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31 October 1996 GST/HST Interpretation 11950-2[1]- Repairs / Renovations to a Mixed Use Building Unedited CRA Tags ETA 206; ETA 207 XXXXX File: 11950-2                                                                         October 31, 1996 Thank you for your E-mail message of July 10, 1996 concerning the application of the Goods and Services Tax (GST) to the repairs / renovations of a mixed use building by a registrant. ... The registrant has claimed full ITCs on all the repairs / renovations made to the building. 2. ...

12 December 2017 GST/HST Ruling 176138- – Law enforcement services Unedited CRA Tags ETA 123; ETA Sch V, Part VI, 20(g) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Under the terms of the Service Agreement, the parties agree that: [Municipality C] will use the Officer for [#] hours per week; [Municipality C] will pay [Municipality A] the hourly rate at which [Municipality A] is remunerating the Officer, plus a […] premium to cover the costs of benefits and vacation time, plus GST/HST; [Municipality C] will pay [Municipality A] for any mileage incurred by the Officer while working in [Municipality C]; [Municipality A] will invoice [Municipality C] on a monthly basis for each hour worked by the Officer, to a maximum of [#] hours per year; in the event of prosecution, each party is responsible for legal costs arising in their own area; and [Municipality C] will maintain insurance to cover the Officer and his/her related performance or non-performance, for the entire term of the agreement. 9. ... Yours truly, Marlon Latchana Senior Rulings Officer Municipal Sectors Unit Public Service Bodies and Governments Division Excise and GST / HST Rulings Directorate ...

24 August 2021 Excise Interpretation 230364- – Excise duty on beer- Regular and reduced rates Unedited CRA Tags EA/Part III 170, 170.1, 171, 173 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Excise duty circular ED212-11 – Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada describes the CRA’s administration of section 170.1 of the Act. ... For beer, produced is interpreted to mean beer that is put into packages, as stated under paragraph 1(a) of excise duty circular ED212-4 – Guidelines for Brewery Operations Beer Produced. ...

5 July 2016 GST/HST Interpretation 6372r- – […][A charity’s eligibility for a public service bodies’ rebate of the tax paid or payable on the acquisition of alcoholic beverages] Unedited CRA Tags ETA 259(3), ETA Sch V, Part V.1, 1, SOR/91-37 Public Service Body Rebate (GST) Regulations: 4(1)(e) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... We understand […] that the Society is an incorporated organization located in […][City 1, Province A]. ... See GST/HST Info Sheet GI-066 – How a Charity Completes its GST/HST Return for more information. ...

If the loan is a financial instrument, is the XXXXX % interest charged by the club when a member makes instalment payments taxable? ... If a XXXXX occurred after XXXXX and on or before XXXXX, the contribution would be forgiven at the rate of XXXXX % per year until XXXXX. ...

21 December 2017 GST/HST Interpretation 164739- – Taxable benefits and the section 156 election Unedited CRA Tags ETA Part IX: 156, 165(1), 169(1), 170(1), 173(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... BACKGROUND We understand that […] has contacted you for guidance on how the GST/HST would apply in a particular scenario involving the provision of taxable benefits by a corporation to its employees. ... The provision of a vehicle to Corp B’s employee represents a taxable benefit under section 6 of the Income Tax Act […]. ...

26 March 2018 GST/HST Interpretation 137405- – Recapture of Input Tax Credits- Specified Energy Unedited CRA Tags ETA Part IX: 236.01 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Your clients replace outdoor electrical cables and wires for power utilities […] who use trucks licensed to be driven on public roads, with a “bucket” that raises and lowers the individuals that perform the work, as well as the requisite equipment. 5. ... In all cases, in doing their work your clients use equipment (backhoes, bulldozers, bucket trucks, ‘cherry pickers’, cement mixers, garbage trucks – collectively, “the equipment”) that runs on either gasoline or diesel. 8. ...

6 December 2010 Excise Interpretation 129321- Excise Tax Interpretation- [...] ... [the Company] Thank you for your letter of October 14, 2010 concerning the application of the Excise Tax Act (ETA) to operations of your client [...] ... [The Company] is a corporation which is resident in [...] and not resident in Canada. 2. ...

11 October 2024 GST/HST Interpretation 247959- Rebate for newly purchased 8-plex in […] Unedited CRA Tags ETA Part IX, 123(1), 191, 256.2 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. GST/HST Rulings Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 247959 Business Number: N/A Dear [Client]: Subject: GST/HST interpretation Rebate for newly purchased 8-plex in […] Thank you for your correspondence received on [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to a purpose-built rental housing (PBRH) rebate for the tax payable on a newly purchased 8-plex in […]. ... We understand that you are in the process of purchasing a block of dwelling units in […]. ...

4 April 2018 Excise Interpretation 188887- – Fuel Used to Heat Petroleum Storage Tanks Unedited CRA Tags ETA Introduction (1-2): 2(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Yours truly, Dennis Dekleva Manager Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...