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13 March 2000 GST/HST Interpretation 7351/HQR0000957- Payments Made within a Medical Practice Organization Unedited CRA Tags ETA Sch V, Part II, 1; ETA Sch V, Part II, 5; ETA Sch V, Part II, 9 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case: HQR0000957 / 7351March 13, 2000 Subject: GST/HST INTERPRETATION Payments Made within a Medical Practice Organization Dear Sir: This is in reply to your letter of November 20, 1995, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the activities of a group consisting of XXXXX physicians (i.e., "medical practitioners"). ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies & Governments Division c.c.: O. ...

4 April 2001 GST/HST Interpretation 32408- Section 211 Election on a Municipal Street Unedited CRA Tags ETA 211(1); ETA 211(5) XXXXXBao Tran Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate April 4, 200132408 Subject: XXXXX Section 211 election on a municipal street Dear XXXXX: I refer to various correspondence and telephone conversations between our two offices concerning the application for an election under section 211 (All legislative references refer to the Excise Tax Act (ETA)) from the town of XXXXX and its calculation of an Input Tax Credit (ITC) payable of XXXXX should the election be valid. ... Yours truly, Bao Tran Technical Analyst Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate c.c.: Owen Newell, Manager, Municipalities & Health Care Services Unit Legislative References: ETA ss. 211(1), 211(5); Other References on s. 211 election: XXXXX NCS Subject Code(s): 11950-1 ...

The rebate provision for printed material, pursuant to subsection 259.1(2) of the ETA, is for the GST payable on the purchase of: "... ... A further explanation of the terms printed book, audio recording and scripture is contained in the enclosed GST/HST Memoranda 13.4, Rebates for Printed Books, Audio Recordings of Printed Books and Printed Versions of Religious Scriptures ". ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Yours truly, Nicole Thomas Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...

Interpretation Provided In our view, the consideration for the supply of the subject property is XXXXX provided the following conditions having been met: •   the municipality had the authority to require the developer to transfer ownership of the subject property as a condition for its approval of the developer's plan of subdivision pursuant to XXXXX; and •   the municipality fully complied with all of its requirements under the XXXXX in setting such a condition. ...

Application of GST/HST to the supply of XXXXX products made by XXXXX manufacturer to the ship's chandler where: •   XXXXX products are delivered by XXXXX manufacturer to XXXXX and are loaded by XXXXX in military transport planes for direct shipment to overseas points. •   The XXXXX products are delivered by the XXXXX manufacturer to a CBW (either XXXXX CBW or the ship's chandler's CBW) and designated for delivery as ship's stores. ...

18 March 2004 GST/HST Interpretation 50111- December 2001 Deadline for GST Rebates for Indian Band-empowered Entities Unedited CRA Tags ETA 261; GST/HST Technical Information Bulletin B-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 Agency. / 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. ... Policy Paper, P-239, " Meaning of the Term "arranging for," sets out the CRA's interpretation of paragraph 123(1)(l) of the ETA. ...

. / 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 supplier tracks and accounts for the complimentary value of each gift card separately from any top-up value added and other gift cards it issues and is able to distinguish and account for the complimentary value provided to customers on each gift card separate from any top-up value added by the customers. […] It is your position that the complimentary value of a gift card, in the above situation should be considered a “coupon” as defined in subsection 181(1), and that the supplier should be entitled to an ITC pursuant to paragraph 181(3)(b) as the tax collectible for a supply is deemed under subsection 181(2) to include an amount that is the tax fraction of the complimentary value of the gift card. ...

. / 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. ... On [mm/dd/yyyy], you placed a pre-order for a new vehicle priced over $100,000 from a vendor and you provided a non-refundable deposit of $[…]. 2. ...