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Section 1 of Part I of Schedule IX to the ETA defines the "place of negotiation" 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, 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... ... Yours truly, Anne Kratz Electronic Commerce Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...

In that regard, policy paper P-077R, " Single and Multiple Supplies ", provides assistance. ...

The purchase price is either: •   as stipulated in advance in a schedule in the strata lot plan; or •   if not so stipulated, based on the fair market value of the leaseholder's interest "evaluated as if the lease did not expire". ... More precisely, this subparagraph (i) requires that the supplier "give possession (...) under a lease". ... Paragraph 254(2)(e) of the Act requires that, "... ownership of the... unit is transferred to the particular individual after the construction or substantial renovation thereof is substantially completed... ...

. / 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. ...

1 April 1998 GST/HST Interpretation HQR0000904- Sale of Lots Created by Consolidation and Subdivision Unedited CRA Tags ETA Sch V, Part I, 9(2)(c)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue  XXXXX                                                                                Vanier, Ontario  XXXXX                                                                                K1A 0L5 XXXXX Case: HQR0000904 XXXXX April 1, 1998 Subject: GST/HST INTERPRETATION Sale of Lots Created by Consolidation and Subdivision Dear Sir: This letter is in reply to your telephone enquiry concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sale of lots created by a plan of subdivision when the land subdivided was previously owned by the vendor in two or more contiguous parts. ...

. / 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. ...

. / 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. ...