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20 November 1998 GST/HST Interpretation HQR0001334- Sales of Roof Trusses to Indians GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, ON K1A 0L5XXXXXXXXXXAttention: XXXXX Case: HQR0001334Registration No: XXXXXFile # 11872-5November 20, 1998 Subject: GST/HST INTERPRETATION Sales of Roof Trusses to Indians Dear XXXXX Thank you for your letter of July 14, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sales of roof trusses by XXXXX to Indians. On April 1, 1997, the GST and the provincial sales tax in the three participating provinces of Nova Scotia, New Brunswick and Newfoundland were replaced with a harmonized tax rate of 15 % that is based on the operating rules of the GST. ...

5 October 1998 GST/HST Interpretation HQR0001307- Long-term Lease of Real Property by a Municipality Unedited CRA Tags ETA Sch V, Part VI, 25; ETA 136(1); ETA 123(1) commercial activity; ETA 123(1) public service body; ETA 209(1)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001307 XXXXX                 File: 11890-1 XXXXX Attention: XXXXX October 5, 1998 Subject: GST/HST INTERPRETATION Long-term lease of real property by a municipality Dear XXXXX Thank you for your letter of August 24, 1998 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the lease of a municipal campground by XXXXX ("the municipality") to an independent operator for a term of five years. ... Yours truly, Michael Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: Excise Tax Act, Schedule V, Part VI, section 25 Excise Tax Act, subsection 136(1) Excise Tax Act, subsection 123(1) commercial activity Excise Tax Act, subsection 123(1), "public service body" Excise Tax Act, subsection 209(1) NCS Subject Code(s): 11890-1 ...

30 September 1998 GST/HST Ruling HQR0000338- Application of the GST/HST to Monetary Advances Made as a Financial Service Unedited CRA Tags ETA 123(1) financial service; ETA Sch V, Part VII, 1 XXXXX GST/HST Rulings and Interpretations XXXXX                 Directorate XXXXX                 Place Vanier, Tower C, 10th Floor XXXXX                 25 McArthur Avenue XXXXX                 Vanier, ON K1A 0L5 XXXXX Case: HQR0000338                                                                         September 30, 1998 Dear Mr. ... Mulinda Government Sectors Unit Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate Legislative References: 123(1)- definition of financial service; Section 1 of Part VII of Schedule V- exempt supplies of financial services NCS Subject Code(s): R-11590-05; 11848-04 XXXXX ...

28 September 1998 GST/HST Interpretation HQR0000467- Section 14 of Part III of Schedule V to the Excise Tax Act Unedited CRA Tags ETA Sch V, Part III, 14                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario K1A 0L5 XXXXX Case: HQR0000467 XXXXX Attention: XXXXX September 28, 1998 Subject: GST/HST INTERPRETATION Section 14 of Part III of Schedule V to the Excise Tax Act Dear Mr. ... Yours truly, Dwayne Moore Charities & Non-profit Organizations Unit Public Service Bodies and Governments Division GST/HST Rulings and Interpretations Directorate c.c.:      D. ...

15 October 1998 GST/HST Interpretation HQR0000912- Clarification of the Tax Status Regarding the Services of Unedited CRA Tags ETA Sch V, Part II                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000912 Business Number: NA Attention: XXXXX October 15, 1998 Subject: GST/HST INTERPRETATION Clarification of the tax status regarding the services of XXXXX Dear XXXXX Thank you for your letter of September 12, 1997 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to services provided by XXXXX[.] ... Dixon, MHA., CHE Municipalities & Health Care Services Unit Public Service Bodies and Governments Division GST/HST Rulings and Interpretations Directorate c.c.: E. ...

31 August 1998 GST/HST Interpretation HQR0001167- Input Tax Credit Entitlements for Contracted Out Municipal Recycling Programs Unedited CRA Tags ETA Sch V, Part VI, 20(h)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001167 XXXXX                 August 31, 1998 XXXXX Subject: GST/HST INTERPRETATION Input Tax Credit Entitlements for Contracted Out Municipal Recycling Programs Dear XXXXX Thank you for your letter of May 1, 1998 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to municipal reycling programs and Input Tax Credits (ITC's). ... A municipality that contracts out the performance of their recycling program * is entitled to claim Input Tax Credits (ITC's) with respect to a portion of the contract price for the recycling program as a portion of the contract relates to commercial activities arising from the sorting, processing and subsequent marketing of recyclables. 2. ...

31 August 1998 GST/HST Ruling HQR0001198- Medical Clinic Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 7                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001198 XXXXX Attention: XXXXX August 31, 1998 Subject: GST/HST APPLICATION RULING Medical Clinic Dear Sir: Thank you for your letter of May 5, 1998 to XXXXX (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate c.c.: P. ...

23 September 1998 GST/HST Interpretation HQR0000998- Long-term Lease by a City Schedule V, Part VI, Section 25 Unedited CRA Tags ETA 209(1); ETA 136.1(1); ETA Sch V, Part VI, 25                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX Case: HQR0000998 XXXXX                 File: 11950-5; 11950-3; 11895-4 Attention: XXXXX XXXXX September 23, 1998 Subject: GST/HST INTERPRETATION Long-term lease by a city Schedule V, Part VI, Section 25 Dear Sirs: Thank you for your letter of December 18, 1997 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a supply by a city of real property by way of lease. ... Yours truly, Michael Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Encl.: GST/HST Memoranda Series, section 1.4 Legislative References: Schedule V, Part VI, paragraph 25(d), subsections 136.1(1), 209(1) NCS Subject Code(s): 11950-3, 11950-2, 11895-4 ...

26 August 1998 GST/HST Ruling HQR0001199- Application of the GST/HST to Management Corporations and Health Care Services Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 7 XXXXX XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0001199August 26, 1998 Thank you for your letter received May 28, 1998 to Enikö Vermes (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate c.c.: E. ...

1 July 1998 GST/HST Interpretation 1998-07-01[1]- Application of Subsections 170(2) and 173(1) of the Excise Tax Act Unedited CRA Tags ETA 170(2); ETA 173(1) XXXXX David Crawford General Operations Unit General Operations & Border Issues Division Subject: Application of Subsections 170(2) and 173(1) of the Excise Tax Act Thank you for the copy of your memorandum of January 30th, 1998 concerning the respective roles of the Income Tax Act and the Excise Tax Act. ... David Crawford GST/HST Rulings & Interpretations c.c.: D. Crawford, D.Caron, I. ...