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17 August 1998 GST/HST Interpretation HQR0000674- GST Status of Check-off Fees Unedited CRA Tags ETA 123(1) taxable supply XXXXX XXXXX XXXXXAttention: XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0000674August 17, 1998 Subject: Amending GST Ruling XXXXX Dear XXXXX Thank you for your letter of April 8, 1997 and attachments sent to the XXXXX Tax Services Office regarding the GST status of the "Service Charge" (check-off fee) charged by the XXXXX pursuant to the XXXXX. ...

8 April 1998 GST/HST Interpretation HQR0000918- Tax Status of 911 Emergency Dispatching Fees between Municipalities Unedited CRA Tags ETA Sch V, Part VI, 20(g)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000918  XXXXX April 8, 1998 Subject: GST/HST INTERPRETATION Tax Status of 911 Emergency Dispatching Fees between Municipalities Dear XXXXX: Thank you for your facsimile transmission of June 25, 1997 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of 911 emergency dispatching services made by the XXXXX to neighbouring municipalities. ...

3 April 1998 GST/HST Interpretation HQR0000927- Importation of Gold Bars, Ingots or Powder into Canada Unedited CRA Tags GST/HST Memoranda Series, Section 1.4, Goods and Services Tax Rulings                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000927 Attention: XXXXX April 3, 1998 Subject: GST/HST INTERPRETATION Importation of Gold Bars, Ingots or Powder into Canada Dear XXXXX Thank you for your letter of October 22, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the importation of gold bars, ingots or powder into Canada. ...

Yours truly, Michael Ezri Rulings Officer Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: ETA s. 121, 123, 191.1, ITA s. 18(3) NCS Subject Code(s): I-1 11870 4-2 ...

28 May 1998 GST/HST Interpretation HQR0001138- Service of Applying a Protective Film to Eyeglass Lenses Unedited CRA Tags ETA Sch VI, Part II, 9; ETA Sch VI, Part II, 32; ETA Sch VI, Part II, 34                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001138 XXXXX May 28, 1998 XXXXX Subject: GST/HST INTERPRETATION Service of Applying a Protective Film to Eyeglass Lenses Dear XXXXX This is further to our recent conversations on the above-noted topic and the interpretation issued to you by this office dated December 10, 1997 (HQR0000859), as it pertains to the supply of the service of applying a protective film to lenses for corrective eyewear and the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST). ...

29 April 1998 GST/HST Interpretation HQR0000333- Vouchers Issued to Recipients of Provincial Social Services and Used to Buy Goods and Services Unedited CRA Tags Constitution Act; Reciprocal Taxation Agreement                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5               XXXXX Case: HQR0000333 XXXXX April 29, 1998 XXXXX Subject: GST/HST INTERPRETATION Vouchers Issued to Recipients of Provincial Social Services and Used to Buy Goods and Services Dear XXXXX Thank you for your letter of May 25, 1995 sent to the Revenue Canada office in XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ...

10 December 1999 GST/HST Interpretation 8137/HQR0001743- Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to Your Operations Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXXXXXX Case: 8137/HQR0001743File: 11872-1December 10, 1999 Dear XXXXX Thank you for your letter of April 7, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ...

27 September 1999 GST/HST Interpretation HQR0001961- LETTRE DE RENSEIGNEMENTS GÉNÉRAUX Sens de l'expression «alléger la pauvreté, la souffrance ou la détresse» Unedited CRA Tags LTA Annexe V, partie VI, 14 Direction des décisions et de l'interprétation de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa (Ontario) K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX File [:] HQR000196127 septembre 1999XXXXX Objet: LETTRE DE RENSEIGNEMENTS GÉNÉRAUX Sens de l'expression «alléger la pauvreté, la souffrance ou la détresse» Madame, Nous avons bien reçu votre télécopie du 21 septembre, 1999 dans laquelle vous nous demandez le sens de l'expression «alléger la pauvreté, la souffrance ou la détresse». ...

This paragraph excludes from this exemption the sale of "... tangible personal property that was acquired, manufactured, or produced by a charity for the purpose of making a supply of the property, and the property was neither donated to the charity nor used by another person before its acquisition by the charity.... ...

.: Assistant Director, Verification & Enforcement b.c.c.: H.Q. Quality Assurance b.c.c.: hard copy- R/F GST/HST ...