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6 July 2012 GST/HST Ruling 142921- Section 150 election […] Unedited CRA Tags ETA 150, ETA 240(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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 142921 July 6, 2012 Dear [Client]: Subject: GST/HST RULING Section 150 election […] Thank you for your letter of May 15, 2012, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to an election under section 150 of the Excise Tax Act (ETA) and […] (the Taxpayer). ... Yours truly, Doris McMullan Insurance and ITC Allocations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate ...

16 March 2018 GST/HST Ruling 158124- – Carrying on business in Canada Unedited CRA Tags ETA Part IX: 143(1); ETA Sch VI: Part V Sec. 5, Part V Sec. 7 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. ... USco also acquires […]([…][One-Time Services]) from Canco for a separate fee. […]. 6. ... The following is a list of the various [information services] subscriptions offered by USco to Canadian Customers: […] 10. ...

1 March 2018 GST/HST Ruling 183033- – Adjustment services provided to […][the Person] Unedited CRA Tags ETA Part IX: 123(1); ETA Sch V: Part VII 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. ... We understand that […] (the Company) provides adjustment services to the […]([…][the Person]). ... The services provided by the Company to [the Person] are all in respect of claims against [the Person] within [the Person]’s retention limit in the […] Insurance policy issued to [the Person] by an insurer. ...

22 July 2014 GST/HST Ruling 140263R- Revised Ruling- Application of GST/HST to supplies of […] Stevia Products Unedited CRA Tags ETA Sch VI, Part III, 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. ... The Products are sold in three formats: […]. 2. Product A is available in [various flavours]. 3. ... The […] website states the following: […][uses and benefits described]. ...

Pursuant to the Agreement, [Corporation A] hired [X] as an independent contractor to adjust certain property and casualty insurance claims in [City 1, Province 2], […]. ... Under the Agreement, [X] was to be paid an agreed upon amount per hour for the work, plus it was to be reimbursed for certain expenses in relation to its adjusting services. […]. ... As such, the supply made under the Agreement is not an exempt supply of a financial service. […]. ...

13 August 2018 Excise Interpretation 186002- – […][Refund eligibility of the Federal Excise Tax on diesel fuel] Unedited CRA Tags ETA Part VII, 68.01(1)(b) 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 The […] [incoming] letter states, “Currently refunds applied for are approved, if a separate fuel tank is used for the vehicle and the attached generator conveyance. ... Specific questions of […] concern cases where portable welders mounted on vehicles, are used to weld and power electrical tools, and where portable generators mounted on vehicles, are used to power electrical tools and power auxiliary lighting. ...

23 February 2012 Excise Interpretation 139851- EXCISE Interpretation- [Application of the] Air Travellers Security Charge [...] ... All legislative references are to the Air Travellers [...] [Security] Charge Act and the regulations therein, unless otherwise specified. We understand that you are the owner of [...] [Aircraft A]. You stated that you are not a "designated air carrier" and you do not provide an air service that is publicly available for the transportation of passengers or goods. ...

25 November 2010 Excise Ruling 127347- Application of excise tax on [...] ... [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 127347 November 25, 2010 Dear [Client]: Subject: EXCISE RULING Application of excise tax on [...] [Petroleum-based Product] Thank you for your letter that was received by the CRA on August 19, 2010 concerning the application of excise tax on [...] ...

31 October 1996 GST/HST Interpretation 11950-2[1]- Repairs / Renovations to a Mixed Use Building Unedited CRA Tags ETA 206; ETA 207 XXXXX File: 11950-2                                                                         October 31, 1996 Thank you for your E-mail message of July 10, 1996 concerning the application of the Goods and Services Tax (GST) to the repairs / renovations of a mixed use building by a registrant. ... The registrant has claimed full ITCs on all the repairs / renovations made to the building. 2. ...

12 December 2017 GST/HST Ruling 176138- – Law enforcement services Unedited CRA Tags ETA 123; ETA Sch V, Part VI, 20(g) 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. ... Under the terms of the Service Agreement, the parties agree that: [Municipality C] will use the Officer for [#] hours per week; [Municipality C] will pay [Municipality A] the hourly rate at which [Municipality A] is remunerating the Officer, plus a […] premium to cover the costs of benefits and vacation time, plus GST/HST; [Municipality C] will pay [Municipality A] for any mileage incurred by the Officer while working in [Municipality C]; [Municipality A] will invoice [Municipality C] on a monthly basis for each hour worked by the Officer, to a maximum of [#] hours per year; in the event of prosecution, each party is responsible for legal costs arising in their own area; and [Municipality C] will maintain insurance to cover the Officer and his/her related performance or non-performance, for the entire term of the agreement. 9. ... Yours truly, Marlon Latchana Senior Rulings Officer Municipal Sectors Unit Public Service Bodies and Governments Division Excise and GST / HST Rulings Directorate ...