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27 March 2000 GST/HST Interpretation 6511; 8210- Application of the GST/HST to "GST/HST-free" Shopping in Canada for Non-resident Visitors Unedited CRA Tags GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings XXXXX XXXXX XXXXX XXXXXAttention: XXXXX GST/HST Rulings and Interpretations Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, Ontario K1A 0L5File #: 11680-7Case #6511 Case #8210March 27, 2000 Subject: XXXXX Dear XXXXX Thank you for your letter of March 10, 2000 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the activities of XXXXX[.] ...

Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies & Government Division Excise and GST/HST Rulings Directorate c.c.: Legislative References: ETA NCS Subject Code(s): I-11873-13 XXXXX ...

Canada Post Place E09-5024, A&C, BRPP Ottawa ON K1A 0L5 Karen Chesterman PSBs & Govs. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

The XXXXX is a non-profit organization that has not registered for the GST. 4) Clause 1.1 of the Agreement provides that the XXXXX agrees to transfer the full amount of $ XXXXX to the XXXXX upon its receipt from the government. 5) Under clause 2.1 of the Agreement, the XXXXX agrees to spend the $ XXXXX referred to in clause 3.1 and interest earned thereon only for the reasonable expenditures involved in the undertaking of educational, social and cultural activities or programmes that contribute to the well-being of the XXXXX community or that promote human rights. ... The way in which interest earned on the XXXXX (or any unexpended portion thereof) is to be expended is also identified (i.e., on capital projects and educational, social and cultural activities & programmes). 11) Appendix C of the Agreement lists the criteria that must be used by the XXXXX in evaluating possible projects to be funded by the XXXXX. ...

27 May 1994 GST/HST Interpretation 11660-1[1]- Joint Venture Unedited CRA Tags ETA 273                                                                         Telephone: (613) 954-8585 Fax: (613) 990-1233 XXXXX 11660-1, 11660-9, 11950-1/0384(wh) XXXXX XXXXX Attention: XXXXX May 27, 1994 Subject: GST INTERPRETATION Joint Venture Thank you for your memo dated August 17, 1992, concerning the application of GST to a joint venture agreement involving XXXXX. ... Houston GTP: XXXXX                                                                         XXXXX Attention: XXXXX April 18, 1994 Thank you for your memorandum, with documents attached, dated February 11, 1994, requesting that we review the reply made by the XXXXX concerning the applicability of section 162 of the Excise Tax Act to the payments they make to XXXXX[.] ... Banham             W. Houston GTP XXXXX ...

9 July 1997 GST/HST Interpretation HQR0000382- Transfer Sale of Equitable Interest In Real Property- Unedited CRA Tags ETA Sch V, Part I, 2                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX                                                                                July 9, 1997  XXXXX                                                                                File: 11870-35 Case: HQR0000382 Dear XXXXX This is further to the memorandum from XXXXX, to Mr. ... Credits regarding Sale Price of XXXXX and GST of $ XXXXX (attachment indicating GST on XXXXX being the value of the Property XXXXX ii. ... Yours truly, Bao Tran Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate ...

31 August 1998 GST/HST Interpretation HQR0000454- GST RULING Eligibility for Charity Rebate Unedited CRA Tags ETA 259                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000454 XXXXX August 31, 1998 Subject: GST RULING Eligibility for Charity Rebate This is in reply to the letter of September 16, 1996 from XXXXX to XXXXX Tax Services Office, wherein he requested a GST application ruling on whether XXXXX (the Society) is eligible for a rebate pursuant to section 259 of the Excise Tax Act (ETA). ... Its official objects read (in part): i) to acquire title to land from XXXXX and to construct and operate thereon, housing facilities for the aged [...] ii) to provide relief and assistance for the aged, in and around XXXXX by building and operating a housing facility for the aged and in such facility, providing such activities, amenities, assistance, including financial, care comfort, companionship, facilities, services and support to the aged residents of the facility [...] 3. ...

3 March 1999 GST/HST Interpretation HQR0001306- Application of the GST/HST to the Sale of Precious Metals Unedited CRA Tags ETA 141.01; ETA 149(1); ETA 186(2); ETA 186(3); ETA 123(1) exclusive; ETA 123(1) money; ETA 123(1) property TO: XXXXX XXXXX XXXXX FROM: Kirk Moore, A/Technical Officer Corporate Reorganizations GST/HST Rulings & Interpretations Subject: XXXXX This is in response to a memo from XXXXX concerning certain ITC claims made by XXXXX relating to the takeover of XXXXX, formerly XXXXX, has claimed ITCs in respect of certain costs (the "Costs") incurred by XXXXX in taking over XXXXX XXXXX[.] ... XXXXX [.] Thus, the period referred to in subsection 186(2) begins some time before XXXXX XXXXX when XXXXX first became the recipient of supplies of property or services relating to the acquisition or proposed acquisition of all or substantially of the issued and outstanding shares of XXXXX stock having full voting rights under all circumstances. ... Legislative References: s. 141.01, s. 149(1), s. 186(2) & (3), s. 123(1) Def'n "exclusive", "money", "property" NCS Subject Code(s): 11585-13, 11585-11 ...