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28 May 1998 GST/HST Interpretation HQR0000916[1]- Application of Goods and Services Tax (GST) to the Supply of Certain Parts and Accessories for Prescription Eyewear Unedited CRA Tags ETA Sch VI, Part II, 9; ETA Sch VI, Part II, 32; ETA Sch VI, Part II, 34                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX Case: HQR0000916 XXXXX                 B.N.: 100868165 XXXXX May 28, 1998 Subject: GST/HST INTERPRETATION Application of Goods and Services Tax (GST) to the Supply of Certain Parts and Accessories for Prescription Eyewear Dear XXXXX Thank you for your letter of October 22, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain supplies related to corrective eyewear made by your firm. ... Revenue Canada released in July of 1997 a draft Policy Statement P-211 entitled "Whether Parts for Prescription Eyewear (Partly Finished Lenses or Lens Blanks and Frames) are Specially Designed Parts For Purposes of Section 32 of Part II of Schedule VI to the Excise Tax Act ". 1. ...

28 May 1998 GST/HST Interpretation HQR0000916[2]- Application of Goods and Services Tax (GST) to the Supply of Certain Parts and Accessories for Prescription Eyewear Unedited CRA Tags ETA Sch VI, Part II, 9; ETA Sch VI, Part II, 32; ETA Sch VI, Part II, 34                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5                                                                                XXXXX Case: HQR0000916  XXXXX May 28, 1998  XXXXX Dear XXXXX Thank you for your letter of October 22, 1997, concerning the application of the Goods and Services Tax (GST) Harmonized Sales Tax (HST) to certain supplies related to corrective eyewear made by your firm. ... Revenue Canada released in July of 1997 a draft Policy Statement P-211 entitled "Whether Parts for Prescription Eyewear (Partly Finished Lenses or Lens Blanks and Frames) are Specially Designed Parts For Purposes of Section 32 of Part II of Schedule VI to the Excise Tax Act ". 1. ...

30 April 1998 GST/HST Interpretation HQR0000840- Registrar of Imported Vehicles Unedited CRA Tags ETA Sch V, Part VI, 20                                                                         GST/HST Rulings and Interpretations Directorate XXXXX Place Vanier, Tower C, 10th Floor XXXXX                                                                                 25 McArthur Avenue  XXXXX                                                                                Vanier, Ontario  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0000840                                                                         April 30, 1998 Dear XXXXX: Thank you for your letter of August 29, 1997, with attachments, concerning the application of the goods and services tax (GST) harmonized sales tax (HST) to the transactions described below. ...

17 March 1998 GST/HST Interpretation HQR0001083- Election- Unedited CRA Tags ETA 150                                                                         GSTHST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX March 17, 1998 XXXXX M. Guerra                                                                         Case: HQR0001083 XXXXX File: 3; 5 Subject: GSTHST APPLICATION RULING Dear XXXXX Thank you for your facsimile of February 25, 1998, with attachments, concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to the situations described below. ...

Their passengers are entitled to a "free baggage allowance" as part of their transportation service which consists of 2 free pieces of baggage based on typical industry standards: •   one piece of baggage can weigh up to 32 kg and measure up to 10" x 21" x 31"; and •   the other piece of baggage can weigh up to 20 kg and measure up to 10" x 20" x 26". 1. ...

PLEASE REFER TO CASE # 35035. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX XXXXX Case: 30908September 29, 2000 Subject: GST/HST INTERPRETATION Tax Treatment of the XXXXX Dear XXXXX Thank you for your letter of April 17, 2000, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of the XXXXX course made by the XXXXX ("the Centre"). ... At this point, it is worth noting that the clause in paragraph 9(a), "... or that follows a curriculum designated by, a school authority" refers, in part, to situations where, for lower grades, there may not be course "credits" but there will be a "curriculum. ...

Policy P-104, " Meaning Of 'Mobile Home', 'Residential Unit' And 'Residential Complex' In The Context Of Mini-Homes, Park Model Trailers, Travel Trailers And Motor Homes ", requires that a park model trailer be affixed to land in the same manner as a house, but it does not explicitly require that a park model trailer be bolted down in order to be permanently affixed. ...

The specific guidelines identified in CCRA Policy to help in determining whether the connection between the service and the tangible personal property is sufficient for the service to be "in respect of" the property consists of two questions: •   Is the service designed, developed or undertaken to fulfill or serve a particular need or requirement arising from or relating to the property? •   Is the relationship between the purpose or objective of the service and the property reasonably direct? ...

20 February 2001 GST/HST Interpretation 32402- PROPOSED LAW/REGULATION Unedited CRA Tags ETA 213; ETA 213.2; ETA Sch VII, 8.1; ETA Sch VII, 8.3 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX Case #: 32402February 20, 2001 Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION Dear XXXXX Thank you for your letter of August 17, 2000, (with attachments), which you faxed to Mr. ... Chamaillard Senior Technical Analyst Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate c.c.: XXXXX Legislative References: sections 213 & 213.2 and proposed sections 8.1 to 8.3 of Schedule VII. ...

The SQM provision permitting ITCs on acquisition of real property and on the acquisition of improvements to real property is subparagraph (a)(i) of the description of "C" in the formula for net tax "A + B- C" in subsection 21(1) of the Regulations noted above. This provision permits a PSB, for a particular reporting period in which the SQM election is in effect, to claim ITCs for improvements ("Improvement" for purposes of Part IX of the ETA and the Regulations thereto is defined in subsection 123(1) as: "... in respect of property of a person, means any property or service supplied to, or goods imported by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that) made to real property, provided such real property is acquired by way of purchase. ...