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The association also provides information about XXXXX medicine and provides referrals to member XXXXX doctors across Canada. •   Members of the Association receive: •   a Guide to the Ethical Conduct of XXXXX Physicians; •   Standards of Practice that have been developed by the association; •   the association's quarterly newsletter, XXXXX, which provides a forum for sharing knowledge and information among members; •   a complimentary subscription to the XXXXX[;] •   a special discount to the XXXXX[;] •   a membership directory; •   brochures and promotion material for member's use at cost. ... The association develops and implements public relation strategies with regards to government, the public and other professions; •   a political link between the profession and federal government •   a common forum where members can share and exchange information with suppliers and business contacts at the annual general meeting; and •   a vote at the annual general meeting or any special meetings called by the Board of Directors. •   Annual dues are as follows: XXXXX[.] •   Membership in the Association is not necessary in order for individuals to maintain their professional status. ... These are, in summary: •   an indirect benefit intended to accrue to all members (whether or not all members, or only a few, actually do benefit from it); •   investigation, conciliation and similar services for settling disputes among members; •   the right to vote and participate in meetings; •   the right to purchase property or services at their fair market value; •   the right to membership discounts, where the total value of the discounts is insignificant (i.e. less than 30%) relative to the membership dues; and •   newsletters, reports and publications that are insignificant in value relative to the membership fee or that contain information on the body's activities and financial status and that may be significant in value but for which no fee is normally charged to non-members. ...

BACKGROUND We understand that you are providing services as a[n] […] acupuncturist in the provinces of […] through your business, […]. You are registered for GST/HST as a sole proprietor under the business number noted above. […]. The services you provide are not payable or reimbursed by a provincial health insurance plan. […]. ...

1 June 1996 GST/HST Interpretation 11820-3[2]- The Visitor's Rebate Program Unedited CRA Tags ETA 252(1); ETA 132(1)                                                                         File # 11820-3(MB) Doc # 2893G Ref: Ss 252(1) & Ss 132(1) XXXXX Subject: The Visitor's Rebate Program Dear XXXXX This is in response to your telephone conversations with a member of my staff and your letter of April 18, 1996, concerning the eligibility of XXXXX on permanent assignments in XXXXX to receive a GST Visitor's rebate on items purchased when they periodically return to Canada on leave or temporary duty. ...

The Partnership’s representative states that the agreements have been assigned to the Partnership; however, no documentation was provided to this effect. 14. […][Based on information provided]:(Footnote 1): * The Partnership owns the […] assets […], and [ACo] had prior contractual and business relationships with the counterparties. […] assets are held by the Partnership, […] revenue is reported in the Partnership. * With respect to […][the Supply] to [CCo], the Partnership is the […][person] [who] would be the party to invoice and collect the tax. However, since [CCo] and [ACo] had a previous relationship which was continued […], [ACo] is billing [CCo]. 15. […][Your submission did not include] any agreement authorizing [ACo] to act as agent of the Partnership […]. […] [ACo] [does not] receive any remuneration from the Partnership for services of acting as its agent. 16. ... FOOTNOTES 1 […]. 2 […]. 3 A completed Form GST506 alone is not sufficient evidence that an agency relationship exists between parties. ...

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 148153   January 18, 2013 Dear [Client]: Subject: GST/HST INTERPRETATION Small suppliers and non-substantial renovations Thank you for your letter of October 2, 2012, concerning the application of section 192 of the Excise Tax Act (ETA) to a non-substantial renovation performed by a non-registered small supplier and how the application of that section would affect the person's small supplier status. ... Yours truly, Lisa Papineau Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate     ...

Letter dated [mm/dd/yyyy], from the Supplier’s representative, […], briefly outlining the business relationships and activities of the Supplier. 3. Revenue sharing report detailing the calculations and payments made to the Supplier by […] (CanCo), […]. 4. […] Application between a Canadian retailer (Merchant), CanCo, and […] and […] (Canada Members). 5. ... Letter dated [mm/dd/yyyy], from CanCo to the Supplier discussing the […] program with […]. ...

14 March 1995 GST/HST Interpretation 11995-1[1]- The Storage of Empty Containers Which Have Been Repositioned Under the                                                                         signed 950314                                                                         File: 11995-1(DRM)                                                                         Doc: 100 XXXXX March 14, 1995 Subject: The storage of empty containers which have been repositioned under the XXXXX I refer to your letter of November 17, 1994, to Mr. ... Venne Director Tax Policy- Special Sectors GST Policy & Legislation c.c.: A D'Abramo c.c.:      A. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following facts were provided in your letter: •   XXXXX; •   One of your XXXXX would like to purchase tax-free tobacco XXXXX; •   The tobacco is for resale for profit to fund XXXXX. •   A is a XXXXX under the authority of the XXXXX; •   A is not situated on a reserve pursuant to the Indian Act; •   B is a registered Indian who is the holder of an Indian Status card and is entitled to tax relief under section 87 of the Indian Act; •   Cs are Indian and non-Indian XXXXX; •   Between A and B there is mutual consent that B will act as an agent for A; •   Upon the request of A, B will purchase a supply of tobacco XXXXX; •   Once A is in possession of the tobacco, the tobacco will be resold XXXXX to Indian Cs XXXXX. ... Chesterman Aboriginal Affairs Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2005/11/16 — RITS 61756 — Internet Sales to Indians ...

18 December 1996 GST/HST Interpretation 11640-3[1]- Paragraph 2(a) of Part V of Schedule VI to the ETA Unedited CRA Tags ETA Sch VI, Part V, 2(a); ETA Sch VI, Part V, 4                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 Files #: 11640-3(dc) Sch. ...

Ryhorchuk Telephone: (613) 954-8585                                                                         Fax: (613) 990-1233                                                                         11650-10 (pl)                                                                         Section 169 & 175 XXXXX April 26, 1996 Dear Mr. ... Department's Position: We have recently revised draft Policy Statement P-184: " Credit card expenses and the registrant's use of the 6/106ths factor for claiming input tax credits " which discusses in general terms the conditions that must be satisfied by a registrant when claiming an ITC using the 6/106ths factor on business related expenses incurred by an individual on a company credit card. ... Jones Director General Applications Division GST Rulings and Interpretations Attachment GAD #: 2807 (GEN) c.c.: M. ...