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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. ...

10 December 1999 GST/HST Ruling 7027/HQR0000633- Applications of the GST/HST to the Transactions Between a Walk-in Clinic and Associate Dentists Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 9 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa ON K1A 0L5XXXXX Case: HQR0000633 / 7027December 10, 1999 Subject: GST/HST APPLICATION RULING XXXXX Dear Sir: This letter is in response to your letter to the XXXXX of January 7, 1997 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions between XXXXX and associate dentists. ...

5 August 1999 GST/HST Interpretation HQR0001738- Sale of Real Property Situated at Unedited CRA Tags ETA 123(1) residential complex; ETA 183; ETA 254; ETA 256; ETA Sch V, Part I, 2; ETA Sch V, Part I, 4; ETA Sch V, Part I, 9; Builders Lien Act, RSBC 1996, c. 41 TO: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX FROM: Financial Institutions & Real Real Property Division Real Property Unit FILE HQR0001738 DOSSIER 11870-5, 11950-1August 5, 1999 Subject: XXXXX Thank you for your letter of April 12, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sale of a partially completed residential complex. ...

6 May 1999 GST/HST Interpretation HQR0001466- Supply of Internet Access, Website Hosting/Rental and Webpage Design Unedited CRA Tags Technical Information Bulletin B-039R, GST Administrative Policy — Application to GST to Indians; ETA 123(1) telecommunication service GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0001466May 6, 1999 Subject: GST/HST INTERPRETATION Supply of Internet Access, Website Hosting/Rental and Webpage Design Dear XXXXX Thank you for your letter of April 28, 1998 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX supplies of internet access, website hosting or rental and webpage design. ...

6 May 1999 GST/HST Interpretation HQR000158- Application of GST/HST to Supplies of Internet Access, Internet Hosting and Webpage Design to Indians Unedited CRA Tags Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians; GST/HST Memoranda Series, Section 1.4, Goods and Services Tax Rulings GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5XXXXX XXXXXAttention: XXXXX XXXXX Case: HQR000158May 6, 1999 Subject: GST/HST INTERPRETATION Application of GST/HST to Supplies of Internet Access, Internet Hosting and Webpage Design to Indians Dear XXXXX Thank you for your letter of January 25, 1999 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX supplies of internet access, website hosting or rental and webpage design. ...

These are: 1) a proposal to repeal the Excise Tax Act reference to (c) "a drug or other substance included on Schedule G to the Food and Drugs Act, [paragraph 2(c)/I/VI ETA] and replace it (effective May 14, 1997) with (c) "a drug or other substance included in the schedule to Part G of the Food and Drug Regulations ". 2) a proposal to repeal the Excise Tax Act reference to: (d) "a drug that contains a substance included on the schedule to the Narcotic Control Act other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or Regulations made under that Act" [paragraph 2(d)/I/VI ETA] and replace it (effective May 14, 1997) with: (d) "a drug that contains substances included in the schedule to the Narcotic Control Regulations, other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to the Controlled Drugs and Substances Act or regulations made under that Act". ...

Yours truly, Hugh Dorward Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Encl.: ...

The Policy Statement P-171R, " Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election," can be referred to for guidance in establishing if the relationship has the characteristics of a joint venture. ...

The interpretation letter to XXXXX stated "... tutoring need not be limited to tutoring in the material contained in the course but could also include tutoring in material from lower grades or tutoring in general concepts dealing with relevant subject matter in order to assist the student to understand the material contained in a credit course or a course designated by a school authority". 5. ...

Hulled hemp seed, hulled hemp seed fines, toasted & roasted hemp seed, cracked or sterilized hemp seed and hemp seed flour and protein powders are products that are an additive or an ingredient to be used in food for human consumption. 3. ...