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23 October 1998 GST/HST Interpretation HQR0001326[2]- ITC Entitlement Under the Special Quick Method for Public Service Bodies Unedited CRA Tags ETA 227(1); ETA 123(1) improvement; ETA Sch V, Part VI, 25(g); ETA 211; 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: HQR0001326 Attention: XXXXX October 23, 1998 Subject: GST/HST INTERPRETATION ITC Entitlement under the Special Quick Method for Public Service Bodies Dear Sir: Thank you for your facsimile of September 10, 1998 concerning input tax credit (ITC) entitlement under the Special Quick Method for Public Service Bodies with respect to the construction of a building situated on, and other improvements to, leased land. ... Subsection 21(1) of Part V of the above Regulations provide that the calculation of net tax of the registrant is determined by the following formula: A + B- C where the description of "C" is the total of: "(a) all amounts each of which is an input tax credit of the registrant (i) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of real property acquired by way of purchase by the registrant or an improvement thereto where the cost to the registrant of the improvement is at least $10,000, (ii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of a supply by way of sale to, or importation by, the registrant of personal property that was acquired or imported by the registrant for use as specified property and the fair market value of which at the time of the supply, or the value of which determined under section 215 of the Act at the time of the importation, as the case may be, is at least $10,000, (iii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of an improvement to a specified property (other than real property) of the registrant, where the cost to the registrant of the improvement is at least $10,000 and the registrant has claimed, or is entitled to claim, an input tax credit in respect of the last supply to, or importation by, the registrant of the specified property". ...

28 September 1998 GST/HST Interpretation HQR0001103- GST Treatment of Recreation Centres Supplied Concurrently with Residential Complexes                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road XXXXX                                                                                 Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001103 11950-15; 11870-14-2                                                                         September 28, 1998 Dear XXXXX We are writing in response to a memorandum (with attachments) from XXXXX[.] ...

27 October 1998 GST/HST Interpretation HQR0001375- Long Term Lease of Real Property Schedule V, Part VI, section 25 Unedited CRA Tags ETA 123(1) business; ETA 123(1) public sector body; ETA 123(1) public service body; ETA 123(1) supply; ETA 136(1); ETA 211(1); ETA Sch V, Part VI, 1 public sector body; ETA Sch V, Part VI, 1 public service body; ETA Sch V, Part VI, 25                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001375 XXXXX                 File: 11895-4 Attention: XXXXX October 27, 1998 Subject: GST/HST INTERPRETATION Long term lease of real property Schedule V, Part VI, section 25 Dear XXXXX Thank you for your letter of September 29, 1998 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to long term leases of real property by public service bodies, written in response to our letter of September 23, 1998. ... Yours truly, Michael Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: Excise Tax Act, subsection 123(1) business, public sector body, public service body, supply Excise Tax Act, subsection 136(1) Excise Tax Act, subsection 211(1) Excise Tax Act, Schedule V, Part VI, section 1 "public sector body", "public service body" Excise Tax Act, Schedule V, Part VI, section 25 NCS Subject Code(s): 11895-4 ...

28 May 1998 GST/HST Interpretation HQR0000916[1]- Application of Goods and Services Tax (GST) to the Supply of Certain Parts and Accessories for Prescription Eyewear 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 Avenue Vanier, Ontario K1A 0L5 XXXXX Case: HQR0000916 XXXXX                 B.N.: 100868165 XXXXX May 28, 1998 Subject: GST/HST INTERPRETATION Application of Goods and Services Tax (GST) to the Supply of Certain Parts and Accessories for Prescription Eyewear 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 certain supplies related to corrective eyewear made by your firm. ... Revenue Canada released in July of 1997 a draft Policy Statement P-211 entitled "Whether Parts for Prescription Eyewear (Partly Finished Lenses or Lens Blanks and Frames) are Specially Designed Parts For Purposes of Section 32 of Part II of Schedule VI to the Excise Tax Act ". 1. ...

28 May 1998 GST/HST Interpretation HQR0000916[2]- Application of Goods and Services Tax (GST) to the Supply of Certain Parts and Accessories for Prescription Eyewear 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 Avenue Vanier, Ontario K1A 0L5                                                                                XXXXX Case: HQR0000916  XXXXX May 28, 1998  XXXXX 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 certain supplies related to corrective eyewear made by your firm. ... Revenue Canada released in July of 1997 a draft Policy Statement P-211 entitled "Whether Parts for Prescription Eyewear (Partly Finished Lenses or Lens Blanks and Frames) are Specially Designed Parts For Purposes of Section 32 of Part II of Schedule VI to the Excise Tax Act ". 1. ...

30 April 1998 GST/HST Interpretation HQR0000840- Registrar of Imported Vehicles Unedited CRA Tags ETA Sch V, Part VI, 20                                                                         GST/HST Rulings and Interpretations Directorate XXXXX Place Vanier, Tower C, 10th Floor XXXXX                                                                                 25 McArthur Avenue  XXXXX                                                                                Vanier, Ontario  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0000840                                                                         April 30, 1998 Dear XXXXX: Thank you for your letter of August 29, 1997, with attachments, concerning the application of the goods and services tax (GST) harmonized sales tax (HST) to the transactions described below. ...

17 March 1998 GST/HST Interpretation HQR0001083- Election- Unedited CRA Tags ETA 150                                                                         GSTHST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX March 17, 1998 XXXXX M. Guerra                                                                         Case: HQR0001083 XXXXX File: 3; 5 Subject: GSTHST APPLICATION RULING Dear XXXXX Thank you for your facsimile of February 25, 1998, with attachments, concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to the situations described below. ...

Their passengers are entitled to a "free baggage allowance" as part of their transportation service which consists of 2 free pieces of baggage based on typical industry standards: •   one piece of baggage can weigh up to 32 kg and measure up to 10" x 21" x 31"; and •   the other piece of baggage can weigh up to 20 kg and measure up to 10" x 20" x 26". 1. ...

PLEASE REFER TO CASE # 35035. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX XXXXX Case: 30908September 29, 2000 Subject: GST/HST INTERPRETATION Tax Treatment of the XXXXX Dear XXXXX Thank you for your letter of April 17, 2000, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of the XXXXX course made by the XXXXX ("the Centre"). ... At this point, it is worth noting that the clause in paragraph 9(a), "... or that follows a curriculum designated by, a school authority" refers, in part, to situations where, for lower grades, there may not be course "credits" but there will be a "curriculum. ...

Policy P-104, " Meaning Of 'Mobile Home', 'Residential Unit' And 'Residential Complex' In The Context Of Mini-Homes, Park Model Trailers, Travel Trailers And Motor Homes ", requires that a park model trailer be affixed to land in the same manner as a house, but it does not explicitly require that a park model trailer be bolted down in order to be permanently affixed. ...