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The specific guidelines identified in CCRA Policy to help in determining whether the connection between the service and the tangible personal property is sufficient for the service to be "in respect of" the property consists of two questions: •   Is the service designed, developed or undertaken to fulfill or serve a particular need or requirement arising from or relating to the property? •   Is the relationship between the purpose or objective of the service and the property reasonably direct? ...

20 February 2001 GST/HST Interpretation 32402- PROPOSED LAW/REGULATION Unedited CRA Tags ETA 213; ETA 213.2; ETA Sch VII, 8.1; ETA Sch VII, 8.3 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX Case #: 32402February 20, 2001 Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION Dear XXXXX Thank you for your letter of August 17, 2000, (with attachments), which you faxed to Mr. ... Chamaillard Senior Technical Analyst Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate c.c.: XXXXX Legislative References: sections 213 & 213.2 and proposed sections 8.1 to 8.3 of Schedule VII. ...

The SQM provision permitting ITCs on acquisition of real property and on the acquisition of improvements to real property is subparagraph (a)(i) of the description of "C" in the formula for net tax "A + B- C" in subsection 21(1) of the Regulations noted above. This provision permits a PSB, for a particular reporting period in which the SQM election is in effect, to claim ITCs for improvements ("Improvement" for purposes of Part IX of the ETA and the Regulations thereto is defined in subsection 123(1) as: "... in respect of property of a person, means any property or service supplied to, or goods imported by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that) made to real property, provided such real property is acquired by way of purchase. ...

18 February 2002 GST/HST Interpretation 6939- Application of GST/HST to a Real Property Development Carried Out by a Trust That is Created by a Status Indian Unedited CRA Tags Indian Act 87; 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 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 6939February 18, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to a real property development carried out by a trust that is created by a status Indian Dear XXXXX: This refers to your previous letter, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a trust scenario concerning status Indians. ... Yours truly, Dwight Kostjuk Aboriginal Affairs Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: Chron. ...

In your letter XXXXX, you requested a ruling on the following points: •   That the CCRA designate XXXXX to be a municipality pursuant to section 259 of the Excise Tax Act ("ETA") XXXXX. •   That the supplies between XXXXX be exempt pursuant to paragraph (a) of section 28 of Part VI of Schedule V to the ETA. ...

. / 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: 247663 Business Number: […] Dear [Client]: Subject: GST/HST interpretation proposed law/regulation- Strata-titled townhomes and the purpose-built rental housing (PBRH) rebate Thank you for your correspondence of May 6, 2024, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to strata-titled townhomes and the purpose-built rental housing (PBRH) rebate. ...

13 August 1998 GST/HST Interpretation HQR0000242- Employer Contributions Made Into Union Trust Funds Unedited CRA Tags ETA 123(1); ETA 149(1); ETA Sch V, Part VII, 1                                                                         Telephone: (613) 954-5021 Fax: (613) 990-1233 XXXXX HQR0000242 XXXXX                 11735-1 (pl) XXXXX Subsections 123(1) & 149(1) XXXXX                 Section 1, Part VII of Schedule V XXXXX                                                                         August 13, 1998 Dear XXXXX This is in response to your previous letters and several subsequent telephone conversations regarding the application of the GST/HST to contributions made by employers into various employee benefit plans operated as union trust funds. ...

. •   On April 1, 1997, the harmonized sales tax (HST) replaced the goods and services tax (GST) and the provincial sales tax (PST) in the three participating provinces of Nova Scotia, New Brunswick and Newfoundland with a harmonized tax rate of 15%. To the extent that supplies are taxable supplies (which are not zero-rated), tax must be collected at the harmonized rate. •   In 1996, a revised treatment for input tax credits in respect of used goods and the new trade-in approach came into effect. ... Yours truly, Gisèle Prévost, CGA Officer General Operations & Border Issues Division GST/HST Rulings and Interpretations Directorate Encl.: Legislative References: 153(4) ETA NCS Subject Code(s): I-65009 ...

Subsection 10(1) of the Regulations provides, in part, that when there is to be a single final recipient of a supply of a computer-related service (such as Web site hosting) made by a particular supplier, and the recipient acquires the supply under an agreement with the particular supplier or another supplier, the supply is made in a particular province if the final recipient avails itself of the service at a single ordinary location in that province, and either •   the particular supplier maintains information sufficient to determine that location; or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ...

30 June 1995 GST/HST Interpretation 11846-3[1]- Application of GST to Funding Received by the Unedited CRA Tags ETA Sch V, Part VI                                                                         11846-3 (LFR)  XXXXX Manager, Interpretation and Services                              XXXXX Tax Services Office XXXXX                                                                                 June 30, 1995 Dear XXXXX: This is reply to XXXXX enquiry of March 16, 1994 in which he asked whether we agree with the opinions expressed in his letter regarding the application of GST to funding received by the XXXXX. ... As indicated in Schedule B of the Agreement between the XXXXX and the XXXXX, " XXXXX. ... All of the activities carried out by the XXXXX are made in furtherance of its principal goal of providing confidential assistance, through counselling and other related services, to individuals experiencing personal problems (e.g. emotional/psychological concerns; marital/relationship conflict; drug & alcohol abuse problems). ...