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12 July 1995 GST/HST Interpretation 11755-20[5]- Application of GST to a Entered into Between and Unedited CRA Tags ETA 138                                                                         11755-20(sn) TELEPHONE 954-8585 FACSIMILE 990-1233  XXXXX                                                                                July 12, 1995 Dear XXXXX: In response to a letter of June 2, 1994, from XXXXX, the following summarizes our comments on the issues raised in that correspondence with respect to the application of GST to a XXXXX entered into between XXXXX and XXXXX. ... Jones Director General Applications Division GST Rulings & Interpretations- XXXXX Mitch Bloom (signoff) c.c.: Application Team  XXXXX  XXXXX ...

13 July 1995 GST/HST Interpretation 11755-20[6]- GST Treatment of Payments Made by Under the Terms of a ("the Agreement") Unedited CRA Tags ETA Sch VI, Part V, 1; ETA 232(1); ETA 133; ETA 36(1); ETA 340(1); ETA 168(2)                                                                         11755-20(sn) TELEPHONE 954-8585 FACSIMILE 990-1233  XXXXX                                                                                July 13, 1995 Dear XXXXX This is in reply to September 24, 1992 correspondence received from XXXXX, of your office wherein he requests our opinion concerning the GST treatment of payments made by XXXXX under the terms of a XXXXX ("the Agreement"). ... Jones Director General Applications Division GST Rulings & Interpretations XXXXX Mitch Bloom (signoff) c.c.:      Application Team ...

8 January 1996 GST/HST Interpretation 11950-1[2]- GST Status of Real Property Supplied by a Municipality Unedited CRA Tags ETA 136(2.1); ETA 190(3); ETA 211; ETA Sch V, Part I, 6.1; ETA Sch V, Part I, 5.1; ETA Sch V, Part I, 7(a); ETA Sch V, Part VI, 25(f)                                                                         File #11950-1 Ref. ... Dawson File #11950-1 Ref. 2 & 9/I/V Document #1430 ...

1 May 1995 GST/HST Interpretation 1995-05-01[1]- Input Tax Credits for Litigation Costs of                                                                         May 1995  XXXXX Dear Sir: This is in reply to your letter of March 13, 1995 requesting our interpretation of the eligibility of XXXXX to claim input tax credits with respect to litigation costs incurred in respect of a claim of misconduct and breach of contract of certain of its officers, directors, and "others". ... In its capacity as liquidator, XXXXX has commenced a law suit against former officers and directors of XXXXX as well as certain "accommodation parties" for breach of contractual obligations owed to the XXXXX and for misconduct on their part which resulted in the XXXXX suffering damages of approximately $ XXXXX. 3. ...

1 July 1995 GST/HST Interpretation 11740-4, 11755-11, 11755-22, 11735-1- Application of GST to a Grant Paid Pursuant to an Agreement Entered into Between and                                                                         11740-4, 11755-11 11755-22, 11735-1 (sn) TELEPHONE 954-8585 FACSIMILE 990-1233  XXXXX                                                                                July 1995 Dear XXXXX: Further to a June 21, 1995 telephone inquiry received from XXXXX of your office and her subsequent submission of certain documentation, the following summarizes our understanding of the application of GST to a grant paid pursuant to an agreement entered into between XXXXX and XXXXX Background 1. ... Jones Director General Applications Division GST Ruling & Interpretations- XXXXX Mitch Bloom (signoff) c.c.:      Application Team ...

Paragraph 254(2)(c) of the Act defines "total consideration" to be the total of all amounts, "... each of which is the consideration payable for the supply to the particular individual of the complex or unit or for any other taxable supply to the particular individual of an interest in the complex or unit,... ... A GST new housing rebate under subsection 256(2) of the Act will be available where, "... a particular individual constructs or substantially renovates, or engages another person to construct or substantially renovate for the particular individual, a single unit residential complex,... ...

8 October 1997 GST/HST Interpretation HQR0000029- GST Treatment of Capital Leases- Unedited CRA Tags ETA 136(1); ETA 152(2); ETA 168(2); ETA 227(1); SOR/91-51 Part V                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000029  XXXXX                File: 11715-6  XXXXX                October 8, 1997 Subject: GST/HST INTERPRETATION GST Treatment of Capital Leases XXXXX Dear XXXXX Thank you for your letter of November 6, 1995 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to capital leases. ... Krawchuk Rulings Officer Financial Institutions Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: ss. 136(1), ss. 152(2), ss. 168(2), ss. 227(1), Part V of the Streamlined Accounting (GST) Regulations ...

23 September 1997 GST/HST Interpretation HQR0000808- Taxable Status of Room and Board Unedited CRA Tags ETA Sch V, Part I, 6(a)                                                                         25 McArthur Road Place Vanier, 10th Floor, Tower C Ottawa, ON  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX  XXXXX Case: HQR0000808 XXXXX September 23, 1997 Subject: GST INTERPRETATION Taxable Status of Room and Board Dear XXXXX This letter is in response to correspondence of August 15, 1997 from XXXXX Tax Services Office concerning the application of the Goods and Services Tax (GST) to the transactions described below. ... Yours truly, Doris Rist A/Rulings Officer Financial Institutions and Real Property GST/HST Rulings and Interpretations  XXXXX Legal References: ETA Reference: ETA sec. 138, sched/6, V/1/6.2; P-077, P-159, P-160; HQR0000303, HQR0000495, FILE 2000, A1219A; QA2e.104, 3i.62, 2e.163, 6a.182, 6d.39 b.c.c.: Originator's Desk Copy NCS Subject Code(s)- I11950-1, 11755-16, 11720-1             Registration Number: XXXXX District Chief, Audit H.Q. ...

12 June 1997 GST/HST Interpretation HQR0000606- The Application of the Goods and Services Tax (GST) to the Sale of Mobile Homes Unedited CRA Tags ETA Sch V, Part I, 2                                                                         25 McArthur Road, Place Vanier, 10th Floor, Tower C XXXXX                                                                                 Vanier, ON XXXXX                                                                                 K1A 0L5 XXXXX                                                                                 Case: HQR0000606 XXXXX                                                                                 NCS: 11950-1, 11645-1                                                                         June 12, 1997 Dear XXXXX This letter is in response to correspondence of January 31, 1997 from XXXXX Tax Services Office concerning the application of the Goods and Services Tax (GST) to the sale of mobile homes. ...

22 May 1997 GST/HST Interpretation HQR0000446- Sale/Lease of Residential Complex Unedited CRA Tags ETA 191(1)(b)(i) XXXXX Case: HQR0000446 XXXX  File: 11870-5                                                                         May 22, 1997 Dear XXXXX I am writing in response to a memorandum dated November 28, 1996, from XXXXX of the TIS unit in the XXXXX. ... The Vendor's lawyer advised the Purchasers' representative, by way of a letter dated XXXXXXXXX that XXXXX was "... prepared to rent the basement suite from your clients if your clients are interested in entering into a new tenancy agreement... ...