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26 February 1998 GST/HST Interpretation HQR0000895- Application of the GST/HST to the Services of a Non-profit Organization Unedited CRA Tags ETA 123(1) non-profit organization                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000895 XXXXX February 26, 1998 Subject: GST/HST APPLICATION RULING- XXXXX Dear XXXXX Thank you for your letter of January 22, 1998, (with attachment) concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to XXXXX Our understanding of the facts is as follows. ...

8 December 1999 GST/HST Interpretation HQR0001713- Supplies Made By Universities Unedited CRA Tags ETA Sch V, Part VI, 2 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, Ontario K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX [Di]rector Case #: HQR0001713December 8, 1999 Subject: GST/HST INTERPRETATION Supplies Made By Universities Dear XXXXX I refer to your letter of March 19, 1999, regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made by universities. ...

For your reference, I have enclosed the booklet entitled " GST/HST General Rebate Application. ...

25 January 1999 GST/HST Interpretation 11695-13- Statutory Requirements for Returns Required by a Person Who Ceases to be a Registrant Unedited CRA Tags ETA 123(1) month; ETA 238(2); ETA 245(1); ETA 238 TO: XXXXX XXXXX FROM: David Crawford General Operations Unit General Operations & Border Issues Division Subject: Statutory requirements for returns required by a person who ceases to be a registrant This is in reply to your e-mail concerning the issue of what becomes the due date of a return where a person ceases to be a registrant. ...

15 September 2000 GST/HST Interpretation 7666/HQR0001272- Application of GST/HST to Products Unedited CRA Tags ETA Sch VI, Part III, 1(d) XXXXXJacqueline Russell Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate September 15, 2000HQR0001272/7666 Subject: Application of GST/HST to XXXXX Products This is in response to your request of July 27, 1998, on the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of XXXXX products. ...

Yours truly, Roger Tessier CA Goods Unit, General Operation & Borders Issues Division Excise and GST/HST Rulings Directorate c.c.: D. ...

21 February 2000 GST/HST Interpretation 25848- Application of the GST to Construction Services For Real Property Off Reserve Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians XXXXXSuzanne Leclaire Aboriginal Affairs Unit Excise and GST/HST Rulings Directorate February 21, 200025848 Subject: XXXXX There are two issues to be determined. ...

The electronic recording of the points available to be redeemed for goods or services should not preclude it from being a coupon, and this position is supported by Question & Answer GST#6a.413, in which it is stated that electronic discounts are coupons for GST/HST purposes. ...

Yours truly, Nathalie Joly Financial Institutions Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Legislative References: 123(1) debt security 123(1)(a) financial instrument 123(1)(d) financial service Part VII of Schedule V NCS Subject Code(s): 11585-17 11590-2, 11590-4, 11590-5 This letter is not to be used as a reference. ...

Yours truly, Douglas Wood A/Technical Officer General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate c.c.: Dave Caron Douglas Wood Connie Waters Don Dawson Encl.: Section 1.4 of Chapter 1 of the GST/HST Memoranda Series Legislative References: Subsection 123(1) of the ETA- "consideration" Section 165 of the ETA NCS Subject Code(s): I-11665-3 ...