuming Product 1 for the following people: XXXXX Product 1 is promoted to affect personal health in the following ways: XXXXX According to the manufacturer's directions of how to use Product 1, it can be taken XXXXX XXXXX Product 2: XXXXX Product 2 is a powder consisting of various XXXXX Product 2 is labelled and promoted as a product consumed to "XXXXX " through enhanced fibre for healthy XXXXX. ...

Subparagraph 2(d)(ii) of Part III of Schedule IX to the ETA states that a supply of IPP will be considered to be made in a province if the place of negotiation (Section 1 of Part I of Schedule IX to the ETA defines "place of negotiation" to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...

., "... may only be used in association with delivering XXXXX products and services... ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...

. / 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. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

30 March 1998 GST/HST Ruling HQR0000566- Life Underwriters Association of Canada Unedited CRA Tags ETA Sch V, Part III, 1                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000566 XXXXX  XXXXX March 30, 1998 Subject: GST/HST APPLICATION RULING Life Underwriters Association of Canada Dear XXXXX Thank you for your letter of February 14, 1997 concerning the application of the definition of "vocational school" in section 1 of Part III of Schedule V to the Excise Tax Act (ETA), as it applies to supplies made by the Life Underwriters Association of Canada (LUAC). ...