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5 May 1994 GST/HST Interpretation 11635-10- Joint Tenancies Relating to Farmland Unedited CRA Tags ETA 171(3)(b); ETA 198.1; ETA 206(4); ETA 207(1)                                                                         File: 11635-10(go) XXXXX May 5, 1994 XXXXX Subject: Joint Tenancies Relating to Farmland This is further to your memorandum of July 8, 1993, in which you provided us with your comments on the Department's policy on the above-noted subject. ...

11 March 1994 GST/HST Interpretation 11660-9/3105- Joint Ventures Involved in Acquiring Seismic Data Unedited CRA Tags ETA 273                                                                         Telephone: (613) 954-8585 Fax: (613) 990-1233 XXXXX File: 11660-9/3105(wh) XXXXX                 94-03-11 XXXXX Thank you for your letter of August 5, 1992, and telephone conversations between yourself and John Walsh of my staff, requesting confirmation that Revenue Canada will accept a joint venture election between your client and the other joint venture participants effective September 1, 1991, and that Revenue Canada agrees not to adjust the GST accounting your client has used to date. ...

25 January 1995 GST/HST Interpretation 11880-7, 11900-7- L'application du paragraphe 259(8), auparavant le paragraphe 259(13), de la Loi sur la taxe d'accise (LTA), aux demandes de remboursement produites par des organismes qui appartiennent à plus d'une catégorie d'organismes publics Unedited CRA Tags LTA 259                                                                         le 25 janvier 1995 Paragraphe 259 Dossier 11880-7 et 11900-7 (DD) Réf. art. 259  XXXXX  XXXXX Madame, Nous avons bien reçu votre lettre en date du 28 mai 1993 au sujet de l'application du paragraphe 259(8), auparavant le paragraphe 259(13), de la Loi sur la taxe d'accise (LTA), aux demandes de remboursement produites par des organismes qui appartiennent à plus d'une catégorie d'organismes publics. ...

18 January 1995 GST/HST Interpretation 11645-3-4[1]- Importation of Mail Order Goods by Individual Consumers, Where the Amount of Customs Duties and Taxes have Been Pre-collected by the Non-resident Mail Order Company Unedited CRA Tags ETA 212, 240(3)                                                                         Telephone: (613) 954-8585 Facsimile: (613) 990-1233 File: 11645-3-4 (sjm) S. 212, Ss. 240(3)  XXXXX  XXXXX Attention: XXXXX January 18, 1995 Dear XXXXX: This is in reply to a facsimile transmission, dated December 12, 1994, and received from XXXXX of your division, regarding the importation of mail order goods by individual consumers, where the amount of customs duties and taxes have been pre-collected by the non-resident mail order company. ...

12 April 1995 GST/HST Interpretation 11645-3-4[4]- Importations of Casual Goods Which are Shipped from the U.S. by Non-resident Shippers Unedited CRA Tags ETA 215.1                                                                         Telephone: (613) 954-8585 Facsimile: (613) 990-1233 File: 11645-3-4 (ms) XXXXX                                                                                 April 12, 1995 Dear XXXXX This is in response to your facsimile letter of March 20, 1995, regarding your concerns with respect to importations of casual goods which are shipped from the U.S. by non-resident shippers. ...

McCammon, Director General, Policy & Legislation to XXXXX, to the effect that tax was not paid in error by the claimant, XXXXX. ...

18 January 1995 GST/HST Interpretation 11634-2- Lease Surrender Agreement Unedited CRA Tags ETA 136, 123(1) real property                                                                         File: 11634-2(go) January 18, 1995  XXXXX This is in response to your E-Mail of September 15, 1994 concerning the lease surrender agreement between the XXXXX and XXXXX and XXXXX. ...

16 February 1995 GST/HST Interpretation 1995-02-16[3]- Schedule V, Part VI, Section 21 Unedited CRA Tags ETA Sch V, Part VI, 21                                                                         File: 11894-13(on) c.n. 477(REG) Sch. ...

6 February 1995 GST/HST Interpretation 1995-02-06- Application of the GST on the Supplies of Exclusive Copyright and Recording Services                                                                         February 6, 1995  XXXXX On September 10, 1993, you sent a copy of a letter you wrote to XXXXX for the purpose of obtaining a confirmation of the position you took in your letter. ...

6 March 1995 GST/HST Interpretation 11830-1[2]- Application of the GST to Membership Fees and Conference Fees Charged by the Unedited CRA Tags ETA Sch V, Part VI, 2                                                                         File 11830-1(EB)  XXXXX                                                                                Leg. ...