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. / 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, based on the information provided in your letter and that is available on your website, that: 1. […] (USco) is located […][outside of Canada] and is registered for the GST/HST. 2. ... USco supplies an optional […] (Warranty) to customers of the Product for periods of one, three or five years. ...

12 August 1997 GST/HST Interpretation HQR0000772- Automobile Insurance Claims and Claiming Input Tax Credits Unedited CRA Tags ETA 123(1), 169(4), 223(2)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  K1A 0L5 XXXXX XXXXX XXXXX Case: HQR0000772 XXXXX                 XXXXX                                                                         August 12, 1997 Dear XXXXX Thank you for your letter of April 3, 1997 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to insurance claims. ... Marten Financial Institutions Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate c.c.:  XXXXX Encl.: GST Memorandum 700-5-10, GST Treatment of Insurance Claims GST Memorandum 400-2, Documentary Requirements        Section 1.4 of Chapter 1 of the GST Memoranda Series Legislative References: ss. 123(1) insurance policy; ss. 169(4), ss. 223(2) NCS Subject Code(s): I 7; 11783-2123(1) "insurance policy" ...

16 April 1997 GST/HST Interpretation HQR0000356- Lease of Farmland by Joint Tenants Unedited CRA Tags ETA 208(3)                                                                         Place Vanier, Tower C, 10th Fl. 25 McArthur Road Ottawa, Ont. XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000356 XXXXX File: 11950-4                                                                         April 16, 1997 Dear XXXXX This is in response to an E-mail message, dated October 9, 1996, from XXXXX of your office, concerning the application of GST to a lease of farmland by joint tenants. ... MNR (1985) 2 C.T.C. 2059, 85 D.T.C. 409 NCS Subject Code(s): I 3 b.c.c.:   Assistant Director, Verification & Enforcement b.c.c.: H.Q. ...

28 September 1998 GST/HST Interpretation HQR0001331- GST Treatment of Recreation Centres Supplied Concurrently with Residential Complexes                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX XXXXX                                                                                 Case: HQR0001331 XXXXX                                                                                 11950-15; 11870-14-2                                                                         September 28, 1998 Dear XXXXX We are writing to revise our interpretation with respect to a memorandum (with attachments) from XXXXX Verification and Enforcement Division, XXXXX TSO dated December 19, 1997 concerning the application of the Goods and Services Tax to a recreation centre that has been constructed as part of a retirement community and that is used primarily by residents of that community. ... Yours truly, Michael Ezri Arulings Officer Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate c.c.: XXXXX Legislative References: NCS Subject Code(s): I-15; 11870-14-2 ...

8 September 1998 GST/HST Ruling HQR0001175- Eligibility for Input Tax Credits Unedited CRA Tags ETA 123(1) non-profit organization; ETA 165; ETA 169; ETA 221; ETA 225; ETA 259; ETA Sch V, Part III; ETA Sch V, Part VI                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: XXXXX Business Number: XXXXX                                                                         September 8, 1998 Dear XXXXX Thank you for your letter of December 5, 1997 concerning the applicable percentage that XXXXX, may use in order to claim a refund of the Goods and Services Tax (GST) paid on its purchases. ... XXXXX is registered for purposes of the GST (BN # XXXXX and collects tax on the fee charged to educational institutions and private industry. 7. ...

27 February 1998 GST/HST Interpretation HQR0001029- University Registered Pension Plan Unedited CRA Tags ETA 131, 259                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001029 XXXXX File: 32 XXXXX                                                                         February 27, 1998 Dear XXXXX Thank you for your letter of January 5, 1998 regarding the availability of rebates of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) with respect to expenses incurred in the operation of a registered pension plan. ... Krawchuk Rulings Officer Financial Institutions Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: ss. 123(1) s.259 NCS Subject Code(s)              R 32 ...

2 February 1998 GST/HST Interpretation HQR0000885- Cross Border Advertising Services Unedited CRA Tags ETA 142(1)(g), 142(2)(g)                                                                         GST/HST Rulings and Interpretation Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File: 1(glr) XXXXX Case: HQR0000885 XXXXX Business: XXXXX par. 142(1)(g), 142(2)(g)                                                                         February 2, 1998 Dear XXXXX I refer to your letter of October 6, 1997, with attachments, your subsequent facsimile messages of November 6 and 17, 1997, our telephone conversations and voicemail messages, concerning the application of the Goods and Services Tax (GST) to the services your client, XXXXX Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: Statement of Facts and Transactions 1.  ... Ryhorchuk Windsor TSO Legislative References: Paragraphs 142(1)(g) and 142(2)(g) to Act, Subsection 165(1) of the Act, GST Memorandum 300-5 H.Q. letter dated 910802 (File: 3(CC)) to XXXXX                                                 GST Q&A 6.A.214 NCS Subject Code:                 1161 ...

. •   The full amount of the motor vehicle allowance will be reported on each employee's T4 Slip. •   Employers will complete the employer declaration on form T2200 to enable the employees to deduct motor vehicle expenses. •   XXXXX must maintain sufficient appropriate documentation to substantiate their motor vehicle expenses. ...

Pursuant to the general rules in subsection 152(1) of the ETA the consideration for a supply becomes due on the earliest of: •   the day of issuance of the supplier's invoice or the date of that invoice, whichever is the earlier; •   the day on which, but for an undue delay in the issuance of the invoice by the supplier, the invoice would have been issued; and •   the day on which, under a written agreement, the recipient is required to pay the consideration or part thereof to the supplier for the supply. ...

17 March 2000 GST/HST Interpretation 7355/HQR0000961- Cost-Sharing Agreement Among Physicians Operating a Medical Clinic Unedited CRA Tags ETA 165; ETA 240 Exise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case: HQR0000961 / 7355March 17, 2000 Subject: GST/HST INTERPRETATION Cost-Sharing Agreement Among Physicians Operating a Medical Clinic Dear Sir: This is further to XXXXX previous letter concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX XXXXX and our telephone conversation of May 7, 1999. ... Once approved, the policy statement will be available on our Internet site at the following address: http://www.ccra-adrc.gc.ca/menu/EmenuKPA.html Interpretation Requested You are requesting our comments on the GST/HST implications with respect to two situations: •   A written cost-sharing agreement between XXXXX principal physicians operating their respective medical practices at a medical clinic pursuant to which each physician shares equally the residual portion of the clinic's expenses. •   A written agreement signed between the principal physicians and XXXXX additional "associate" physicians pursuant to which the associate physicians pay their share of the clinic's operating expenses by remitting XXXXX of their gross billings generated at the clinic related to the health care services that the associates have rendered to individuals. ...