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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sale of the Facility Section 5 of Part I of Schedule V to the ETA exempts the sale of a multiple unit residential complex, or an interest therein, by a person who is a builder of the complex, or an addition thereto, where: =>the last supply of the complex, or addition, by way of sale to the builder was either an exempt supply or a deemed taxable sale of the complex, or addition, under the self-supply rules in subsection 191(3) or 191(4), unless • the builder substantially renovated the complex after the complex was last supplied to the builder, or • the builder claimed an ITC in respect of that last acquisition of the complex or addition, or in respect of an improvement thereto since that last acquisition, other than an ITC in respect of the construction of an addition to the complex. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sale of the Facility Section 5 of Part I of Schedule V to the ETA exempts the sale of a multiple unit residential complex, or an interest therein, by a person who is a builder of the complex, or an addition thereto, where: =>the last supply of the complex, or addition, by way of sale to the builder was either an exempt supply or a deemed taxable sale of the complex, or addition, under the self-supply rules in subsection 191(3) or 191(4), unless => the builder substantially renovated the complex after the complex was last supplied to the builder, or => the builder claimed an ITC in respect of that last acquisition of the complex or addition, or in respect of an improvement thereto since that last acquisition, other than an ITC in respect of the construction of an addition to the complex. ...

Ruling Requested DIAND is required to charge GST on the supplies it provides, as described XXXXX Schedules I and II to the Territorial Land Use Regulations [.] DIAND is required to charge GST on the supplies it provides, as described in XXXXX Schedule to the Territorial Lands Regulations [.] DIAND is required to charge GST on the supply of a right to enter federal real property, as provided for through a Licence agreement, made pursuant to the Federal Real Property Regulations [.] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. TO: XXXXX XXXXX XXXXX XXXXX XXXXX FROM: Dawn Weisberg Manager Financial Institutions Unit Excise & GST/HST Rulings Directorate 320 Queen Street, 15th Floor Ottawa ON K1A 0L5 DOCUMENT NO.: 85214 DATE: July 21, 2009 SUBJECT:_GST/HST Interpretation Tax status of supplies by an insurer Thank you for your enquiry regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made by an insurer. ...

. / 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. ... Your fax was transferred to this office from our [...] GST/HST Rulings Centre for reply. ...

. / 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. ... Yours truly, Constantin Constant Specialty Tax Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate UNCLASSIFIED ...

29 July 1996 GST/HST Interpretation 11860-2[2]- Clarification of the Application of the Goods and Services Tax (GST) to the Supply of Items Listed in the Unedited CRA Tags ETA Sch VI, Part II, 2; ETA Sch VI, Part II, 21; ETA Sch VI, Part II, 27; ETA Sch VI, Part II, 28; ETA Sch VI, Part II, 30; ETA Sch VI, Part II, 32;                                                                         C.N.: 2867 XXXXX July 29, 1996 Dear XXXXX: This letter is in response to correspondence dated April 2, 1996, requesting clarification of the application of the Goods and Services Tax (GST) to the supply of items listed in the XXXXX. ... " For purposes of section 30, the Department considers "blind individuals " to be individuals with visual acuity of 20/200 or 20 degrees or less visual field in both eyes. ...

19 October 1995 GST/HST Interpretation 1995-10-19- GST and Independent Exporters of Motor Vehicles Unedited CRA Tags ETA 169; ETA Sch VI, Part V                                                                         File: 11650-1 (gp) Section 169, Sch. ... Scenario 2B follows the standard supply — resupply situation. The first transaction would be between the Dealer and the Intermediary where the Intermediary would be the recipient who would be entitled to claim ITCs for the tax paid on the supply provided all the necessary conditions for claiming ITCs are met. ...

(Note that the definition of residential unit for GST purposes defined under subsection 123(1) of the Act includes an apartment that, "... has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals... ... However, paragraph 190(1)(b) requires that a person begin to use real property as a residential complex, that, "... immediately before that time,... was not a residential complex,... ...

Grant, however, based upon our understanding of the circumstances governing construction of the facility, we do not consider that the monies paid by the City XXXXX fall within the definition of a grant as outlined in GST Technical [Information] Bulletin B-067 " Goods and Services Tax Treatment of Grants and Subsidies. ... MUSH Unit GST/HST Public Service Bodies & Government Division GST/HST Rulings and Interpretations Directorate c.c.: Casework Number HQR0000079 ...