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14 December 2000 GST/HST Interpretation 32658- Section 211 and Registration for the GST/HST Unedited CRA Tags ETA 169; ETA 171; ETA 211; ETA Sch V, Part V.1, 1 December 14, 2000 TO XXXXX XXXXX XXXXX XXXXX XXXXX FROM Excise & GST/HST Rulings Directorate Financial Institutions and Real Property Division Real Property Unit FILE 32658 DOSSIER 11830-8, 11950-1 Subject: Section 211 and Registration for the GST/HST Thank you for your letter of August 25, 2000, concerning the eligibility of a charity to claim input tax credits (ITCs) where a certain election is filed on the same day as the charity registers for the Goods and Services Tax (GST)/Harmonized Sales Tax (HST). ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Legislative References: ETA s. 169, 171, 211, V/V.1/1 Authority: Reference: CICA 1995 Commodity Tax Symposium Roundtable Questions & Answers; M Macklin v The Queen, Federal Court- Trial Division November 5, 1992 [Docket T-653-87] NCS Subject Code(s): I-11830-8, 11950-1 b.c.c.: H.Q. ...

Smith Goods Unit Excise & GST/HST Rulings Directorate7363 [HQR0000969] Subject: Basic Groceries: Sandwiches and Similar Products Thank you for your memorandum of XXXXX, with attachments, concerning two rulings issued by your office on grocery products. ... This paragraph formerly read "... prepared foods and beverages sold in a form suitable for immediate consumption, either where sold or elsewhere, namely... ...

The Department's position; as publicized in Policy Number P-232- " Meaning of "Other Arrangements of Prepared Food" for Purposes of Paragraph 1(o.3) and Former Subparagraph 1(o) of Part III of Schedule VI to the Excise Tax Act " (issued June 24, 1999); is that the words, "other arrangements of prepared food", are intended to apply only to those arrangements with characteristics similar to (although not necessarily identical to) those of "platters of cheese, cold cuts, fruit or vegetables". ...

. •   XXXXX is authorized to conduct and manage a video lottery scheme XXXXX may enter into an agreement with the owner of a video gaming device for the use of that device. ... The siteholder is required to allow XXXXX access to the VLT terminal on the siteholder's premises, and to install a separate dedicated telephone line to link the VLT XXXXX In addition, XXXXX requires the siteholder to distribute winnings to persons who play the VLTs. •   XXXXX provide for the payment of a percentage of the net income of the video gaming device to the owner and siteholder respectively. ...

For example, if $20.00 is charged as consideration by the XXXXX firm to the salesperson for processing the application, the GST payable is ($20.00 x 7%) $1.40, in provinces not subject to the harmonized sales tax and ($20.00 x 7%) + ($20.00 x 8%) $3.00 in provinces subject to the harmonized sales tax. ... Yours truly, John Nowak Financial Institutions Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Encl.: GST/HST Memoranda Series, Chapter 1, Section 1.4 Legislative References: Schedule V, Part VI, 20(c) NCS Subject Code(s): 11585-16/11585-19/11847-6 ...

., the ETA), provided that: •   the charity does not make supplies of such property or services on a regular or continuous basis throughout the year, or for a significant portion of the year, and •   the recipient is not entitled to receive the property or services on a regular or continuous basis throughout the year or for a significant portion of the year. ...

13 March 2000 GST/HST Interpretation 7351/HQR0000957- Payments Made within a Medical Practice Organization Unedited CRA Tags ETA Sch V, Part II, 1; ETA Sch V, Part II, 5; ETA Sch V, Part II, 9 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case: HQR0000957 / 7351March 13, 2000 Subject: GST/HST INTERPRETATION Payments Made within a Medical Practice Organization Dear Sir: This is in reply to your letter of November 20, 1995, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the activities of a group consisting of XXXXX physicians (i.e., "medical practitioners"). ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies & Governments Division c.c.: O. ...

4 April 2001 GST/HST Interpretation 32408- Section 211 Election on a Municipal Street Unedited CRA Tags ETA 211(1); ETA 211(5) XXXXXBao Tran Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate April 4, 200132408 Subject: XXXXX Section 211 election on a municipal street Dear XXXXX: I refer to various correspondence and telephone conversations between our two offices concerning the application for an election under section 211 (All legislative references refer to the Excise Tax Act (ETA)) from the town of XXXXX and its calculation of an Input Tax Credit (ITC) payable of XXXXX should the election be valid. ... Yours truly, Bao Tran Technical Analyst Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate c.c.: Owen Newell, Manager, Municipalities & Health Care Services Unit Legislative References: ETA ss. 211(1), 211(5); Other References on s. 211 election: XXXXX NCS Subject Code(s): 11950-1 ...

The rebate provision for printed material, pursuant to subsection 259.1(2) of the ETA, is for the GST payable on the purchase of: "... ... A further explanation of the terms printed book, audio recording and scripture is contained in the enclosed GST/HST Memoranda 13.4, Rebates for Printed Books, Audio Recordings of Printed Books and Printed Versions of Religious Scriptures ". ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Yours truly, Nicole Thomas Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...