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14 February 1996 GST/HST Interpretation 11645-8- Proposal for the Imposition of GST Under Division III of the Excise Tax Act Unedited CRA Tags ETA Sch VII, 1                                                                         11645-8(ms)                                                                         February 14, 1996 XXXXX This is in response to a facsimile message from Rob Allwright dated May 12, 1995, requesting our comments with respect to the implications of the above-referenced proposal for the imposition of GST under Division III of the Excise Tax Act. ... Leyton             Imports Unit Case File Doc. # 2213 (GENL) ...

Facts We understand from [...] that the facts are as follows: 1. [...] ... It acquired 100% of the shares of [...] (Company 2) an investment company registered in [...], and located in [...] ... Company 2 owns 100% of [...], a holding company and [...]% of [...], which has operations in [...] ...

The following questions and statements are contained in your letter and message: •   Question #1 (Finance) & Statement #1 XXXXX We have many national contracts that bundle the lease and service element of the contract into XXXXX[.] ... •   Question #4 (Finance) We will have leases that straddle the implementation date with intervals of more than one month. ... Interpretation Given •   Question #1 & Statement #1 If the provision of the service element of a contract is contingent upon the lease of the equipment, the supply under the contract will usually be considered to be a single supply of tangible personal property (TPP). ...

It states that trailing commissions are paid by […] ([…] a mutual fund company) to the Dealer for the delivery of services you receive. ... Operating charges of $[…] plus taxes of $[..]; and b. Trailing commissions of $[…]. 3. ... You also wish to know if […], as an investor, is entitled to a refund of the GST/HST equal to the amount paid by the funds held […]. ...

Cost less Residual)   10,350.00 Finance Charge per month (Finance Base x Money Factor)        109.35 Depreciation Charge per month (Depreciation Base / Term)        215.63 Lease Payment per month (Finance Charge + Depreciation Charge)        324.98 Step 2: Re-calculation of lease payment (for GST purposes only). ... Cost less Residual)                nil * Finance Charge per month (Finance Base x Money Factor)          63.70 Depreciation Charge per month (Depreciation Base / Term)                nil * GST Base (Finance Charge + Depreciation Charge)           63.70 GST per month (GST Base x 7%)             4.46 * Note: The proposed subsection 153(4) trade-in approach does not provide for negative amounts. ... Jones Director General Operations and Border Issues Division GST Rulings and Interpretations Directorate GAD #: 3092 (GEN) c.c.: M. ...

Cost less Residual)     9,500.00 Lease Payment per month (Depreciation Base / Term)        197.92 Step 2: Re-calculation of lease payment (for GST purposes only). ... Cost less Residual) nil * GST Base (Depreciation Base / Term) nil * GST per month (GST Base x 7%) nil * * Note: The proposed subsection 153(4) trade-in approach does not provide for negative amounts. ... Jones Director General Applications Division GST Rulings and Interpretations Directorate GAD #: 3167 (GEN) c.c.: M. ...

1 June 1996 GST/HST Interpretation 11645-2- Clarification of the Regulations Governing Evidence of GST Registration Unedited CRA Tags ETA Sch VII, 7.1                                                                         Telephone #: (613) 954-5124 Fax #: (613) 990-1233 11645-2 (crl) s. 413.1 Sch. ... Your facsimile provided the following information: •   newsstand copies of magazines are bulk shipped by motor carrier into Canada; •   the magazines are cleared Customs by either XXXXX and XXXXX depending on the destination of the shipment; •   when the magazines are shipped, the GST number appears on the papers presented to the Customs officer I understand from your facsimile that the GST registration number (Business Number) is being shown in the Identification Statement which usually appears in XXXXX pages of the magazine. ... Jones Director General Operations and Border Issues GST Rulings and Interpretations Policy and Legislation Branch GOBI # 3046 (Genl) c.c.: R. ...

1 March 1996 GST/HST Interpretation 11755-22- GST Interpretation Section 232 of the Excise Tax Act Unedited CRA Tags ETA 232                                                                         File #: 11755-22(km) XXXXX March 1996 Subject: GST Interpretation Section 232 of the Excise Tax Act Dear Mr. ... Such a credit or debit note must contain the following information, •   a statement or other indication that the document in question is a credit or debit note; •   the dealer's name and GST registration number; •   the customer's name (or the name of the customer's duly authorized agent or representative[)]; •   the date on which the credit or debit note is issued; •   a statement specifying whether the credit or debit note relates to an adjustment, a credit or a refund; •   the date on the sales agreement or invoice issued to the customer when the vehicle was sold; •   description of the vehicle (e.g. make, model, year, VIN #), and •   the amount of the reduction and the amount of GST in respect of that reduction (if the sales agreement or invoice did not show the purchase price and GST separately, then the credit or debit note should show a GST included amount along with a statement that the amount includes GST) Where a particular dealer has adjusted, refunded or credited an amount of GST to a customer according to the above rules, the dealer may, pursuant to paragraph 232(3)(b) of the ETA, deduct that amount of GST in determining their net tax for the reporting period in which the credit note is issued or the debit note is received. ...

16 November 1995 GST/HST Interpretation 11925-3[2]- Whether a Proprietorship Operation that Receives More than 40% of its Revenue from Government Funding Could Constitute a Qualifying Non-profit Organization for the Purpose of the 50% Rebate Provided in Section 259 of the Excise Tax Act (ETA) Unedited CRA Tags ETA 123(1) non-profit organization; ETA 259                                                                         File # 11925-3(EB)                                                                         Doc.# 815                                                                         Leg. ... •   Is XXXXX entitled to claim the 50% rebate available to "qualifying non-profit organizations"? Conclusion •   A sole proprietorship will not meet the definition of a "non-profit organization" provided in subsection 123(1) of the ETA. ...