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6 July 1998 GST/HST Interpretation HQR0001194- Services Supplied to a Non-Resident Trust Unedited CRA Tags ETA 123(1); ETA 142(1); ETA 165(3); ETA Sch VI, Part V, 7                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File: 11640-3(glr) XXXXX                 Case: HQR0001194 XXXXX                 s.s. 123(1), 142(1), 165(3) XXXXX                 Sch. VI/V/7                                                                         July 6, 1998 Dear XXXXX Thank you for your letter of May 14, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a supply of servicing and administering a pool of first mortgage loans. ...

26 June 1998 GST/HST Interpretation HQR0001217- Goods Mailed for Export Unedited CRA Tags ETA Sch VI, Part V, 12                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File: 11640-4(glr) XXXXX                 Case: HQR0001217 XXXXX                 Sch. VI/V/12                                                                         June 26, 1998 Dear XXXXX: Thank you for your facsimile message of June 11, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to goods (i.e., tangible personal property) mailed to employees of the Department of Foreign Affairs and International Trade (DFAIT) who are posted outside Canada. ...

26 May 1998 GST/HST Interpretation HQR0000584- Suppléments alimentaires vendus sous forme liquide                                                                         Direction des décisions et de l'interprétation  de la TPS/TVH                                                                     Place Vanier, Tour C, 9e étage  XXXXX                                                                                25, avenue McArthur  XXXXX                                                                                Vanier (Ontario) K1A 0L5  XXXXX  XXXXX  XXXXX Numéro de dossier: HQR0000584  XXXXX                Code: 11850-02                                                                         le 26 mai, 1998 Monsieur, Nous avons bien reçu vos lettres du 4 mars 1997 et du 19 mai 1998 au sujet de l'application de la taxe sur les produits et services (TPS)/taxe de vente harmonisée (TVH) quant à la fourniture du XXXXX effectuée par XXXXX Notre compréhension des faits est la suivante. ...

7 May 1998 GST/HST Interpretation HQR0000900- Application of GST to Golf Club Memberships Unedited CRA Tags ETA 140, 165(1)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0000900  XXXXX May 7, 1998 Subject: GST/HST INTERPRETATION Application of GST to Golf Club Memberships Dear XXXXX Thank you for your letter of October 17, 1997 (with attachments) concerning the application of the Goods and Services Tax (GST) to golf club memberships. ... Yours truly, Robert Bowman A/Rulings Officer General Operations Unit General Operations & Border Issues Division GST/HST Rulings and Interpretations Directorate c.c.: Dave Caron Legislative References: ETA 140, 165(1) NCS Subject Code(s): 11935-6, 11930-7 ...

17 June 1998 GST/HST Ruling HQR0001019- Application of the GST/HST to Annual Dues of Members that Fund the Operating Costs of a Not-for-profit Campground Unedited CRA Tags ETA Sch V, Part I, 7(b)(ii)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5  XXXXX  XXXXX Case: HQR0001019  XXXXX                Files 11950-1; 11783-3 Sch. V, Part I, 7(b)(ii)                                                                         June 17, 1998 Dear XXXXX We are writing in reply to a letter dated December 29, 1997 (with attachments) from XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction described below. ...

17 June 1998 GST/HST Interpretation HQR0001075- ITCs After Self Supply Unedited CRA Tags ETA 191(3), 152(1), 168(1), 169(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX Case: HQR0001075  XXXXX                Code: 11950-1                                                                         June 17, 1998 Dear XXXXX Thank you for your E-mail message of February 19, 1998 concerning the availability of input tax credits (ITCs) related to qualifying supplies made to a builder prior to the time of self-supply. ...

17 March 1998 GST/HST Interpretation HQR0001051- Shipping and Handling Fees on Books Unedited CRA Tags ETA 259.1(2)                                                                         GSTHST Rulings and InterpretationsDirectorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: 0001051 XXXXX Business Number: XXXXX                                                                         March 17, 1998 XXXXX Subject: GSTHST INTERPRETATION Shipping and handling fees on books Dear XXXXX Thank you for your letter of October 30, 1997, with attachments, concerning the application of the GSTHST federal book rebate to your purchase of books. ...

.: 123                                                                         November 17, 1993 This is in reply to your correspondence of February 26, 1993 with documents attached wherein you request our comments on a grant from XXXXX to the XXXXX Summary The XXXXX has entered into an agreement with XXXXX whereby the XXXXX will install cogeneration facilities to produce electricity, while XXXXX has agreed to provide the XXXXX an annual grant. ... That subsection further defines service as, "... anything other than(a) property,(b) money, and(c) anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course or in relation to the office of employment of that person. ...

Policy P-188, Supply of a Business or Part of a Business for the Purpose of the Election under Subsection 167(1) provides guidelines to be applied in determining the eligibility to use this section: •   Is the supplier (XXXXX Lessor) selling a business that was established and carried on or that was established and carried on by another person and acquired by the supplier and •   Under the agreement for the sale, is the recipient (Purchasers) acquiring ownership, possession or use of all or substantially all (90% or more) of the property that can reasonably be regarded as being necessary for the recipient to be capable of carrying on the business or part as a business. ...

To be eligible for a certificate, the registrant must provide evidence satisfactory to the Minister that: •   the registrant has entered into an agreement for processing the goods in question under the circumstances described above; or •   it is a usual practice of the registrant to provide processing services under the circumstances described above. ...