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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. ... A copy of your contract with […] (the realtor) was not provided. 2. It appears that you are a self-employed contractor and not an employee of the realtor. 3. ... Pursuant to subsection 123(1), a supply means, […] the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition. ...

. / 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: 246135 Dear [Client]: Subject: Underused housing tax (UHT) interpretation Eligibility for multiple exemptions We are writing in response to the correspondence of [mm/dd/yyyy], […], concerning the eligibility for multiple UHT exemptions. ... Sincerely, Chris Lewis Manager Real Property – Specialty Tax Unit Financial Institutions and Real Property Division GST/HST Rulings Directorate ...

. / 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. ... Interpretation Requested You would like the Canada Revenue Agency (CRA) to advise if [Client] is entitled to a refund / credit of the amount, equal to the luxury tax, paid to the [Manufacturer], on the purchase of the subject vehicle. Interpretation Given There is no rebate available under the Act to remedy the double incidence of the luxury tax, therefore, [Client] is not eligible for a refund / credit. ...

. / 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. ... You would also like the Canada Revenue Agency (CRA) to amend our previous interpretation of case number [#]. ... As the product is considered a diesel fuel, the CRA remains it’s stance on it’s previous interpretation of case number [#]. ...

. / 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: 248678 Business Number: […] Dear [Client]: Subject: GST/HST interpretation GST/HST break- catered meals Thank you for your correspondence of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to catered meals during the GST/HST break from December 14, 2024 to February 15, 2025. ... We understand that […] (Company) is a hotel and event venue located in […][city]. ...

. / 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: 201569a Dear [Client]: Subject: GST/HST INTERPRETATION Supplies made by amateur athletes and amateur athlete trusts Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies made by amateur athletes or amateur athlete trusts. […] The HST applies in the participating provinces at the following rates: 13% in Ontario; and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island. ... If property is distributed, the beneficiary receives “a supply of the property […] at the place at which the property is delivered or made available […] for consideration equal to the amount determined under the Income Tax Act to be the proceeds of disposition of the property.” ...

Policy Statement P-111 " The Meaning of Sale with Respect to Real Property " provides that for purposes of the provisions relating to supplies of real property which refer to transfers of ownership, "ownership" generally refer to the legal ownership (that is "titled" ownership in the case of the underlying real property), rather than equitable ownership of property. ... However Policy Statement P-062 " Distinction Between Lease, Licence and Similar Arrangement " provides the Department's views concerning the different elements of this term. ... Riddel J. indicated (at 46 D.L.R. 589) that "... while the right of burial is still called an easement, it is an exception to the general rule that an easement cannot be in gross. ...

You were a self-employed sub-contractor working with […] ([…][Company A]), based in […][City 1], Alberta. ... You are registered for GST/HST purposes with account number […] 3. You are not a social worker. 4. ... Some supplies are exempt from the GST/HST – that is, no GST/HST applies to them. ...

22 March 2002 GST/HST Interpretation 35196- Treatment of Indian Purchases for GST Purposes Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 35196March 22, 2002 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX: This is in response to your letter of XXXXX, with attachments, to XXXXX in which you question the position taken by the Canada Customs and Revenue Agency (CCRA) in one of its XXXXX, interpretation letters. ... Technical Information Bulletin B-039R " GST Administrative Policy- Application of GST to Indians " (TIB-039R) reflects this policy guideline. ...

Appeals based its decision on the following points: •   the contractor intended to contract with the individual and that intention was proven to the satisfaction of Appeals by an affidavit from the contractor; and •   the contractor's fees for the expansion of the building were deducted, for income tax purposes, from the income of the individual- for consistency between income tax and GST legislation, the ITC should also be claimable by the individual. ... More specifically,: 1. whether it is necessary to be the recipient of a supply to claim an ITC. 2. what evidence is required to satisfy the Department that an ITC claimant is the recipient of the supply in respect of which he claims an ITC. 3. where an ITC has been claimed by a person not entitled to the ITC, and has not been claimed by the person entitled to the ITC: •   whether the relevant returns can be corrected by the filing of GAF forms; and •   whether interest and penalties should be applicable to the original claimant of the ITC. ...