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18 June 1997 GST/HST Interpretation HQR0000527[1]- Tax Status of the Supply of Admissions to a Convention Unedited CRA Tags ETA 123(1) admission; ETA 222(1); ETA 240(1)                                                                         11690-1(crl) HQR0000527 ss. 123(1), 222(1), 240(1) June 18, 1997  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX Attention: XXXXX This is refers to your facsimile dated January 27, 1997, in which you requested information concerning the registration status of the XXXXX with respect to a convention which was held in XXXXX in 19 XXXXX Statement of Facts The XXXXX a resident of Canada, was not (and is not currently) registered for the Goods and Services Tax (GST). ...

23 July 1997 GST/HST Interpretation RITS0511- Clarification of the Administration of the Recently Amended Section 28 of Part VI of Schedule V to the Excise Tax Act Unedited CRA Tags ETA Sch V, Part VI, 28                                                                         File: 11895-1  XXXXX                                                                                RITS0511  XXXXX  XXXXX  XXXXX                                                                                July 23, 1997  XXXXX, This is in response to your letter of January 14, 1997, in which you requested clarification of the administration of the recently amended section 28 of Part VI of Schedule V to the Excise Tax Act (ETA). ...

17 October 1994 GST/HST Interpretation 11850-4[2]- The Supply of Zero-rated Grocery Products Which Have Been Packaged for Sale to Consumers in Plastic Containers Unedited CRA Tags ETA Sch VI, Part III  XXXXX  XXXXX  XXXXX  XXXXX                                                                         October 17, 1994 Dear XXXXX This is further to my letter to you of March 23, 1994, in which we discussed the application of the Goods and Services Tax (GST) to the supply of zero-rated grocery products which have been packaged for sale to consumers in plastic XXXXX containers. ...

13 May 1997 GST/HST Interpretation HQR0000492- International Freight- Canada Post Unedited CRA Tags ETA Sch VI, Part VII, 6                                                                         May 13, 1997 XXXXX Case: HQR0000492 XXXXX                 Registration No: N/A Attention: XXXXX Subject: GST INTERPRETATION- International Freight- Canada Post Dear XXXXX This is in reply to the electronic mail transmission of December 11, 1996, from XXXXX of your office concerning the application of the Goods and Services Tax (GST) to section 6 of Part VII of Schedule VI to the Excise Tax Act (ETA). ...

16 December 1998 GST/HST Interpretation HQR0000882- 9-1-1 Services Unedited CRA Tags ETA Sch V, Part VI, 20(g) GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5XXXXXXXXXXAttention: XXXXX Case: HQR882File #: 11895-5Leg. ...

20 October 1998 GST/HST Interpretation HQR0001286- Temporary Importation of Equipment for Evaluation Purposes                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX File: 11645-6(JAF) XXXXX                 Case: HQR0001286 Attention: XXXXX October 20, 1998 Subject: GST/HST INTERPRETATION Temporary Importation of Equipment for Evaluation Purposes Dear Sir: Thank you for your facsimile message of August 13, 1998, concerning the application of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) to the temporary importation of machinery or equipment for evaluation purposes. ...

30 September 1998 GST/HST Ruling HQR0001288- GST Status of the Supply of Unedited CRA Tags ETA Sch VI, Part II                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR0001288 Attention: XXXXX September 30, 1998 Subject: GST/HST APPLICATION RULING GST Status of the Supply of XXXXX Dear XXXXX Thank you for your letter of August 11, 1998 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ...

1 October 1998 GST/HST Ruling HQR0001341- Application of the GST/HST to the Supply of "Lunchables" Unedited CRA Tags ETA Sch VI, Part III                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001341 Business Number: XXXXX Attention:  XXXXX October 1, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of July 2, 1998 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX ("Lunchables"). ...

17 August 1998 GST/HST Interpretation HQR0000674- GST Status of Check-off Fees Unedited CRA Tags ETA 123(1) taxable supply XXXXX XXXXX XXXXXAttention: XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0000674August 17, 1998 Subject: Amending GST Ruling XXXXX Dear XXXXX Thank you for your letter of April 8, 1997 and attachments sent to the XXXXX Tax Services Office regarding the GST status of the "Service Charge" (check-off fee) charged by the XXXXX pursuant to the XXXXX. ...

3 April 1998 GST/HST Ruling HQR0001053- Input Tax Credit for Purchases Subject to HST Unedited CRA Tags ETA 169                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0001053  XXXXX April 3, 1998  XXXXX Subject: GST/HST APPLICATION RULING Input Tax Credit for Purchases Subject to HST Dear XXXXX Thank you for your letter of December 2, 1997, concerning the entitlement of the XXXXX to input tax credits (ITCs) in respect of purchases that are subject to the Harmonized Sales Tax. ...