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VI, partie IV, 1.1                                                                         Direction des décisions et de l'interprétation de la TPS/TVH 25, avenue McArthur, 9ème étage, tour "C"  XXXXX                                                                                Vanier (Ontario)  XXXXX                                                                                K1A 0L5  XXXXX Codification-sujet: 11845-2(rl)  XXXXX                Numéro de dossier: HQR0000778                                                                         le 27 mai 1998  XXXXX La présente fait suite à votre lettre du 23 mars 1998 adressé à Mme Susan Mailer, gestionnaire de l'unité des Industries. ...

The payment of the monthly fees entitles residents, among other things, to use the community recreational facilities, including a $ XXXXX recreation centre and tennis courts. ... However, as per Policy Statement P165 entitled "Fair Market Value (FMV) For Purposes of the Excise Tax Act ", the Department's position is that FMV represents the highest price, expressed in terms of money or money's worth, obtainable in an open and unrestricted market between knowledgeable, informed and prudent parties acting at arm's length, neither party being under any compulsion to transact. ...

2 March 1998 GST/HST Interpretation HQR0000567- Applications of the GST/HST to the Services of a Low Emissions Vehicle Program Unedited CRA Tags ETA 123(1) non-profit organization; ETA 133; ETA 135; ETA 141.01; ETA 153(1); ETA 153(3); ETA 165(1); ETA 181.1; ETA Sch V, Part VI, 10                                                                         Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000567 XXXXX March 2, 1998 XXXXX Dear XXXXX Thank you for your letter of February 14, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to the transactions being undertaken by the XXXXX ("the Program"). ... The Program does not have, to any significant extent, directors, officers, or employees that are common with XXXXX For instance, the Program has its own Steering Committee made up of: · XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 23. ...

. •   "Delivered" refers to those situations where delivery of the TPP under the applicable law of the sale of goods is effected by actual delivery. In other words, delivery of the TPP may be effected by a transfer of the actual physical custody of the TPP from the buyer to the seller. •   "Made available" refers to those situations where delivery of the TPP under the applicable law of the sale of goods is effected by constructive delivery (i.e., actual physical possession of the TPP is not transferred to the recipient of the supply). ...

The enclosed Departmental Policy Paper P-215, " Determination of Whether An Entity Is A 'Non-Profit Organization' For Purposes Of The Excise Tax Act ", provides further explanation of the term non-profit organization. ...

Warren, Rulings Officer, Real Property Unit, GST R & I, letter to XXXXX XXXXX (HQR0001063, October 2, 1998)D. Hooley, Senior Technical Analyst, Real Property Unit, Excise & GST/HST Rulings, Email message to C. ...

Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ... A copy of Policy Statement P-222 Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of the Excise Tax Act " is also enclosed for your reference. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Each Concurrent Lease will commence on the lease date set out on the Asset Lease and ends "... ...

The Head Lease has the following terms relevant to the issues of this interpretation: (a) The XXXXX Assets will remain property of, and title to the XXXXX Assets will remain in, the Utility; XXXXX (b) The City shall retain possession and quiet enjoyment of the XXXXX Assets until the end of the lease term; XXXXX (c) The Head Lease calls for a lease term of XXXXX years; XXXXX (d) The Utility has the right of early termination after XXXXX years of the lease term has lapsed; XXXXX (e) The City agrees to pay an annual rent for the XXXXX Assets and the parties acknowledge that the GST is applicable to the rent payments; XXXXX (f) The City is granted the right to prepay XXXXX % of the total annual rent for the lease term at the present value of the annual rent over the lease term using a discount rate of XXXXX % (note, this right was exercised by the City); XXXXX (g) The Utility acknowledges and agrees that the City shall be permitted to assign or sublet the XXXXX Assets to another party to operate as contemplated in XXXXX (h) Where the City assigns or sublets the Head Lease or the XXXXX Assets, such assignment or subletting shall not merge with the Head Lease; XXXXX and (i) The "lessee[City] agrees that the XXXXX Assets remain the property of the Utility notwithstanding the manner in which or the degree to which the same may be attached or affixed to realty"; XXXXX 3) The City and the Utility entered into the Sublease dated XXXXX (Sublease) whereby the City, as lessor, subleased the XXXXX Assets to the Utility, as lessee. ...

However, as the terminology and rules related to the ownership of the copyright may differ between the U.S. and Canada, Can Co. has established a XXXXX % owned subsidiary based in XXXXX to serve its U.S. clients. ... In accordance with this provision, a supply of IPP is considered to be made in a province if the place of negotiation ("place of negotiation" of a supply refers to "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works, or to which that individual ordinarily reports, in the performance of the individual's duties in relation to the activities of the supplier in the course of which the supply is made... ...