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Facts: You provided copies of the following four agreements for our perusal: •   XXXXX XXXXX XXXXX XXXXX[.] The context of the XXXXX Agreement is as follows: •   XXXXX[.] The context of the XXXXX Agreement is as follows: •   XXXXX[.] The context of the XXXXX Agreement is as follows: •   XXXXX[.] The context of the XXXXX Agreement is as follows: XXXXX[.] ...

12 August 2015 Excise Interpretation 168897- – Application of Excise Tax on Fuel Imported into Canada Unedited CRA Tags ETA 23; 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. ... Based on the information provided, we understand the following: • A U.S. resident corporation (US Co.) purchases bio-diesel in the U.S. • US Co. wants to begin selling the bio-diesel to a Canadian purchaser. • US Co. transfers title to a related Canadian corporation (Can Co.) immediately before the bio-diesel is exported from the U.S. • Can Co. acts as the importer of record in respect of the importation of the fuel into Canada. • Neither US Co. nor Can Co. is licensed as either a manufacturer or a wholesaler under the ETA. • The Canadian purchaser is an excise tax licensed manufacturer who will blend the bio-diesel with gasoline and the end product (i.e. diesel fuel) which will be subject to excise tax when sold to a purchaser. • Pursuant to the contract between US co., Can Co. and the Canadian purchaser, the terms of delivery are “delivered at terminal”. ... Since Can Co. would pay the tax on the bio-diesel at the time of importation, paragraph 23(7)(a) would not apply […] given that the tax would have previously been levied. ...

3 November 1999 GST/HST Interpretation HQR0001930-- ITCs & Pension Plan Expenses Unedited CRA Tags ETA 123(1) recipient; ETA 131; ETA 155(1); ETA 169(1) TO: XXXXX XXXXX XXXXX FROM: John Nowak Financial Institutions & Real PropertyFile HQR0001930 DATE: November 3, 1999 Subject: XXXXX- ITCs & Pension Plan Expenses To summarize briefly. ...

16 December 2010 GST/HST Interpretation 127879- Transfer of Motor Vehicles- [...] ... December 16, 2010 Dear [Client]: Subject: GST/HST INTERPRETATION Transfer of Motor Vehicles- [...] ... We understand that [...] [(the Corporation)] entered into an agreement to transfer beneficial ownership of a number of motor vehicles to [...], (the partnership). ...

3 February 2016 GST/HST Interpretation 159181- Application of the GST/HST to Supplies made by […][a Municipality] to the […] First Nation Unedited CRA Tags •TIB-039r GST Administrative Policy — Application of GST to Indians: 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. ... INTERPRETATION REQUESTED You would like to know what constitutes “Band Management Activities,” and how the GST/HST applies to the supplies that [the Municipality] makes to […] First Nation. ... For example, under the heading, “Other exempt municipal services,” you will find the following information: The following services made by a municipality, or by a board, commission, or other body established by a municipality, are also exempt: * installing, replacing, repairing, and removing street or road signs, barriers, street or traffic lights, or any similar property; * removing snow, ice, or water; * removing, cutting, pruning, treating, or planting vegetation; * repairing or maintaining roads, streets, sidewalks, or similar or adjacent property; or * installing accesses or egresses. ...

With respect to the Park's [...] sites described in the Ruling, our understanding is as follows: • The roads within the Park are not ploughed during the winter. ... Individuals wanting to access their site must leave their vehicle at the entrance to the Park and walk to their site. • Water to the sites is shut off before winter freeze up. • There is no sewage infrastructure in the Park. ... However, as access to the Park is not available in the winter months (other than by foot and then often at some distance from the Park entrance), refilling the tanks is not practical in the winter months. • Recreational vehicles that are parked on a site in the Park are not permanently affixed to the site.We further understand that [...] ...

1 April 2011 Excise Interpretation 133413- Supply of Bulk Refined Fuel Products to [...] ... [Customer X] Thank you for your email of February 22, 2011 concerning the application of the Excise Tax Act (ETA) to the operations of [...] ... Your email has been forwarded by the [...] Tax Services Office to Headquarters for reply. ...

Question # 8- Adjonctions- Est-ce seulement pour les logements multiples? ... Ainsi, dans la situation présentée nous présumons que: •   M. X n'est pas inscrit aux fins de la TPS; •   les bachelors au sous-sol sont chacun munis d'une cuisinette, d'une salle de bain et d'un espace habitable privé; et •   le critère de logement distinct est effectivement rencontré, i.e. l'accès à ces bachelors est indépendant de la résidence de M. ... Question # 11- Immeuble de moins de 10 logements Contexte Dans le cas d'un immeuble de moins de 10 logements, faudra-t-il attendre que tout les logements soient loués pour demander le remboursement? ...

22 October 2024 GST/HST Ruling 247869- – […][genetic] improvement services Unedited CRA Tags ETA Part IX, 123(1), 142(1)(g), 165(1), 221(1) 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. ... [Genetic] improvement is the production and improvement of genetics […]. ... The Agreement further provides, in part: […] 9. Owner has asked CanCo to modify its invoicing practices such that separate invoices for the shipping and handling of dosages delivered outside Canada are sent to […] (OwnersUSBranch) at its address outside Canada. ...