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31 March 1998 GST/HST Interpretation HQR0000820- The Meaning of "Otherwise than Exclusively in the Course of a Commercial Activity" for the Purpose of Subsection 3(2) of the Joint Venture (GST) Regulations [SOR/91-36] Unedited CRA Tags ETA 273(1); SOR/91-36 3(2)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000820 File: 11660-9                                                                         March 31, 1998 Dear XXXXX Thank you for your letter of September 30, 1992, concerning the meaning of "otherwise than exclusively in the course of a commercial activity" for the purpose of subsection 3(2) of the Joint Venture (GST) Regulations. ...

2 February 1998 GST/HST Interpretation HQR0000987- GST Exemption for International or Foreign Conventions Unedited CRA Tags ETA 189.2, 165                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue XXXXX au                                                                          Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000987 XXXXX February 2, 1998 Subject: GST/HST APPLICATION RULING Dear XXXXX This is in reference to your fax transmissions of November 25 and November 26, 1997 with attachments, to XXXXX Tax Services Office, concerning your request for GST exemption for international or foreign conventions. ... Daniel Chamaillard [i] * applies only to preschool, junior kindergarten or kindergarten programs. ...

With respect to the trade-in situation described in this case, there are two different supplies: •   The first supply is from the customer to the dealer and consists of the sale (or transfer) of the option to purchase. ... Thus, there can be no notional ITC allowed on this supply because this supply is not tangible personal property. •   The second supply is between the dealership and the lessor when the dealer exercises the buy-out option and purchases the car from the lessor. ...

25 July 2000 GST/HST Interpretation 8177- Review of GST/HST APPLICATION RULING "Arranging For Services" Issued Unedited CRA Tags ETA 123(1) financial service GST/HST Rulings & Interpretations Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXX XXXXX XXXXXAttention: XXXXX XXXXX Case: 8177File: 11595-2July 25, 2000 Subject: Review of GST/HST APPLICATION RULING "Arranging For Services" Issued XXXXX Dear XXXXX: Thank you for your letter of April 3, 2000 (with attachments), requesting a review of the above noted application ruling, our case HQR00001783/8177. ... Yours truly, John Sitka Director Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate ...

26 April 2000 GST/HST Interpretation 30628- Supplies of Unedited CRA Tags GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings XXXXX XXXXX XXXXX XXXXX XXXXX Excise & GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5Case: 30628April 26, 2000 Subject: GST/HST INTERPRETATION Supplies of XXXXX Thank you for the additional information provided at our March 15th, 2000 meeting concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of XXXXX[.] ... Smith Goods Unit General Operations and Border Issues Division Excise & GST/HST Rulings Directorate ...

We will make two small suggestions concerning it: •   the last line of the first paragraph under "Explanation" should be reworded to indicate that paragraph 143(1)(c) applies (similar to our explanation above) •   Since there is no indication that this supplier will make supplies in the participating provinces, perhaps the "place of supply" explanation could be simplified (e.g., just mention that supplies in the provinces of Nova Scotia... are subject to the "Harmonized Tax Rate" of 15%). ...

Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies & Government Division Excise and GST/HST Rulings Directorate c.c.: Encl.: TIB B-039R GST Administrative Policy- Application of GST to Indians Legislative References: Section 87 of the Indian Act; sections 165 & 169 of the ETA NCS Subject Code: I-11872-1XXXXX XXXXX ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Yours truly, Nicole Thomas Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... XXXXX (The Company) intends to temporarily import the following amusement rides and ancillary equipment to be used at fairs, exhibitions, and other like events XXXXX during the period of XXXXX: •   XXXXX 2. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Your request was for the following brand extensions: •   XXXXX XXXXX I understand from your letter that, none of these brand extensions have been or are currently sold in the domestic Canadian market. ...