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. / 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 du revenu du Canada. ...

Mulinda Governments Sectors Unit Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate c.c.: D. ...

22 October 1998 GST/HST Ruling HQR0001228- Royalty Paid for Gravel Purchases                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR0001228 Attention: XXXXX October 22, 1998 Subject: GST/HST APPLICATION RULING Royalty Paid for Gravel Purchases Dear XXXXX I refer to your facsimile message of May 22, 1998, addressed to XXXXX of XXXXX Technical Interpretations Services office, concerning the application of the Goods and Services Tax (GST) to royalties paid for gravel purchases, as more specifically detailed in the statement of facts below. ...

28 October 1998 GST/HST Ruling HQR0001323- Tax Treatment of English Language Instruction Unedited CRA Tags ETA Sch V, Part III, 11                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR0001323 Attention: XXXXX October 28, 1998 Subject: GST/HST APPLICATION RULING Tax Treatment of English Language Instruction Dear XXXXX This is in reply to your letter of April 16, 1998, to Revenue Canada in Ottawa on the above-noted subject. ...

16 July 1998 GST/HST Ruling HRQ0000192- ITCs for Expressway Construction and Maintenance Services Unedited CRA Tags ETA GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                 K1A 0L5 XXXXX Case: HRQ0000192 XXXXX                 File: 11849-1 XXXXX July 16, 1998 Subject: GST/HST APPLICATION RULING XXXXX XXXXX ITCs for expressway construction and maintenance services Dear Sir: Thank you for your letter of August 29, 1996, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

16 July 1998 GST/HST Ruling HQR0000930- Application of the GST/HST to the Reimbursement of Salaries and Benefits Paid by Canada to an Officer Temporarily Assigned to Natural Resources Canada                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 Natural Resources Canada 580 Booth Streeet, 4th Floor Ottawa, Ontario Case: HQR0000930 K1A 0E4               Business Number: XXXXX Attention: XXXXX, Corporate Accounting July 16, 1998 Subject: GST/HST APPLICATION RULING XXXXX XXXXX Dear XXXXX Thank you for your letter of October 23, 1997 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

27 March 1998 GST/HST Ruling HQR0001017- Application of the GST/HST to the Importation into Canada of Unedited CRA Tags ETA 169; ETA 180; ETA 216; ETA 261                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX XXXXX File: 11650-1(glr) XXXXX                 Case: HQR0001017 XXXXX                 s. 169, 180, 216, 261, Sch. ...

8 May 1998 GST/HST Ruling HQR0001155- Application of the GST/HST to Services Provided by an Agent and Auctioneer to Sell New and Used Automobiles Unedited CRA Tags ETA 261                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor                                   25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001155 XXXXX May 8, 1998 XXXXX Subject: GST/HST APPLICATION RULING Dear XXXXX This is further to our meeting on April 23, 1998 and the letter dated December 8, 1997 requesting a confirmation of the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain transactions made by your client XXXXX[.] ...