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28 May 1996 GST/HST Interpretation 11675-1- Interest and Penalty- Proposed Amendments Unedited CRA Tags ETA Sch V, Part VI, 28 XXXXX #: 11675-1(pm) XXXXX Sch V/VI/28 XXXXX ss. 124(3), (4) XXXXX May 28, 1996 Attention: XXXXX Subject: Interest and Penalty- Proposed Amendments Dear XXXXX: I refer to your facsimile transmission of May 6, 1996, regarding the manner in which interest and penalty will apply under the Excise Tax Act (ETA) if the proposed amendment set out in clause 117 of the Notice of Ways and Means Motion of April 23, 1996, is enacted by Parliament. ... Newell             XXXXX XXXXX XXXXX XXXXX ...

15 October 1997 GST/HST Interpretation HQR0000842- Coin Machines- GST/HST Status of Fee/Commission Unedited CRA Tags ETA 123(1) XXXXX GST/HST Rulings and Interpretations XXXXX                 Directorate XXXXX                 Place Vanier, Tower C, 10th Floor XXXXX                 25 McArthur Road Vanier, Ontario K1A 0L5                                                                         Case: HQR0000842 Attention: XXXXX October 15, 1997 Subject: GST/HST INTERPRETATION Coin Machines- GST/HST Status of Fee/Commission Dear XXXXX Thank you for your letter dated August 1, 1997 and subsequent Fax Transmission dated September 2, 1997, addressed to XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the fee/commission charged by your client for using their coin machine. ... It installs a certain type of coin machine, in stores, that accepts customers' loose change and issues a voucher for the full amount less a commission which is currently set at XXXXX %. ...

25 July 1997 GST/HST Interpretation HQR0000727- Payments Made Under Subsection 677(1)(b) of the Canada Shipping Act Unedited CRA Tags Canada Shipping Act 677(1)(b)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX XXXXX                                                                                 Case: HQR0000727  XXXXX                                                                                File: 11848-7, 11710-1                                                                         July 25, 1997 Dear XXXXX Thank you for your letter of May 27, 1997 (with attachments) addressed to Gilles Beaulieu of Revenue Canada Legal Services. ...

9 May 1997 GST/HST Interpretation HQR0000429- Potential for Liability When Handling GST for Customers Unedited CRA Tags ETA 225(1) XXXXX File #: 11630-9 XXXXX HQR0000429 Attention: XXXXX May 9, 1997 Subject: GST INTERPRETATION- Potential for Liability when Handling GST for Customers Dear XXXXX Thank you for your letter of July 29, 1996 and your telephone discussion concerning the handling of the Goods and Services Tax (GST) with regards to prepaid funeral services funds. ... Yours truly, Christopher White Rulings Officer General Operations Unit General Operations and Border Issues Division GST Rulings & Interpretations Directorate b.c.c.: Originator's Desk Copy b.c.c.:   NCS Subject Code(s)- I 11630-9 b.c.c.: XXXXX b.c.c.:   District Chief, Audit b.c.c.: H.Q. ...

" How should subsection 145(1) of the Act be applied in relation to section 177 of the Act? ... General Comments The Department's position as expressed in previous correspondence is that the supply of services by the general partner to the partnership may be a taxable supply of services provided the services supplied are not an exempt supply pursuant to Schedule V to the Act and not provided as a result of "... an activity engaged in by a person as a member of a partnershi p... ...

11 February 1997 GST/HST Interpretation HQR0000436- Export of Used Vehicles Unedited CRA Tags ETA Sch VI, Part V, 1 XXXXX File # 11640-4(mr) XXXXX                 HQR0000436 XXXXX                 Sch. ... Therefore, these vehicles would be subject to the GST at the rate of 7 %. ...

10 January 1997 GST/HST Interpretation 11725-1- Interpretation on Whether Some Services Supplied by Marina Operators are Supplied as an "Agent" for the Purposes of Section 177 of the Excise Tax Act Unedited CRA Tags ETA 177(1); ETA 177(1.1) XXXXX File #: 11725-1 Ss. 177(1), 177(1.1) XXXXX                 January 10, 1997 Dear XXXXX: In your facsimile of July the 15th., you requested an interpretation on whether some services supplied by marina operators are supplied as an "agent" for the purposes of section 177 of the Excise Tax Act (the Act). ... Should you require further information concerning the above, please contact the undersigned @ (613) 952-8815. ...

13 January 1997 GST/HST Interpretation 11650-1- Requesting Confirmation of Our Policy Concerning Entitlements to Input Tax Credits (ITCs) for Amounts Paid on Commercial Goods at the Time of a Customs Seizure Unedited CRA Tags ETA 169; ETA 212 XXXXX File #: 11650-1 (RMcK) XXXXX January 13, 1997 Dear XXXXX: I refer to the your letter of October 29, 1996 addressed to Mr L. ... McKain Senior Tax Policy Officer Border Issues Unit General Operations and Border Issues Division GST Rulings and Interpretations Directorate Policy and Legislation Branch HQR # 0000400 (GEN) c.c.: R. ...

4 December 1998 GST/HST Interpretation 11585-1- Damage Settlement Payments Unedited CRA Tags ETA 165(1); ETA 182(1) File #11585-1 Ref. ss. 165(1) & 182(1) Document #0952XXXXXDecember 4, 1998 Dear XXXXX This concerns your letter of September 17, 1997, to XXXXX Tax Service Office, on the subject of damage settlement payments. ... Don Dawson Specialty Tax Financial Institutions and Real Property GST/HST Rulings & Interpretations attachment ...

XXXXX are sold as nutritional snacks intended to "... XXXXX[.] 5. ... Smith Goods Unit General Operations & Border Issues Division GST/HST Rulings and Interpretations Directorate Legislative References: 123(1) zero-rated supply; 165; 1/III/VI NCS Subject Code(s): R-11850-2 ...