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19 October 1995 GST/HST Interpretation 1995-10-19- GST and Independent Exporters of Motor Vehicles Unedited CRA Tags ETA 169; ETA Sch VI, Part V                                                                         File: 11650-1 (gp) Section 169, Sch. ... Scenario 2B follows the standard supply — resupply situation. The first transaction would be between the Dealer and the Intermediary where the Intermediary would be the recipient who would be entitled to claim ITCs for the tax paid on the supply provided all the necessary conditions for claiming ITCs are met. ...

(Note that the definition of residential unit for GST purposes defined under subsection 123(1) of the Act includes an apartment that, "... has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals... ... However, paragraph 190(1)(b) requires that a person begin to use real property as a residential complex, that, "... immediately before that time,... was not a residential complex,... ...

Grant, however, based upon our understanding of the circumstances governing construction of the facility, we do not consider that the monies paid by the City XXXXX fall within the definition of a grant as outlined in GST Technical [Information] Bulletin B-067 " Goods and Services Tax Treatment of Grants and Subsidies. ... MUSH Unit GST/HST Public Service Bodies & Government Division GST/HST Rulings and Interpretations Directorate c.c.: Casework Number HQR0000079 ...

1 July 1997 GST/HST Interpretation HQR0000107- Application of Section 9 of Part I of Schedule V to the Excise Tax Act to a Subdivision or Severance of Lots Unedited CRA Tags ETA Sch V, Part I, 9                                                                         File No. 11950-1 Case No. ... " The Oxford Shorter English Dictionary defines "parcel" as "... ...

5 March 1998 GST/HST Interpretation HQR0000928- Change-in-Use and the Combined Supply of Real Property Unedited CRA Tags ETA Sch V, Part I, 6; ETA 123(1); ETA 190(1); ETA 191(1); ETA 192(3)                                                                         Financial Institutions and Real Property Unit Rulings and Interpretations 25 McArthur Ave. ... " Further, section 6 of Part I of Schedule V to the Act refers to a supply of real property made "for the purpose of its occupancy as a place of residence ". ...

24 March 2000 GST/HST Interpretation 8354/HQR0001960- Professional Services Provided by Medical Practitioners Unedited CRA Tags ETA 153; ETA Sch V, Part II, 1; ETA Sch V, Part II, 5; ETA Sch V, Part II, 9 XXXXX XXXXX XXXXX XXXXX XXXXX Attention: XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5Case: HQR0001960 / 8354March 24, 2000 Subject: GST/HST INTERPRETATION Professional Services Provided by Medical Practitioners Dear Sir: This is in reply to your letter of September 15, 1999 and our telephone conversation of March 14, 2000, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain supplies made by medical practitioners who are proposing to incorporate their medical practices. ... Guay Legislative References: section 153, sections 1, 5 & 9 of Part II of Schedule V NCS Subject Code(s): I-11865-3 ...

"... XXXXX[".] v. If the Lessee defaults in the performance of any of the provisions of the lease, then the "XXXXX[".] vi. ... Yours truly, Michael Place Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Encl. (1) Legislative References: 123(1); 153(1); 165(2); 168(5); 168(1) NCS Subject Code(s): R-11950-1 ...

It operates the Centre under the name "XXXXX " to provide accommodation, meals, and limited support services, but not skilled nursing care, to seniors. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Legislative References: ETA 123(1)- residential complex, residential unit; 136(2), 191(3), (10), 256.2, V/I/6, 6.1 NCS Subject Code(s): R-11650-1, 11870-4-2, 11885-3, 11885-4, 11950-1 XXXXX XXXXX ...