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. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Therefore, medical practitioners should continue to charge the Goods and Services Tax ("GST") / Harmonized Sales Tax ("HST") on their supplies of IMEs. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... As a result of the proposal, inquiries have been received regarding registration issues as well as the requirement to collect and remit the Goods and Services Tax / Harmonized Sales Tax (GST/HST). ...

. / 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. ... [Client] has approximately [#] [members] operating in Ontario. 2. [Client] members may have sales of subject vehicles to Status Indians. ...

. / 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. ... The Builder and the Purchaser will enter into the […] Purchase Agreement in advance of the Builder starting construction of the Complex. ... The Closing Day generally occurs […][X Months] after entering into the […] Purchase Agreement. 7. ...

. / 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. ... 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 (based on the previously explained place of supply rule under section 142), 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. ... Generally, section 180 applies where an unregistered non-resident: * pays tax on the importation of goods that the non-resident supplies to a registrant and delivers, or makes available, in Canada to the registrant before they are used in Canada by or on behalf of the non-resident, and * provides to the registrant evidence, satisfactory to the Minister, that the tax has been paid. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Interpretation Given Our responses herein are based on our understanding that your questions relate to written prepaid funeral arrangements that are entered into on or after April 1, 2003, and consistent with the rules set out in GST/HST Technical Information Bulletin B-091R, Application of the GST/HST to Prepaid Funeral Arrangements: • contributions are made by the purchaser to the funeral home before the funeral services are performed; • some or all of the contributions, and where applicable, some or all of the compounding interest, are required either by provincial law or by the terms of the arrangement to be held in trust by the funeral home for the purchaser, or are held in trust as a result of the funeral home's normal business practices; • the funeral home is prohibited from withdrawing any of the funds held in trust (unless otherwise allowed under provincial law) until the earlier of the day the amounts become payable to the funeral home for the funeral services, or the day the arrangement is cancelled; and • the funeral home does not account for the GST in determining its net tax for the reporting period when the contributions are placed in trust, but instead accounts for the GST in determining its net tax for the reporting period when the consideration becomes payable to the funeral home for the funeral services supplied under the arrangement (i.e., generally, when the amounts are distributed from the trust at the time of need).Question 6(a) Does the second paragraph under the transitional rule for prepaid funeral arrangements in Information Notice No. 3 imply that the entire funeral arrangement is not subject to the provincial part of the HST, even if it is only partially paid? ... According to the transitional rule for prepaid funeral arrangements, the provincial part of the HST will not apply to the consideration for the part of a funeral service that is performed on or after July 1, 2010 if: • the funeral service is supplied pursuant to an arrangement in writing that was entered into before July 2010; and • it was reasonable, at the time the arrangement was entered into, to expect that all or part of the consideration for the funeral service would be paid (or put into trust) before the funeral service is performed.During our telephone conversation of XXXXX you explained that Ontario provincial laws relating to prepaid funeral arrangements require funeral homes to place some or all of the contributions made by the purchaser in trust. ...

. / 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 and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 190794 Business Number: […] Dear [Client]: Subject: EXCISE DUTY INTERPRETATION TOBACCO MARKING FOR CIGARS DESTINED FOR EXPORT Thank you for your [correspondence] of [mm/dd/yyyy] to […], concerning questions related to tobacco markings for cigars destined for export. ... Yours truly, Faye Chen Rulings Officer Tobacco Operations Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

Specifically, subsection 3(1)(b) of the regulations provides that the following activities are prescribed: "... the exercise of the rights or privileges, or the performance of the duties or obligations, of ownership of an interest in real property, including related construction or development activities, the purpose of which is to derive revenue from the property by way of sale, lease, licence or similar arrangement... ... Response: Pursuant to Bill C-112, which received royal assent June 10, 1993, for supplies made: •   prior to September 15, 1992, paragraph 273(1)(c) of the Act should be read as follows: "all supplies of property or services made to the co-venturer by the operator under the agreement and in the course of the activities for which the agreement was entered into shall, for purposes of this Part, be deemed not to be supplies." •   however, for supplies made after September 14, 1992, paragraph 273(1)(c) should be read as follows: "all supplies of property and services made, during the period the election is in effect, under the agreement by the operator to the co-venturer shall, for the purposes of this Part, be deemed not to be supplies to the extent that the property or services are, but for this section, acquired by the co-venturer for consumption, use or supply in the course of commercial activities for which the agreement was entered into. ...

22 August 1995 GST/HST Interpretation 11650-3- Definition of "Passenger Vehicle" and ITC Entitlements Unedited CRA Tags ETA 123(1) passenger vehicle, 199, 201, 202, 203                                                                         File 11705-5(MRB) Telephone: (613) 954-8585 Fax: (613) 990-1233 11650-3 (pl) Subsection 123(1) "Passenger Vehicle" and sections 199, 201, 202 & 203  XXXXX  XXXXX August 22, 1995 Dear XXXXX Thank you for your electronic mail message dated April 27, 1995, from XXXXX of your office in which you request a GST interpretation of the definition of the term "passenger vehicle" under subsection 123(1) of the Excise Tax Act (the "ETA") for purposes of claiming an input tax credit ("ITC"). Statement of Facts: Our understanding of the relevant facts presented by you are as follows: •   assuming the seating requirements are met, the determination of whether a van or pick-up truck is a "passenger vehicle" depends on the vehicle's use for "the transportation of goods or equipment... in the taxation year in which it is acquired..." as provided by in the definition of "automobile" under subsection 248(1) of the Income Tax Act (the "ITA"); •   the ETA legislation does provide for a change of use in commercial activities for a passenger vehicle or for capital property but there are no change of use rules when the vehicle is redefined as either a motor vehicle or a passenger vehicle; Example 1: A registrant individual, with a taxation year of December 31, purchases a truck on December 15, 1994, for $30,000. ...

La facture indique que le montant total a été payé compte tenu des versements mensuels effectués par l'acquéreur jusqu'à cette date. •   Facture datée du XXXXX pour l'année XXXXX- Cette facture démontre le montant des taxes foncières pour l'année XXXXX ainsi que le montant des versements déjà effectués par l'acquéreur. ... XXXXX admet que la TPS démontrée sur la facture aurait dû correspondre à 7% du montant total des taxes foncières. •   Facture datée du XXXXX pour l'année XXXXX- Cette facture démontre les taxes foncières pour l'année XXXXX et démontre encore un montant de TPS calculé sur la différence entre ces taxes foncières et les versements effectués. Cependant, nous comprenons que ce document fût annulé, car il avait été convenu que les taxes de XXXXX seraient calculées selon le taux de XXXXX[.] •   Facture datée du XXXXX pour l'année XXXXX- Cette facture démontre les taxes foncières calculées selon les taux de XXXXX ainsi que les versements effectués par l'acquéreur. ...