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20 November 1998 GST/HST Ruling HQR0001416- Tax Status of Drug & Alcohol Level Determination GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0001416Business Number: XXXXXNovember 20, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Drug & Alcohol Level Determination Dear Mr. ... Slee MD & Debra A. Slee, JD defines "diagnostic" to mean: "done for the purpose of assisting in the making of a diagnosis" Based on the information provided to this office, we understand the intent of your drug and/or alcohol testing program is to help maintain a drug free workplace, improve productivity, reduce absenteeism, reduce accident rates, lower insurance rates etc. ... Dixon, MHA., CHE Municipalities & Health Care Services Unit Public Service Bodies and Governments Division GST/HST Rulings and Interpretations Directorate c.c.: Enikö Vermes Lance Dixon XXXXX XXXXX Encl.: (Nil) Legislative References: Excise Tax Act (ETA) NCS Subject Code(s): R-11865-17; 11865-21 ...

26 March 2018 Excise Interpretation 189408- – Type of Excise Stamp Required for Tobacco Product known as Blunt Wraps Unedited CRA Tags EA 2001 Schedule 1; SOR/2003-288 Stamping and Marking of Tobacco Products Regulations 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 Duties and Taxes Division Place de Ville, Tower A, 9th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 189408 Dear [Client]: Subject: EXCISE INTERPRETATION Type of Excise Stamp Required for Tobacco Product known as Blunt Wraps Thank you for your [correspondence] […] of [mm/dd/yyyy] and our telephone conversations of [mm/dd] and [mm/dd], [yyyy] concerning the federal stamping requirements for a tobacco product known as “blunt wraps.” ... Yours truly Chris White Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 […]. 2 According to section 2 of the Act, cigar includes (a) a cigarillo or cheroot; and (b) any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco. 3 According to section 2 of the Act, “manufacture,” in respect of a tobacco product, includes any step in the preparation or working up of raw leaf tobacco into the tobacco product. ...

6 August 2015 GST/HST Ruling 170955- – Supply of Psychotherapy Services Unedited CRA Tags ETA 165(1), ETA 165(2), ETA Sch V, Part II, 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 170955 Business Number: […] Dear [Client]: Subject: GST/HST RULING Supply of psychotherapy services Thank you for your [correspondence], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of psychotherapy services. ...

30 July 2019 Excise Ruling 200925- – [federal excise tax on an automobile air conditioner] Unedited CRA Tags ETA Part III 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. ... You provided a […] Brokerage receipt which indicated a federal excise tax of $100 had been paid. 6. ...

26 September 2014 GST/HST Ruling 156889- – Tax status of […][dental loupe] Unedited CRA Tags ETA Sch VI, Part II, 9; 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, 14th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 156889 Business Number: […] Dear [Client]: Subject: GST/HST RULING Tax status of […][dental loupe] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a product called the […][dental loupe]. ...

26 November 2012 GST/HST Interpretation 148931- – Section 273(1) Joint Venture Election- Whether bare trusts and nominee corporations can be operators of joint ventures for purposes of Section 273(1) Unedited CRA Tags ETA 273(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. DATE November 26, 2012 TO [Addressee] FROM Ken Syer Manager Goods Unit Excise and GST/HST Rulings Directorate FILE 148931 SUBJECT : GST/HST INTERPRETATION Section 273(1) Joint Venture Election- Whether bare trusts and nominee corporations can be operators of joint ventures for purposes of Section 273(1) This is in response to our recent […] [correspondence] on whether a bare trust or nominee corporation can be an operator of a joint venture for purposes of section 273 of the Excise Tax Act. ...

23 November 2012 Excise Interpretation 146849- – Ships’ Stores Unedited CRA Tags ETA Part VII, 68.01(2), ETA Part VII, 68.17, ETA Part VII, 70 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. ...

3 September 1998 GST/HST Interpretation HQR0001287- Yukon First Nations- Information Sessions March 24th & 25th TO: XXXXX XXXXX FROM: Suzanne Leclaire Educational Services and Indians Subject: Yukon First Nations Yukon First Nations- Information Sessions March 24th & 25th Q1. ...

23 March 2018 GST/HST Interpretation 187140- – Claim period of a public service body that becomes a GST/HST registrant during a fiscal year Unedited CRA Tags ETA Part IX: 123(1), 251(1), 259(1), 259(3), 263 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. ...

8 June 2020 GST/HST Interpretation 201085- – Application of GST/HST and excise duties on supplies of spirits and wine Unedited CRA Tags ETA Part IX, 123(1), 154(1), 154(2)(a),165, EA, 2001, Introduction (1-6): 2, EA, 2001, Part IV- Alcohol (59-158): 124(1),125,135(3),136(1),140,141,88 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. ...