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13 December 1995 GST/HST Interpretation 11915-2[2]- Educational Services Unedited CRA Tags ETA Sch V, Part III, 7                                                                         File: 11915-2(DRM)                                                                         Doc: 2363                                                                         S. 7/Pt. ... For your information, I have enclosed a copy of the booklet entitled " Doing Business in Canada, A Guide for Non-Residents ". ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

The following are key concepts with respect to discretionary complimentaries: •   Patrons earn discretionary complimentary Canadian dollars based on XXXXX. •   XXXXX. •   Only notional Canadian dollar amounts are accumulated based on information from the XXXXX information system in the discretionary account. •   Only Canadian dollar amounts reduce the discretionary account. 5. The following are key policies and information related to discretionary complimentaries: •   Complimentary vouchers are issued at the discretion of XXXXX employees. •   Complimentary vouchers must be used within XXXXX days. •   The unused portion will not be refunded (e.g., meal voucher $10, cost of meal $8.50, reduction in discretionary account $10 and a cash refund is not provided to the patron). •   Complimentary vouchers can be issued to a patron for use at a particular XXXXX facility irrespective of which location the patron earned the discretionary dollar amounts. •   Complimentary vouchers are not issued for "free" goods or services. ... Yours truly, Ken Syer Manager Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2006/03/30 — RITS 62164 — Cemetery Property and/or Services Under a Pre-need Arrangement ...

. / 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. ... The fees consist of various individual charges such as: * Application fee; * Plan Revision (pre-draft approval); * Emergency extension (3 months); * Draft approval extension (one year); * Registration; * Phased draft approval; * Phase revision and sub-phasing; * Exemption fee; * Vacant land or common element; * Final approval; * Condominium conversion; * Local official plan amendment; * Legal administrative fees; and * Development financial administrative fee. ... Further, an administrative fee levied by a municipality must satisfy all of the following requirements to be deemed consideration for an exempt supply under section 189.1: * the person paying the levy is a holder or applicant for a right that would be exempt under paragraph 20(c) of Part VI of Schedule V; * the amount is levied for the purposes of recovering the costs of administering a regulatory program relating to the right; and * a failure to pay the levy would result in a denial, loss of, a restriction in the exercise of, or a change in the persons entitlement under the right. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Statement of Facts Our understanding of the facts are as follows: •   Your client, XXXXX is not resident in Canada and is not registered for GST/HST purposes. •   XXXXX will temporarily import XXXXX equipment consisting of XXXXX to be tested XXXXX. •   The testing will take place in XXXXX. * The equipment has a total value of approximately $XXXXX and will be shipped into Canada XXXXX and will be returned to XXXXX. •   For purposes of this test, XXXXX. •   The Canada Border Services Agency has determined that the conditions of Item 17 of the Temporary Importation (Excise Levies and Additional Duties) Regulations (i.e., articles to be tested and specialized test equipment permanently attached to or installed on those articles) are met for the temporary importation of the XXXXX equipment. ... Yours truly, Jeff Frobel Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/01/31 — RITS 58133 — Transfers of Farmland ...

The Facility is a XXXXX: •   XXXXX. XXXXX XXXXX •   XXXXX: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX. 3. ... The characteristics of the different levels of XXXXX are as follows: •   Level I- The individual requires moderate assistance with activities of daily living and minimal professional care/supervision. •   Level II- The individual has more complex care needs and requires additional professional care/supervision. •   Level III- The individual exhibits severe behavioural disturbances on a continuing basis and presents significant management problems. ... XXXXX. 2006/06/23 — RITS 45331 — Supply of Marketing/Promotion Campaign Services ...

We understand the following […]: 1. […] ([…][the Company]) operates the website [...] ... The Website is an on-demand video site that allows […][users] […] to access and view […] development content as required by their respective […] regulatory bodies. 2. ... An […] (Agreement) was entered between […][the Party] and the Company. […]. ...

We understand that the Company is a manufacturer of various machine parts for the [...] industries. In this case, the Company ships parts from their plant in [...] [City 1, Province X] (a non-harmonized province) to [...] (the "service provider"), a sub-contractor in [Province Y] (a harmonized province), for a specialized heat treatment process as described in Company purchase order #[...] and #[...] and service provider invoice #[...]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The conditions for the availability of the code 8 rebate for a travel allowance provided by a band or a BEE as an inducement to gain or maintain the employment of the recipient of the recipient of the allowance are: •   where the employer is a BEE, the employer must maintain a presence on a reserve; •   the employer must provide the allowance to its employee, and not to a self-employed contractor; •   the underlying activity must be a band management activity and not a commercial activity for which input tax credits are available; •   the other requirements under B-039R2 are met (e.g., 2-year time-limit on the rebate); and •   the amount of the allowance and the frequency of the travel must be reasonable in the circumstances. ... Dwight Kostjuk Rulings Officer Aboriginal Affairs Unit Excise & GST/HST Rulings Directorate 2005/12/19 — RITS 63297 — [Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a Certain Management and Operating Lease Agreement] ...

Cost less Residual) 2,350.00 Finance Charge per month (Finance Base x Money Factor) 76.15 Depreciation Charge per month (Depreciation Base / Term) 48.96 Lease Payment per month (Finance Charge + Depreciation Charge) 125.11 Step 2: Re-calculation of lease payment (for GST purposes only). ... Cost less Residual) (650.00) * Finance Charge per month (Finance Base x Money Factor) 63.70 Depreciation Charge per month (Depreciation Base / Term) (13.54) * GST Base (Finance Charge + Depreciation Charge) 50.16 GST per month (GST Base x 7%) 3.51 * Note: In our earlier response we took the position that where the Depreciation Base was a negative amount, the Depreciation Charge was considered to be nil. ... Yours truly, Robert Smith Policy Officer Industries Unit General Operations and Border Issues Division GST Rulings and Interpretations Directorate GAD #: HQROOOO293 (GEN) c.c.: M. ...

10 October 1995 GST/HST Interpretation 11925-1[3]- Status Under the GST of Supplies Made by the Unedited CRA Tags ETA 123(1) business                                                                         File # 11925-1(EB)                                                                         Doc.# 1200                                                                         Leg. ... Draft policy statement 167 entitled " Meaning of the First Part of the Definition of Business " sets out certain criteria that may be useful in establishing whether an activity will constitute a business. ... This conclusion is based on the following facts: •   the XXXXX does not have a fixed address or permanent premises housing its operations; •   the XXXXX does not have a telephone listing- persons wishing to contact the organization must contact a member of the XXXXX[;] •   the XXXXX does not advertise to the public how it may be contacted- the individuals who are the focus of this organization's activities (i.e., those involved in the XXXXX industry or related businesses) are aware of who the organization's officers are and how to contact them; •   there is no full or part time staff- the XXXXX activities are carried on by its XXXXX[;] •   at the annual General Meeting of the XXXXX the members of the XXXXX are appointed by the XXXXX of the XXXXX[;] •   these members with the exception of the XXXXX and the XXXXX, are automatically terminated at the subsequent annual general meeting; •   there is no ongoing office activity carried on at a particular location; •   there are no specific day to day activities- members of the XXXXXX carry on activities on behalf of the XXXXX in their own office locations as required; •   the XXXXX does not advertise or carry on promotional activities to attract interest in its activities- invitations to the golf tournament are highly prized as only so many are issued. ...