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27 March 2001 GST/HST Interpretation 33592- Sale of Residential Complexes Unedited CRA Tags ETA 123(1) builder; ETA 123(1) multiple unit residential complex; ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 123(1) sale; ETA 123(1) single unit residential complex; ETA 123(1) substantial renovation; ETA 136(2); ETA 191; ETA 259(1) municipality; ETA 336(1); ETA Sch V, Part I Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX XXXXX File # 11894-7XXXXX XXXXX XXXXXCase 33592March 27, 2001 Subject: GST/HST INTERPRETATION Sale of Residential Complexes Dear XXXXX: Thank you for your letter of November 17, 2000 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the proposed transfers of real property described below. ... Section 191 ensures that GST/HST applies to newly constructed or substantially renovated premises once they are rented out or otherwise occupied as places of residence before being sold (Subsection 123(1) of the ETA defines "sale" in respect of real property as including "... any transfer of the ownership of the property and a transfer of the possession of the property under an agreement to transfer ownership of the property".), since the subsequent sales of those premises will generally be exempt of GST/HST, as used housing. ... Cahill Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate Legislative References: ETA ss 123(1), ss 136(2), s 191, ss 336(1), Pt I Sch V References: Ernst & Young Goods and Services Tax the Complete Guide 2000 (8th) Edition Volume 3 Consolidated Explanatory Notes Section 19.1 Real Property and the GST/HST GST/HST Memoranda Series para 105 Section 19.2.1 Residential Real Property- Sales GST/HST Memoranda Series para 8 Section 19.4.1 Commercial Real Property- Sales and Rentals GST/HST Memoranda Series para 9 NCS Subject Code(s): R-11894-7 ...

Interpretation Requested The scenario that you described in your letter involves a corporate entity that operates a private clinic to provide the following services to individuals using specialized equipment that it owns: •   An XXXXX that uses laser technology to measure the ocular axis length, corneal radius and anterior chamber depth of the eye. These calculations would assist an eye surgeon in determining the strength and size of an intra-ocular lens required for implantation after cataract extractions. •   A XXXXX that is used to map the optic nerves at the back of the eye for assisting a physician or surgeon in the early detection of glaucoma. ... After the ER physician receives his fees from the provincial health insurance plan, he forwards XXXXX % to the ophthalmologist as a referral fee. ...

. / 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. ... Subsection 188.2(5) provides an exclusion to subsection 188.2(2) to (4) to the extent that the mining activity is performed by a particular person for another person if (a) the identity of the other person is known to the particular person; (b) where the mining activity is in respect of a mining group that includes the particular person, the other person is not a mining group operator in respect of the mining group; and (c) where the other person is a non-resident person and is not dealing at arm’s length with the particular person, each property or service — being property or a service that is received by the other person from the particular person as a consequence of the performance of the mining activity — is supplied, or is used or consumed in the course of making a supply, by the other person to one or more persons each of which (i) is a person whose identity is known to the other person, (ii) deals at arm’s length with the other person, and (iii) is not a mining group operator in respect of a mining group that includes the other person if the mining activity is in respect of that mining group.” ...

. / 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. GST/HST Rulings Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 247708 Business Number: […] Dear [Client]: Subject: GST/HST interpretation- […][the Company] and the purpose-built rental housing (PBRH) rebate Thank you for your correspondence of May 21, 2024, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to […][the Company] and their eligibility to claim the PBRH rebate. ... As discussed […], we are issuing an interpretation for this ruling request, which is a general explanation of the applicable provisions and how the legislation will apply. ...

The clause stated that, "... the Purchaser shall, nevertheless, take possession of the Unit... ... Some key points of this Agreement are as follows: •   "It is understood and agreed that all amounts paid by the Purchaser by way of occupancy fees are not to be credited to the Purchaser as payments on account of the purchase price, but shall be payable as occupancy fees only." •   "The Purchaser shall use the Unit only as a single family dwelling and he will not take in borders and/or roomers nor grant occupation to the Unit to any other parties whatsoever. ...

. / 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. ... Subsection 5(1) of the Regulations [specifies the CI limits (gCO2e/MJ) for each compliance period for 2023 to 2030 and beyond in the Fuel Carbon-Intensity Limits table and] states that a primary supplier’s pool …of a liquid fossil fuel that is set out in Column 1 of the table […] must not have a CI that is greater than the corresponding limit set out in Column 2 [of the table] for the corresponding compliance period. […] Subsection 1(1) of the Regulations defines a compliance period, in part, to mean January 1, 2023 to June 30, 2023; July 1, 2023 to December 31, 2023, and then each calendar year thereafter. 4. ... Subsection 23(2) of the Regulations states that a primary supplier must not use a provisional compliance credit to satisfy a total reduction requirement … and must not transfer a provisional compliance credit under the CCTS. 14. ...

. / 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. ... Subsection 5(1) of the Regulations [specifies the CI limits (gCO2e/MJ) for each compliance period for 2023 to 2030 and beyond in the Fuel Carbon-Intensity Limits table and] states that a primary supplier’s pool …of a liquid fossil fuel that is set out in Column 1 of the table […] must not have a CI that is greater than the corresponding limit set out in Column 2 [of the table] for the corresponding compliance period. […] Subsection 1(1) of the Regulations defines a compliance period, in part, to mean January 1, 2023 to June 30, 2023; July 1, 2023 to December 31, 2023, and then each calendar year thereafter. 4. ... Subsection 23(2) of the Regulations states that a primary supplier must not use a provisional compliance credit to satisfy a total reduction requirement … and must not transfer a provisional compliance credit under the CCTS. 14. ...

In [yyyy], the [#] families in the mobile home park decided to create a Cooperative, which acquired the mobile home park from the landowner. 3. ... The rental cost set out is a global amount of $[…] per month. This amount is not allocated by service. ... Therefore, it can be designated as a municipality under the definition of “municipality” in subsection 259(1) […]. 3. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... [ii] * Provided that all of the requirements for a rebate have been met and your Client keeps sufficient documentation on file. ... [xii] * XXXXX [xiii] 2. The definition of "grantor" from the Regulations is reproduced in Appendix A [xiv] 3. ...

XXXXX MUSHROOM COMPOST — mushroom compost (waste) collected from mushroom farms and resold to landscapers In his letter of March 30, 1998, Mr. ... PEAT MOSS AND LOAM — sold to landscapers and worm growers Goods listed in Schedule II, except for supplies of compost and peat, are zero-rated as fertilizers when supplied in bulk quantities of at least 500 kg. ... STRAW MANURE — horse manure collected from horse farms and resold to mushroom farms as fertilizer Manure is a composition described in Schedule II as requiring a grade and is therefore a fertilizer. ...