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29 May 1998 GST/HST Ruling HQR0000929- Application of the GST/HST to a Joint Research Project Unedited CRA Tags ETA 123(1) person; ETA 141.01(2); ETA 141.01(3); ETA 259; ETA Sch V, Part V.1, 1; ETA Sch V, Part VI, 10 GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX  XXXXX                                                                                Case: HQR0000929 Attention: XXXXX May 29, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX: This is in reply to the letter of October 27, 1997, with attachments, which we received from XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX " (the "Project"). ...

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, or to which that individual ordinarily reports, in the performance of the individual's duties in relation to the activities of the supplier in the course of which the supply is made... ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: 61722 Attention: XXXXX November 18, 2008 Subject: GST/HST RULING GST Treatment of Sale of Shares and Associated Rights to Use Land Dear XXXXX: Thank you for your letter of XXXXX, and your XXXXX, concerning the application of the Goods and Services Tax (GST) / Harmonized Sales Tax (HST) to supplies made under a shareholders' agreement. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sale of the Facility Section 5 of Part I of Schedule V to the ETA exempts the sale of a multiple unit residential complex, or an interest therein, by a person who is a builder of the complex, or an addition thereto, where: • the last supply of the complex, or addition, by way of sale to the builder was either an exempt supply or a deemed taxable sale of the complex, or addition, under the self supply rules in subsection 191(3) or 191(4), unless- the builder substantially renovated the complex after the complex was last supplied to the builder, or- the builder claimed an ITC in respect of that last acquisition of the complex or addition, or in respect of an improvement thereto since that last acquisition, other than an ITC in respect of the construction of an addition to the complex. ...

Attached is a copy of form GST 26 " Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply " for your completion and submission to the Department. ...

In this context, XXXXX would like the CCRA to confirm the following three corollaries that it has presented: Corollary #1: IMs in Canada — XXXXX pays GST on consideration and wants ITCs (investment advice as input to commercial activities of XXXXX; #2 offshore IMs (GST remitted in error by XXXXX on behalf of XXXXX pension plan, subsequently returned by way of rebate) — XXXXX wants a ruling to the effect that XXXXX does not have to self-assess GST because of paragraph 217(a)(i) of the ETA (supply is excluded from definition of "Imported taxable supply" where it is acquired for consumption, use or supply exclusively in the course of commercial activities of the person"); and #3 XXXXX wants ruling that it is entitled to full ITCs on GST paid to Canadian IMs)[,] and 3. ...

In determining whether any particular service is "in relation to real property", you may wish to refer to policy paper P-169R, " Meaning Of 'In Respect Of Real Property Situated In Canada' And 'In Respect Of Tangible Personal Property That Is Situated In Canada At The Time The Service Is Performed', For Purposes Of Schedule VI, Part V, Sections 7 And 23 To The Excise Tax Act ". ...

. / 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. ...