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Expense Allowance, XXXXX: •   Registration expense supported by official receipt. •   Any extraordinary expenditures supported by receipts. ... To be considered an allowance, the following criteria must be met: •   the amount must be limited and predetermined; •   the amount must be paid to enable the recipient to discharge a certain type of expense; •   the amount must be at the complete disposition of the recipient; •   there is no requirement to repay or account for the use of the amount. ... Expense Allowance, XXXXX: •   Registration expenses supported by receipts. •   Any extraordinary expenditures supported by receipts. ...

Section [#] of the LPA states that the business of the LP is to acquire real property described in […] the LPA and […]: namely: The lands municipally known as […], having an area of approximately [...] shown as […] on the draft reference plan dated [mm/dd/yyy] prepared by […]. 4. ... The purpose of the [agreement 4] is […](Project Bonus) […]. […]. 22. Section [#] of the [agreement 4] sets out […]Project Bonus […]. 23. ... LP1 claimed ITCs of $[…] on its [mm/yyyy] GST/HST return, which included $[…] from the supplier of accounting services. 33. […]. 34. […]. 35. ...

The following information in addition to that provided and contained in our previous interpretations was provided in your letter and our subsequent telephone conversations: •   XXXXX administers musical copyrights on behalf of their clients, some are resident in Canada and others are not. •   XXXXX supplies rights to music copyrights administered and/or owned by them to sub-publishers (SP) located in foreign jurisdictions in order to facilitate the collection of royalties generated outside Canada. •   The supply of the copyrights include performing rights and reproduction rights. •   The SP's collect public performance royalties (for radio and TV play) and mechanical royalties (for CD sales) generated for uses of the musical property earned in these foreign jurisdictions. ... Frobel Border Issues Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate c.c.: Jeffrey Frobel,   General Operations & Border Issues Division,   Borders Issues Unit Ivan Bastasic,   General Operations & Border Issues Division,   Borders Issues Unit Raymond Labelle,   General Operations & Border Issues Division   Services and Intangibles Unit XXXXX XXXXX Legislative References: Subsections 142(1), 142(2), 177(2) of the Act Section 10 of Part V of Schedule VI to the Act NCS Subject Code(s): 11640-2, 11680-1 ...

19 December 1996 GST/HST Interpretation 11640-3[3]- Real Estate Referral Unedited CRA Tags ETA 142(1)(g); ETA Sch VI, Part V, 7                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11640-3(glr) XXXXX                                                                                 HQR0000371 XXXXX                                                                                 Sch. ...

19 May 1995 GST/HST Interpretation 11645-5-2 (ms)- Rebate of GST Paid On Temporarily-Imported Commercial Goods                                                                         11645-5-2 (ms) May 19, 1995  XXXXX This is in reply to a telephone conversation between your audit officer, XXXXX and Susan Mailer, A/Manager, Imports Unit, on October 6, 1994, regarding the above-referenced subject. ... XXXXX c.c.: Susan Mailer             Mark Seigel             Patrick McKinnon, Administration & Enforcement Unit             XXXXX  XXXXX Sylvia Kovacs, Field Assessments, Customs, Trade Administration Branch, 5th Floor, Connaught Building ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In sample transaction #3, the service provider's invoice to XXXXX details the activities of the service provider for a report as follows: Chart review: 6.00 hrs. @ $287.00/RD. = $1,722.00 Preparation time for discussion with insurance claimant: 0.50 hrs. @ $287.00/RD. = $   143.50 Discussion with insurance claimant: 0.75 hrs. @ $287.00/RD. = $   215.25 Preparation of final report: 2.00 hrs. @ $287.00/RD. = $   574.00 Subtotal: $2,654.75 GST: $   185.83 Total: $2,840.58 19. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/08/31 — RITS 51877 — [XXXXX Grass Supplied as a Forage Crop] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Yours truly, Dwayne Moore Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/05 — RITS 48589 — [Application of the GST/HST to the Purchase and Supply of Memberships] ...

27 November 1992 GST/HST Interpretation 1992-11-27- GST to the Operations of Community Legal Clinics                                                                         November 27, 1992 XXXXX File: XXXXX Dear XXXXX: Please refer to my letter to you dated December 14, 1990 concerning the application of the GST to the operations of XXXXX. ... Enclosed are Departmental publications entitled " Goods and Services Tax treatment of grants and subsidies " and " Information for Non-Profit Organizations ". ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/11/17 — RITS 39987 — Eligibility for Input Tax Credits Regarding the GST Paid on the Purchase of a Condominium ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Dans cette lettre, les mots " bons " et " coupons " sont interchangeables. ... INTERPRÉTATION RENDUE Compte tenu des faits précités, nous rendons l'interprétation suivante: Les coupons en question sont des bons " autres bons " en vertu du paragraphe 181(4) de la LTA. ...