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Accordingly, our comments below are limited to those circumstances. […]. ... A CSP receives payment in the form of [cryptoasset] based on the estimated revenue calculation […]. ... In a FPPS payment arrangement, generally the Operator bears the risk associated with mining a block […]. ...

. / 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. ... The Assignor purchased the condo approximately [#] years ago ([yyyy]). ... The Assignor decided to sell the Unit in [yyyy], and therefore, entered into an Assignment of Contract of purchase and sale (the Assignment Agreement) with respect to the Unit, which generated $[…] in proceeds for the Assignor. ...

For the year ending XXXXX, XXXXX % of the revenues came from tuition, the remainder from consulting fees. For the year ending XXXXX, XXXXX % of the revenues were derived from tuition fees. 3. ... The correspondence courses or instruction in courses must develop or enhance students' occupational skills. (1) "... established primarily... ...

26 August 1994 GST/HST Interpretation 11745-5(on)[3]- Supplies of Leased Motor Vehicles Unedited CRA Tags ETA 340(3)                                                                         Telephone: (613) 954-8585 Fax: (613) 990-3602 XXXXX File: 11745-5(on), ss. 340(3)                                                                         August 26, 1994 Dear Mr. ...

16 October 1997 GST/HST Interpretation HQR0000011- Returnable Containers Unedited CRA Tags ETA 226  XXXXX GST/HST Rulings  XXXXX                and Interpretations Directorate  XXXXX                25, McArthur Avenue  XXXXX                Vanier (Ontario)  XXXXX                K1A 0L5                                                                         File: 11610-7(rl) Section 226 HQR0000011                                                                         October 16, 1997 Dear XXXXX This letter is in response to the memorandum (attached) sent to XXXXX. ... Let us say that the normal period of storage between acquisition and resupply is one month, and that all the taxable containers are taxable because they are supplied at a price superior to the ones they were acquired, let us say, with a mark-up of 10%, that means that the month after the acquisition, there should have been a taxable supply of empty containers corresponding to a tax-included amount of $32,100 + ($32,100 x 10%), which is $32,100 + $3,200, i.e., $35,300. ...

In your submission you provide the following example: Consumer Billing Distribution service charge $400.00 Electricity (charged on behalf of retailer) $500.00 Total consumer billing $900.00 + GST ($63.00) Distributor's accounts Cost of power acquired by the distributor $490.00 + GST ($34.30) It is our understanding that you propose to treat the GST in the following manner:-    the distributor will issue an invoice to the consumer that will include a charge for distribution services in respect of the electricity ($400.00) and an amount charged on behalf of the retailer in respect of the electricity supplied by the retailer ($500.00);-    the distributor will charge GST on the total amount of the invoice ($900.00) which includes the amount charged on behalf of the retailer. ...

XXXXX's client may be: •   a resident supplying event admissions to either residents, non-residents, or both; or •   a non-resident supplying event admissions to either residents, non-residents or both. ...

Interpretation Given Internet access Pursuant to subsection 123(1) of the ETA, a "telecommunication[s] facility" is defined to mean "... any facility, apparatus or other thing [including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof] that is used or is capable of being used for telecommunications". ... Subsection 10(1) of the Place of Supply (GST/HST) Regulations provides, in part, that when a particular supplier makes a supply of Internet access and there is to be one final recipient who acquires it under an agreement either with the particular supplier or another supplier, the supply is made in a particular province if there is a single ordinary location in that province at which the final recipient avails itself of the access, and either: •   the particular supplier maintains information sufficient to determine that location, or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ...

. / 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 GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 166865 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to supplies of medical cannabis This letter is in response to a ruling requested by […], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of medical cannabis made by […](the Business). […]. ... The medical document and registration certificate are not provided to a pharmacist for purposes of dispensing dried marihuana or other cannabis products. […] 4. ...

4 June 1998 GST/HST Interpretation HQR0000789- 177(1)b)- interprétation du syntagme "fourniture liée" Unedited CRA Tags LTA 177(1)b)                                                                         Direction des lois sur les taxes à la Direction des décisions et de l'interprétation  consommation de la TPS/TVH 25, avenue McArthur, 9ème étage, tour "C" Directeur                                                                                Vanier (Ontario)  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX  XXXXX                                                                                Codification-suje t: 11725-8(rl)  XXXXX                                                                                Numéro de dossier: HQR0000789 le 4 juin 1998 À l'attention de XXXXX Monsieur XXXXX La présente fait suite au fac-similé de XXXXX s du 11 septembre 1997 adressé à Mme Susan Mailer, gestionnaire de l'unité des Industries. ... Quant au paragraphe 177(1.2) actuellement en vigueur et qui a fait l'objet de l'interprétation qu'évoquait XXXXX dans son fac-similé à Mme Vermes, l'extrait qui nous semble davantage s'appliquer se lit ainsi: "(...) la fourniture est réputée, pour l'application de la présente partie, être une fourniture effectuée par l'encanteur et non par le mandant et l'encanteur est réputé (...) ne pas avoir effectué, au profit du mandant, une fourniture de services liée à la fourniture du bien effectuée au profit de l'acquéreur. ... Par exemple, lorsque: •   un office de mise en marché de bois veille à l'ensemble des aspects reliés à la vente de bois dans le cadre des lois et règlements qui la régissent ainsi que de ses ententes avec les fournisseurs de bois; •   le transport de ce bois se situe dans le cadre général de ce service de mise en marché; •   l'office répartit les frais de transports de manière égale pour le bois acheminé par chacun des fournisseurs, de sorte que la distance de transport du bois n'influence pas le prix de ce bois davantage pour un fournisseur que pour un autre; •   si un montant est identifié comme attribuable au transport du bois d'un fournisseur particulier, ce montant sera considéré comme une partie de la contrepartie pour le service de mise en marché fourni par l'office à ce fournisseur de bois. ...