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Subsection 21(1) of Part V of the above Regulations provide that the calculation of net tax of the registrant is determined by the following formula: A + B- C where the description of "C" is the total of: "(a) all amounts each of which is an input tax credit of the registrant (i) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of real property acquired by way of purchase by the registrant or an improvement thereto where the cost to the registrant of the improvement is at least $10,000, (ii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of a supply by way of sale to, or importation by, the registrant of personal property that was acquired or imported by the registrant for use as specified property and the fair market value of which at the time of the supply, or the value of which determined under section 215 of the Act at the time of the importation, as the case may be, is at least $10,000, (iii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of an improvement to a specified property (other than real property) of the registrant, where the cost to the registrant of the improvement is at least $10,000 and the registrant has claimed, or is entitled to claim, an input tax credit in respect of the last supply to, or importation by, the registrant of the specified property". ...

30 September 1998 GST/HST Ruling HQR0001197- Application of the GST/HST to Levies Used to Fund the Activities of a Non-profit Organization GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001197 Business Number: XXXXX                                                                         September 30, 1998 Dear Mr. ...

14 October 1998 GST/HST Ruling HQR0001268- HST Application for School Lunch Programs Unedited CRA Tags ETA Sch V, Part III, 12; ETA Sch V, Part III, 14                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001268 Attention: XXXXX October 14, 1998 Subject: GST/HST APPLICATION RULING HST Application for School Lunch Programs Dear Sir: This letter is in response to the letter from XXXXX Tax Services Office of April 8, 1998, (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ...

20 October 1998 GST/HST Interpretation HQR0001365- Application de l'alinéa 225(4)c) Unedited CRA Tags LTA 225(4)                                                                         Direction des décisions et de l'interprétation de  la TPS/TVH Place Vanier, Tour C, 10e étage 25, avenue McArthur Vanier (Ontario) K1A 0L5 XXXXX Numéro de dossier: HQR0001365 Attention: XXXXX le 20 octobre 1998 Monsieur, Si la date ou la pièce jointe est inconnue, révisez la première phrase. ...

2 October 1998 GST/HST Interpretation HQR0000898- Application of the GST/HST to Rates, Tolls, and Charges for a Electronic Toll Collection System Unedited CRA Tags ETA 123(1) supply; ETA Sch V, Part VI, 6; ETA Sch V, Part VIII, 2                                                                         GST/HST Rulings and Interpretations XXXXX                                                                                 Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Thank you for your letter of December 19, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

29 June 1998 GST/HST Interpretation HQR0001173- Zero-Rated Sales for Export Unedited CRA Tags ETA 144.1; ETA 142; ETA Sch VI, Part V, 1; ETA Sch VI, Part V, 12                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File: 11640-4(glr) XXXXX                 Case: HQR0001173 XXXXX                 s. 142, 144.1, Sch. ...

21 April 1998 GST/HST Interpretation HQR0001024- Flowers by Wire Unedited CRA Tags ETA 142, 143, 144.1, 165, 179                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File: 11680-1(glr) XXXXX                 Case: HQR0001024 XXXXX                 s. 142, 143, 144.1, 165, 179 XXXXX                 Sch. ...

27 April 1998 GST/HST Interpretation HQR0000878- Tax Status of Bible Courses, Videos, and Audiocassettes Unedited CRA Tags ETA 232; ETA 261; ETA Sch V, Part V.1, 1                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0000878  XXXXX  XXXXX April 27, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Bible Courses, Videos, and Audiocassettes Dear XXXXX Thank you for your letters of September 18, 1997, concerning the application of the Goods and Services Tax (GST) Harmonized Sales Tax (HST) to the transactions described below made by XXXXX Based on the information provided, as well as our telephone conversation on February 6, 1998, our understanding of the facts and the transactions is as follows. ...

12 February 1998 GST/HST Interpretation 1998-02-12- Catering Services and Admissions Supplied by a Charity Unedited CRA Tags ETA Sch V, Part V.1, 1(e)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX 4th Avenue, S.E. ...

21 December 1999 GST/HST Ruling 8282/HQR0001888- Tax Status of Supplies by Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 7 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0001888 / 8282XXXXXDecember 21, 1999 Subject: GST/HST APPLICATION RULING Tax Status of Supplies by XXXXX Dear XXXXX Thank you for your letter of July 15, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the service provided by XXXXX of arranging for medical practitioners to perform pre-placement examinations and drug screening tests on individuals who are potential employees of various companies that are located across Canada. ...