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Laflèche No. de dossier: 11585-35; 11890-1; 11783/2                                                                         par. 123(1) XXXXX Decembre 1995 Monsieur, La présente fait suite à votre lettre et des pièces jointes dans laquelle vous nous demandiez de confirmer votre interprétation au sujet de l'exercice du droit de retrait. ... Les faits tels que nous les comprenons sont les suivants: •   un terrain vacant est adjugé lors d'une vente pour taxes par une municipalité à une compagnie inscrite ayant comme activité commerciale l'achat et la revente de terrains •   en date de la fin mai 1994, l'ancien propriétaire n'avait pas encore exercé son droit de retrait Vous désirez savoir si l'exercice du droit de retrait par le propriétaire d'un terrain adjugé lors de la vente pour taxes constitue une fourniture aux termes de la Loi sur la taxe d'[a]ccise (Loi). ... La Loi au paragraphe 123(1) défini une fourniture comme étant une "... livraison de biens ou prestation de services, notamment par vente, transfert, troc, échange, louage, licence, donation ou aliénation". ...

This means that •   Sales where a consumer is invoiced and pays the amount invoiced for the supply of prescription eyewear remain zero-rated. •   Sales of prescription eyewear where an insurance company reimburses a consumer are also zero-rated because the supply was made to the consumer. •   We have revised our position where a consumer "assigns" the right to an insurance benefit to the supplier. ... Therefore, in these circumstances, the supply is also zero-rated. •   This arrangement is unfortunately not available in situations where municipal welfare agencies have entered into contracts (exclusive or otherwise) with prescription eyewear suppliers. ...

The XXXXX letter clearly asks whether the joint venture election can be made with respect to "... the construction of real property". ... Also included with your submission is a copy of a letter from the XXXXX District Office dated XXXXX, to XXXXX is asked to "... advise all Participants that the election by yourself as the Operator in this Joint Venture has been approved". ... Jones Director General Tax Policy Policy and Legislation Goods and Services Tax c.c.:      Carole Kellough             I&S Manager  XXXXX GTP: 2835 ...

Therefore, in this particular case, the GST payable would amount to $1,610 ($25,000- $2,000 = $23,000 x 7%). ... Before the customer can trade in the leased vehicle, the customer must first take legal title to the vehicle and pay GST on the amount of the consideration paid to discharge the leased vehicle ($8,000 x 7% = $560). ... Note that the total GST payable by the customer equals $1,610 ($560 + $1,050). ...

11 February 1998 GST/HST Interpretation HQR0001028- Application of the GST/HST to Services Relating to a Master Mechanical Breakdown Insurance Policy Unedited CRA Tags ETA 123(1) recipient; ETA 175.1                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX February 11, 1998 XXXXX M. ... The entire agreement between XXXXX and the insured is contained in th XXXXX •   The XXXXX may be transferred on payment to XXXXX of a XXXXX fee. The customer can write to XXXXX and request cancellation of the XXXXX in which case, the customer is entitled to a refund of unearned premium. •   XXXXX pays XXXXX the premium charged to the customer less administrative and collection fees. ...

16 February 1998 GST/HST Interpretation HQR0000739- Application of the GST to Imported Educational Material Unedited CRA Tags ETA 212; ETA 213; ETA 215; ETA Sch VII                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000739                                                                         February 16, 1998 Dear XXXXX This is in reply to your facsimiles of March 16, 1997 and March 20, 1997 sent to the XXXXX Tax Services Office concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to imported educational material supplied as part of a distance learning program. ... The GST is calculated on: •   the value of the goods, as it would be determined under the Customs Act for the purpose of calculating duties imposed on goods at a percentage rate, whether the goods are in fact subject to duty; and •   the amount of all duties and taxes, if any, payable under the Customs Tariff, the Special Import Measures Act, the Excise Tax Act (other than the GST/HST), or any other law relating to Customs. ...

The following information was provided in your correspondence and our subsequent telephone conversations: •   ABC Company ("ABC") is a non resident company incorporated and located in the United States. ... ABC's primary commercial activities consist of the manufacture and sale of gas compressors. •   XYZ Company ("XYZ") is a company incorporated and located in XXXXX[.] ... XYZ's primary commercial activities consist of the manufacture and distribution of natural gas. •   ABC has entered into a contract to supply XYZ with a gas compressor. ...

The directions on the label recommend the following ways to mix the powder to form a drink for consumption after a workout: •   mix 60 grams (1/2 cup) of the product with 250 ml (1 cup) of cold low fat skim or whole milk, or •   for a XXXXX, mix 65 grams (3/4 cup) of the product with 250 ml (1 cup) of cold water or juice, or •   for variety, blend the product with XXXXX. 4. ... Publications: GST/HST Memoranda Series, No. 4.3, Basic Groceries, Paragraphs 16,17 & 18. ...

However, a supply of a service is performed at least in part in Canada or a particular province, as the case may be, if: •   the service requires a person to perform a task (i.e., the supplier acts through one or more of its employees), and the person performing or physically carrying out the task is situated in Canada or the province at the time the activity is done; •   the service includes operations performed by a supplier's equipment (e.g., computer equipment), and the equipment is located in Canada or the province; •   the supply involves doing something to or with a recipient's equipment by accessing it from a remote location, and the recipient's equipment is located in Canada or the province; or, •   any activity related to the performance of the service is undertaken in Canada or the province. ...

The following are some of the factors that apply to the Product: •   Products that are represented for a therapeutic or preventative use or to achieve specific beneficial effects relating to performance or physique are not considered to be basic groceries. ... The Product separately lists ingredients as either active or non-medicinal. •   Directions for use or restrictions relating to the amount to be consumed are generally not characteristics of products that the average consumer would consider to be a food, beverage or ingredient. ... The Product has a recommended daily adult dose of XXXXX. •   The presence of a Drug Identification Number, although not determinative in itself, is an indication that the Product is promoted and consumed for its beneficial effects on personal health. ...