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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. ... In particular, the registrant must either: • cause physical possession of the property to be transferred to a person at a place outside Canada, or • cause physical possession to be transferred to a carrier, or mail the property, for export and delivery to a person at a place outside Canada, or • cause physical possession of the property to be transferred at a place in Canada to the non-resident person or any other person (each referred to as an "exporter") for export in the following circumstances:- after physical possession of the property is transferred to the exporter, the exporter exports the property as soon as is reasonable given the circumstances surrounding the exportation and, if applicable, in accordance with the normal business practices of the exporter and the owner of the property,- the property has not been acquired by the non-resident person or any owner for consumption, use or supply in Canada at any time after physical possession of the property is transferred to the exporter and before it is exported,- after physical possession of the property is transferred to the exporter and before the property is exported, it is not further processed, transformed or altered, except to the extent reasonably necessary or incidental to its transportation, and- the registrant maintains satisfactory evidence that the property has been exported, will be exported. ...

31 March 2022 GST/HST Interpretation 234950- Fourniture d’un service ou d’un bien meuble incorporel à un Indien Unedited CRA Tags LTA 261(1), B-039, Politique administrative sur la TPS/TVH – Application de la TPS/TVH aux Indiens Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. Direction de l’accise et des décisions de la TPS/TVH Place de Ville, Tour A, 11e étage 320, rue Queen Ottawa ON K1A 0L5 [Destinataire] Numéro de dossier: 234950 Objet: INTERPRÉTATION DE LA TPS/TVH Fourniture d’un service ou d’un bien meuble incorporel à un Indien Bonjour, La présente fait suite [à la lettre] du [mm/jj/aaaa] de […], au sujet de l’application de la taxe sur les produits et services/taxe de vente harmonisée (TPS/TVH) aux fournitures d’un service ou d’un bien meuble incorporel (BMI) à une personne inscrite au titre de la Loi sur les Indiens (Footnote 1) (Indien). ... INTERPRÉTATION RENDUE Le bulletin d’information technique sur la TPS/TVH B-039, Politique administrative de la TPS/TVH – Application de la TPS/TVH aux Indiens (Bulletin B-039), présente la politique administrative de l’Agence du revenu du Canada (ARC) concernant l’application de la TPS/TVH aux Indiens, aux bandes indiennes et aux entités mandatées par une bande. ...

22 April 1994 GST/HST Interpretation 11750-3[1]- Application of the GST to Court-ordered Appointments Unedited CRA Tags ETA 266                                                                         Telephone: (613) 954-8585 Telecopier: (613) 990-1233 XXXXX                                                                                 File: 11750-3 (rw) XXXXX Attention: XXXXX April 22, 1994 Dear Sirs: We are replying to your inquiry concerning XXXXX role in the financial restructuring of XXXXX. ... The pertinent portions of section 266 read as follows: 266. (1) Receivers — For the purposes of this Part, where at any time a receiver is appointed to manage, operate or liquidate any business or property, or to manage the affairs, of a person... ... Consequently, XXXXX would not, in its capacity as Plan Administrator, be a receiver for the purposes of section 266. ***** It is our understanding that there is a considerable range of responsibilities and powers which a court may order to be given to a person pursuant to the CCAA. ...

