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Yours truly, Don Dawson Corporate Reorganizations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate ...

. / 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. ... You are contracted by rehabilitation companies […] to conduct psycho-vocational assessments and vocational assessments on individuals that are receiving loss of earnings benefits from the […](Third Party) as a result of work-related injury or illness. ...

7 January 2000 GST/HST Ruling 7359/HQR0000965- Med-Emerg After-Hours Clinic Unedited CRA Tags ETA Sch V, Part II, 5 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0000965 / 7359XXXXXJanuary 7, 2000 Subject: GST/HST APPLICATION RULING Med-Emerg After-Hours Clinic Dear Sir: This is in reply to your letter of September 29, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions between XXXXX) and various physicians (i.e., "medical practitioners"). ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies & Governments Division c.c.: O. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sale of the Facility Section 5 of Part I of Schedule V to the ETA exempts the sale of a multiple unit residential complex, or an interest therein, by a person who is a builder of the complex, or an addition thereto, where: => the last supply of the complex, or addition, by way of sale to the builder was either an exempt supply or a deemed taxable sale of the complex, or addition, under the self-supply rules in subsection 191(3) or 191(4), unless => the builder substantially renovated the complex after the complex was last supplied to the builder, or => the builder claimed an ITC in respect of that last acquisition of the complex or addition, or in respect of an improvement thereto since that last acquisition, other than an ITC in respect of the construction of an addition to the complex. ...

The 200 issued and outstanding common shares of XXXXX to be acquired by XXXXX will be obtained as follows: •   At Closing, 110 shares from XXXXX (which XXXXX acquired from XXXXX) at a price of XXXXX per share for a total purchase price of XXXXX. This amount was payable by a cash payment on closing of XXXXX with the balance due and payable on the earlier of May 31, 1998 and the Date of Final Completion. •   On September 30, 1994, a further 90 shares from XXXXX at a price of XXXXX per share for a total purchase price of XXXXX[.] ... Analysis for 3 & 4 There are two issues to be addressed in providing our rulings on these transactions. ...

. / 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. ...

. / 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. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...