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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. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Attention: [Client] Case Number: ###### July 18, 2023 Dear [Client]: Subject: Application of the luxury tax to resale of subject aircraft Thank you for your letter dated [mm/dd/yyyy], concerning the application of the Select Luxury Items Tax Act (the Act) as it pertains to the resale of a subject aircraft. ...

. / 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: 222896r Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION- Registration Further to the interpretation letter we provided to you on January 19, 2023 concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to your supplies of training services, this clarifies your obligations with respect to voluntary registration for the GST/HST. ...

. / 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. ... On [mm/dd/yyyy], you placed a pre-order for a new vehicle priced over $100,000 from a vendor and you provided a non-refundable deposit of $[…]. 2. ...

. / 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. ... means a cannabis product (a) consisting entirely of (i) fresh cannabis, (ii) dried cannabis, or (iii) oil that contains anything referred to in item 1 or 3 of Schedule 1 to the Cannabis Act and that is in liquid form at a temperature of 22 ± 2°C; and (b) any part of which does not have a maximum yield of more than 0.3% THC w/w, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act. ...

., the purpose or objective of the service — to solicit and promote the non-resident's products in Canada — is realized in Canada). 5. ...

10 July 1998 GST/HST Interpretation HQR0000600- Tax Status of Various Services Provided by Unedited CRA Tags ETA Sch V, Part II, 4; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7; ETA Sch V, Part II, 10                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000600 Business Number: NA Attention: XXXXX XXXXX July 10, 1998 Subject: GST/HST INTERPRETATION Tax Status of Various Services provided by XXXXX Dear XXXXX Thank you for your letter of June 26, 1998 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ...

(See Policy Paper P-077R, " Single and Multiple Supplies ", for guidance in making such a determination.) ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Section 191.1 deems the amount of tax resulting from the self-supply to be the greater of tax on the fair market value of the residential complex or addition and the tax paid on the acquisition of the land and on any improvements to the property (e.g., the building), where: • government funding in respect of a complex is paid or payable to a builder of the complex or of an addition thereto; • the builder is deemed under any of subsections 191(1) to (4) to have, at any time, made and received a supply of the complex or addition thereto; • at least 10% of the residential units in the complex are intended to be supplied to individuals referred to in paragraph 191.1(2)(b); and • the builder, at or before that time, has received or can reasonably expect to receive government funding in respect of the complex. ... Explanation In order for a Corporation to qualify for the NRRP rebate, the following conditions must be met: • The Corporation must be a builder of a residential complex or an addition thereto and make an exempt supply of the complex or addition by way of lease, licence or similar arrangement where the supply is included in section 6.1 or 6.11 of Part I of Schedule V to the ETA and which results in the Corporation being deemed to have made and received a taxable supply by way of sale of the complex or addition under section 191. • At the time that tax is deemed to be paid in respect of the deemed supply made under section 191, the residential complex or addition includes one or more qualifying residential units. • The Corporation must not be entitled to include the tax payable on the deemed supply under section 191 in determining an ITC. • In respect of the tax included in determining the NRRP rebate, the Corporation must not otherwise be entitled to include the tax in determining a rebate under section 254, 256, 256.1 or 259. • The Corporation must file an application for a rebate within two years of the end of the month in which the tax is deemed to have been paid under section 191 in respect of the complex. • The Corporation must have reported the deemed tax in respect of the deemed supply under section 191 in the return for the reporting period in which the tax was deemed to be collected and must have remitted any net tax remittable for that reporting period. ...

. / 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. ... Legislation A “participating employer” of a pension plan that is a GST/HST registrant is generally deemed to have made a taxable supply where, * under subsection 172.1(5), the employer acquires a particular property or a service (i.e., a “specified resource”) for the purpose of re-supplying some or all of that property or service to a pension entity for consumption, use or supply by the pension entity in the course of pension activities of the pension plan; * under subsection 172.1(6), the employer consumes or uses an “employer resource” (Footnote 1) for the purpose of making a supply of property or a service to a pension entity for consumption, use or supply by the pension entity in the course of pension activities in respect of the pension plan; and * under subsection 172.1(7), the employer consumes or uses an “employer resource” in the course of pension activities of the pension plan and the consumption or use is not for the purpose of making a supply of property or a service to the relevant pension entity. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... " Although the term "manufacture" is not defined in the ETA, the Supreme Court of Canada in its decision on the case of York Marble Tile & Terrazzo Ltd. v The Queen (1966) refers to manufacture as "the production of articles for use from raw or prepared materials by giving to these materials new forms, qualities & properties... ... Yours truly, Joan Thompson Rulings Officer Excise Taxes and Other Levies Excise & GST/HST Rulings Directorate UNCLASSIFIED ...