28 August 1996 GST/HST Interpretation 11650-7[1]- Taxable Benefits and Passenger Vehicle Rules Unedited CRA Tags ETA 173; ETA 201; ITA 6(1)(a); ITA 6(1)(e); ITA 6(7); ITA 12(1)(y); ITA 15(1) XXXXX August 28, 1996 XXXXX                 11650-7 (pl) Attention: XXXXX Sections 173 & 201 Dear XXXXX This is in reply to your facsimile transmission dated July 4, 1996 in which you request a GST interpretation of section 173 of the Excise Tax Act (the "ETA") in reference to the amendments proposed in the Notice of Ways and Means Motion tabled April 23, 1996. ... The correct amount of GST calculated in accordance with subsection 173(1) of the ETA as it applies prior to the technical bill changes is as follows: Standby charge $4,800.00 Less: Amounts reimbursed   1,200.00 Taxable benefit $3,600.00 Tax deemed collected on the standby charge (7% x $3,600.00) $   252.00 Add: tax deemed collected on the reimbursement (7/107 x $1,200.00)        78.50 Total tax deemed collected $   330.50 For your information, under the proposed legislative changes to subsection 173(1) of the ETA, the GST deemed collected by the employer is: Standby charge (benefit amount) $3,600.00 Add: Amount reimbursed   1,200.00 Total consideration $4,800.00 Tax deemed collected on the total consideration (6/106 x $4,800.00) $   271.70 Answer 3(b): Under the proposed legislation, the GST remittance by a registrant pursuant to subsection 173(1) of the ETA would be equal to: •   the prescribed percentage of the total consideration (i.e., the total of the benefit amount and all reimbursements) as required to be included in the individual's income under paragraphs 6(1)(k) or (l) of the ITA; and, •   in any other case, 6/106th of the total consideration Accordingly, the GST deemed collected will be calculated as 6/106ths of the total consideration except for automobile operating expense benefits [6(1)(k) and (l) of the ITA] which will continue to be calculated using a "prescribed percentage" [i.e., the GST remittance will be equal to the prescribed percentage (currently 5%) of the total consideration]. ... Jones Director General Applications Division GST Rulings and Interpretations Directorate GAD #: 3111 (GEN) c.c.: M. ...

Subsection 12(1) of the XXXXX (Regulations) states that "The fee for a certificate or a facsimile of a certificate under subsection 19(1) of the Act is XXXXX " 7. ... The first sentence under the heading " XXXXX between XXXXX and the XXXXX should read "In this agreement, XXXXX... agrees to allow... the XXXXX, to provide a message... ... We suggest that it be revised to read "The XXXXX fee collected from a caller by XXXXX is a fee for a property tax certificate issued by the XXXXX " which is exempt under paragraph 20(c) of Part VI of Schedule V to the ETA. 11. ...

In a subsequent telephone conversation, you clarified the following facts: •   XXXXX uses the services of the lettershop XXXXX to do a final sort of the catalogues and drop into the Canadian mailstream only. ... Postage for these catalogues is affixed by means of a Canadian postal account number, which is printed directly on the catalogues by XXXXX. •   XXXXX buys the postal permit directly from Canada Post Corporation and affixes the account number on their catalogues. The goods are weighed and the postage affixed by XXXXX from a postage meter prior to leaving XXXXX facility. •   When sold to the canadian customer, merchandise is packaged, labelled and postage affixed by XXXXX. ...

There are no restrictions with respect to where the cgi-scripts may be used and the place of negotiation (Section 1 of Part I of Schedule IX to the ETA defines "place of negotiation" to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ... These packages contain some or all of the modules (i.e., software programs) in its XXXXX series and, by bundling the modules, the client saves XXXXX % off the standard price of the individual module. ... A copy of Policy Statement P-222- " Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of the Excise Tax Act " is also enclosed for your reference. ...

This method might also be used for children or for patients who cannot tolerate the internal stimulation sensors/probes. •   Patients are also taught contractile muscle function. ... Explanation Section 37 of Part II of Schedule VI zero-rates "... an incontinence product that is specially designed for use by an individual with a disability". ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies & Government Division Excise and GST/HST Rulings Directorate c.c.: S. ...

19 May 1995 GST/HST Interpretation 11845-3- GST Status of the Supply of Rolls of Netting Unedited CRA Tags SOR/91-39 Sch 2(2)(e)                                                                         C.N.: 1153 File: 11845-3 XXXXX  XXXXX This is further to your electronic mail message of February 28, 1995 received by Pam Lafrance, formerly of this office, regarding the application of the Goods and Services Tax (GST) to rolls of netting used in the aquaculture industry. ...

In that leasehold strata plan, this amount ranges from approximately XXXXX % of the purchase price of a strata lot to XXXXX %. ...