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17 July 1995 GST/HST Interpretation 11635-3- Link Between Consignment Sales and Carrying on Business in Canada Unedited CRA Tags ETA 240(3)(b)                                                                         11635-3 (gjor)  XXXXX Interpretations and Services  XXXXX District Office Excise/GST                                                                           July 17, 1995 This is in response to your E-Mail dated October 18, 1994, concerning the above subject. ... In that case, Geigy, a Montreal drug manufacturer which shipped annually about $450,000 worth of its product to British Columbia in response to orders received and filled in Montreal, was held not to be " carrying on business" in British Columbia. ... Jones Director General Tax Policy GST Rulings & Interpretations Policy and Legislation Branch- XXXXX sign-off: Mitch Bloom c.c.: Imposition Team G. ...

The application of the GST to the aforementioned supplies of real property by the XXXXX will be as follows: •   the sale of House A and the land reasonably necessary for its use and enjoyment as a place of residence will be exempt under section 2 of Part I of Schedule V to the Act, with excess land exempt under section 9 of Part I of Schedule V, •   the sale of the vacant lot will be exempt pursuant to section 9 of Part I of Schedule V, and •   the sale of House B and the land that was placed on the market in May of this year will be exempt pursuant to section 2 of Part I of Schedule V, with any excess land exempt under section 9 of Part I of Schedule V. 3. ...

22 October 1998 GST/HST Interpretation HQR0000589- Subdivision of Lot and Subsequent Sale Unedited CRA Tags ETA 123(1) builder; ETA 123(1) supply; ETA 191(1); ETA 196.1; ETA 208(2); ETA Sch V, Part I, 2; ETA Sch V, Part I, 9                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX XXXXX XXXXX XXXXX Case: HQR0000589 XXXXX                 File: 11870-5; 118702; 11950-2; 11950-6 Attention: XXXXX October 22, 1998 Subject: GST/HST INTERPRETATION Subdivision of lot and subsequent sale Dear Mr. ... Secondary issues (a) & (b) XXXXX has provided us with comments on the facts and transactions in question. ... 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) builder, supply Excise Tax Act, subsection 191(1) Excise Tax Act, section 196.1 Excise Tax Act, subsection 208(2) Excise Tax Act, Schedule V, Part I, section 2 Excise Tax Act, Schedule V, Part I, section 9 NCS Subject Code(s): 118702; 11950-2; 11950-6 ...

In the context of the arrangement in this case, it does not appear that the establishment obtains ownership of the crafts, nor that it is a recipient of a supply of the crafts, for various reasons including: •   The agreement between the parties does not contemplate, either explicitly or implicitly, a transfer of ownership of the crafts from the crafter to the establishment. XXXXX[.] •   There is no indication in the agreement that the establishment has agreed to purchase the crafts at any time. ... If crafts are sold through the booth, the establishment becomes entitled to charge a XXXXX fee to the crafter, which, in the context of the arrangement, would be analoguous to a commission. •   The sales fee is to be calculated as a percentage of the total value of the crafter's sales. ...

Interpretation Given This interpretation is based on the following assumptions: •   the LDC supplies the electricity to the retailer who, in turn, supplies the electricity to the consumer; •   the nature of the supplies made to the consumer under either billing option are that of separate supplies made by the retailer and the LDC, for example, supplies of electricity are made by the retailer and supplies of distribution services are made by the LDC, both of which occur simultaneously; and •   the LDC is not an agent of the retailer and vice-versa. ...

. / Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...