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The restaurant located in the XXXXX is owned and operated by ***. *** reports its net tax for this restaurant in a separate return as authorized under section 239. 4. ... It is further our view that when *** pays amounts to Co A and Co B in lieu of the discounts conferred to the Card bearers, the amounts represent consideration for taxable supplies of meals and beverages by the restaurants to ***. ... Legislative References: ETA: subsection 136(2), subsection 240(3), section 169, section 2 and 9 of Part I of Schedule V, CBA 2005 Q28 Meaning of "Coupon" & Provision of a Billing Credit NCS Subject Code(s): 11755-7 2007/06/12 — RITS 94176 — Eligibility for Accommodation Rebate ...

Afterwards, if payment in full is not received within the specified period, the Club may take any of the following actions: •   Enforce its lien upon such XXXXX as provided XXXXX. •   Subject to applicable law, bring an action to recover a money judgment for the unpaid XXXXX or to enforce the Club's lien against a XXXXX for unpaid XXXXX. •   Suspend the XXXXX rights and privileges pursuant to his/her XXXXX and XXXXX. ... More particularly, the sale must conform to XXXXX, that is, in general: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The sale of resort points must meet the conditions cited above to qualify as a sale of property seized pursuant to the XXXXX, and not a sale of new points. ... NCS Subject Code(s): R 11643-3-11950-1 2004/10/08 — RITS 49550 — GST Status of Medical and Assistive Devices ...

The costs fall within the following categories: •   Architect •   Building Construction •   Inside Workstations and Furniture •   Outside Landscaping •   Signs •   Plumbing and Other Costs 4. ... Under paragraph (a) of the definition of "basic tax content" in subsection 123(1), the BTC of the XXXXX property would be: (A- B) x C A is the total of (i) GST payable on acquisition XXXXX (ii) GST payable on improvements XXXXX XXXXX B is the total of * (i) part of A the XXXXX is exempt from paying XXXXX (iii) part of A the XXXXX was entitled to as a rebate (XXXXX) XXXXX XXXXX C is the lesser of one and H/I where H is the current fair market value of the property and I is the total of the consideration paid on the acquisition of the property and improvements to the property. ... Accordingly, the immediate net tax effect of the section 211 election would be as follows: GST collectible on deemed sale (para. 211(2)(a)) $XXXXX ITC available at time of deemed sale (s. 193(2)) (XXXXX[)] ITC available on deemed acquisition (s. 169(1)) XXXXX (XXXXX) Net tax (refund) (XXXXX *[)] Percentage use of the entire property in commercial activities (example). ...

24 November 1997 GST/HST Interpretation HQR0000349[1]- Règlement sur les coentreprises Unedited CRA Tags LTA 273                                                                         le 24 novembre 1997  XXXXX Direction des décisions et de  XXXXX                l'interprétation de la TPS/TVH  XXXXX                Place Vanier, Tour C, 9ième étage  XXXXX                25, rue McArthur  XXXXX                Vanier (Ontario) K1A 0L5                                                                         HQR0000349                                                                         Numéro de dossier: 11660-9  XXXXX La présente fait suite à votre lettre du 17 septembre 1996 dans laquelle vous demandiez qu'un certain type d'activité soit inclus au Règlement sur les coentreprises (TPS) (Règlement) afin que les participants puissent faire un choix en vertu de l'article 273 de la Loi sur la taxe d'accise (LTA). ... Mailer             M. Leblanc ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX The total value for both rides is $XXXXX (US Funds) 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/04/01 — RITS 37807 — [Definition of "Health Care Facility"] ...

1 May 1997 GST/HST Interpretation HQR0000457- Application of the GST on Financial Services Provided by an Insurer Unedited CRA Tags ETA 123(1) financial service XXXXX Attention: XXXXX Case #: HQR0000457                                                                         File: 11585-21                                                                         May 1, 1997 Dear XXXXX This letter is in reply to your letters dated December 11, 1996 and March 04, 1997 with respect to the services provided by the XXXXX and the applicability of the Goods and Services Tax (GST). ... In this regard, XXXXX XXXXX states, in part, "... a premium deposit reasonably sufficient for the risk assumed by the exchange". XXXXX defined reciprocal insurance exchanges as "... unincorporated organizations which rely on their members or subscribers to underwrite the risks inherent in their activities". ...

30 May 1997 GST/HST Interpretation HQR0000629- Registered Pension Plans- Unedited CRA Tags ETA 259 XXXXX Case #: HQR0000629                                                                         File: 11585-32                                                                         May 30, 1997 XXXXX This letter is in response to your facsimile received April 07, 1997 with respect to the registered pension plans of XXXXX[.] ... XXXXX has also instructed XXXXX to allocate XXXXX of "Asset & Fund Administration Fees" as Plan Trust Expenses and the remaining XXXXX as Employer Expenses. ... Allocation Method Our understanding is that Asset & Fund Administration Fees (AFA Fees) are charges for both trustee and custodial services provided by the trust company. ...

29 January 2015 GST/HST Interpretation 162974- Supply of boat tours Unedited CRA Tags ETA 163(3), ETA 165, Indian Act: 87, TIB-039 GST/HST Administrative Policy — Application of GST/HST to Indians; 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 du revenu du Canada. ... STATEMENT OF FACTS We understand from your […][correspondence] that: 1. you are making this inquiry on behalf of your client who is an Indian (Footnote 1) under the Indian Act; 2. your client is […] registered for GST/HST purposes whose business activities consist of […], providing […] boat tours (“the boat tours”) by canoe and […](“the boat”), and operating a […] and convenience store on a reserve in [Province X]; 3. your client sells tickets for the boat tours from his convenience store that is located on a reserve; 4. a guide accompanies the participants on the boat tours that last for […] hours to […] hours. ... The boat tours go out around […] and return to [location A]. The water from which the boat tours depart is ocean and is not part of the reserve; 6. your client will provide lunch to the participants if requested, but the lunch must be ordered and paid for […] days in advance of the boat tour. […] shows the price for the lunch separately from the tour. ...

Drive-through rapid COVID-19 testing services (Service 1) * The test is administered by a registered nurse (RN) at the Client’s testing site. * The customer registers, books a time slot, and pays online. * The customer is charged a single fee for both the test kit and the administration of it. ... Virtual consultation for COVID-19 self-testing (Service 2) * The consultation is done with an RN. ... "         ...

As well, I had requested information on the following questions: •   Who do the assets used by the XXXXX belong to XXXXX? •   Who approves the books and records of XXXXX at year-end? •   Is the office of XXXXX on a reserve? ... Yours truly, Karen Bennett Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/03/21 — RITS 81870 — Acquisition of Farmland Held in Joint Tenancy ...