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[an officer] of our GST/HST Rulings office in the [...] region: 1. [...] ... The Lot is located at [...] in [...][Province X]. 4. A structure (the Structure) was built on the Lot in [yyyy]. ... The Municipality is negotiating to sell the Lot to the current owner (the Owner) of the neighbouring property at [...]. 6. ...

6 August 1998 GST/HST Ruling HQR0000165- Relocation Expenses Incurred by Interchange Canada Participants Unedited CRA Tags ETA 165(1)                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 Public Service Commission of Canada Executive Programs Branch Ottawa, Ontario, K1A 0M7 Case: HQR0000165 Attention: XXXXX, Director August 6, 1998 Subject: GST/HST APPLICATION RULING Relocation expenses incurred by Interchange Canada Participants Dear XXXXX Thank you for your letter of June 29, 1994 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

13 July 1998 GST/HST Ruling HQR0001236- GST Status of the Supply of the Service of Coating- Prescription Eyeglass Lenses                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001236 XXXXX Attention: XXXXX XXXXX July 13, 1998 Subject: GST/HST APPLICATION RULING GST Status of the Supply of the Service of Coating- Prescription Eyeglass Lenses Dear XXXXX This is further to our meeting of June 24, 1998, in which we discussed the GST status of the above-noted supply. ...

31 March 1998 GST/HST Ruling HQR0000985- "Like Fund-raising Events" Unedited CRA Tags ETA Sch V, Part V.1, 2                                                                         GST/HST Rulings and Interpretations                                                                                                 Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000985  XXXXX March 31, 1998  XXXXX Subject: GST/HST APPLICATION RULING "Like Fund-raising Events" Dear XXXXX Thank you for your letter of September 18, 1997 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) as it applies to section 2 of Part V.1 of Schedule V to the Excise Tax Act. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In order to be a "drug" under this provision, the product or substance must: •   have a Drug Identification Number ("DIN") for purposes of the Food and Drugs Act; •   be intended for human use, as demonstrated by the product labelling and marketing scheme; •   be for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder, or other abnormal condition, for the relief of pain or suffering, or to control or improve any physiologic or pathologic state (i.e., therapeutic use), as demonstrated by the product labelling and marketing scheme; and •   be used in or on the living body, i.e., in vivo. ... Yours truly, Lynn Fournier Renner Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/01/08 — RITS 81231 — Tax Status of Real Estate Commissions ...

7 August 1998 GST/HST Ruling HQR0001054- Tax Status of Sponsorships Unedited CRA Tags ETA 135                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001054 Business Number: XXXXX Attention: XXXXX August 7, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Sponsorships Dear XXXXX Your request of January 7, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to sponsorships received by the XXXXX was forwarded to us from the XXXXX Tax Services Office for reply. ... The taxable supplies that were made by the XXXXX that are not subject to section 135 are the following: •   complimentary booth space at the XXXXX annual meeting; •   complimentary registration to the XXXXX annual meeting; •   complimentary registration to other activities hosted by the XXXXX and •   special recognition in the XXXXX newsletter. The promotional supplies made by the XXXXX that are subject to section 135 are the following: •   sponsor recognition on the XXXXX "Sponsor Sign" displayed in XXXXX booths at trade shows and other activities hosted by the XXXXX and •   the sponsor's right to include material in the XXXXX annual meeting registration kits. ...

14 October 1998 GST/HST Ruling HQR0000761- Tax Treatment of English Language Instruction Unedited CRA Tags ETA Sch V, Part III, 11; ETA 123(1) school authority; ETA 123(1) public college; ETA 123(1) university                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0000761 XXXXX Attention: XXXXX October 14, 1998 Subject: GST/HST APPLICATION RULING Tax Treatment of English Language Instruction Dear XXXXX This is in reply to your letter of December 10, 1995, to Revenue Canada in Ottawa on the above-noted subject. ... The courses may include the following activities: •   Group instruction in seasonal sports, such as tennis, swimming, sailing, canoeing, cross-country and downhill skiing and skating; •   Group singing and Canadian folk songs; •   Games, bowling and movie evenings; and •   Field trip to XXXXX[.] 5. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... This alternative treatment is available where: •   a supplier who is a registrant makes a taxable specified supply of goods outside Canada to the constructive importer of the goods, and •   tax on the importation of the goods is paid or payable by the supplier as a result of the supplier having accounted for the goods. ... Michael Place Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/20 — RITS 64676 — Timing of Tax Liability on Holdback Amounts ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Division Excise and GST/HST Rulings Directorate 2004/12/12 — RITS 53412 — [Application of the Excise Tax on the Transaction of a Contract of Insurance] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Mulinda Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2004/11/12 — RITS 54049 — Tax Status of [Fruit Based Snack Foods] ...