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7 January 2000 GST/HST Ruling 7359/HQR0000965- Med-Emerg After-Hours Clinic Unedited CRA Tags ETA Sch V, Part II, 5 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0000965 / 7359XXXXXJanuary 7, 2000 Subject: GST/HST APPLICATION RULING Med-Emerg After-Hours Clinic Dear Sir: This is in reply to your letter of September 29, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions between XXXXX) and various physicians (i.e., "medical practitioners"). ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies & Governments Division c.c.: O. ...

Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply 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... ... 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. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Each Concurrent Lease will commence on the lease date set out on the Asset Lease and ends "... ...

The Head Lease has the following terms relevant to the issues of this interpretation: (a) The XXXXX Assets will remain property of, and title to the XXXXX Assets will remain in, the Utility; XXXXX (b) The City shall retain possession and quiet enjoyment of the XXXXX Assets until the end of the lease term; XXXXX (c) The Head Lease calls for a lease term of XXXXX years; XXXXX (d) The Utility has the right of early termination after XXXXX years of the lease term has lapsed; XXXXX (e) The City agrees to pay an annual rent for the XXXXX Assets and the parties acknowledge that the GST is applicable to the rent payments; XXXXX (f) The City is granted the right to prepay XXXXX % of the total annual rent for the lease term at the present value of the annual rent over the lease term using a discount rate of XXXXX % (note, this right was exercised by the City); XXXXX (g) The Utility acknowledges and agrees that the City shall be permitted to assign or sublet the XXXXX Assets to another party to operate as contemplated in XXXXX (h) Where the City assigns or sublets the Head Lease or the XXXXX Assets, such assignment or subletting shall not merge with the Head Lease; XXXXX and (i) The "lessee[City] agrees that the XXXXX Assets remain the property of the Utility notwithstanding the manner in which or the degree to which the same may be attached or affixed to realty"; XXXXX 3) The City and the Utility entered into the Sublease dated XXXXX (Sublease) whereby the City, as lessor, subleased the XXXXX Assets to the Utility, as lessee. ...

However, as the terminology and rules related to the ownership of the copyright may differ between the U.S. and Canada, Can Co. has established a XXXXX % owned subsidiary based in XXXXX to serve its U.S. clients. ... In accordance with this provision, a supply of IPP is considered to be made in a province if the place of negotiation ("place of negotiation" of a supply refers to "... 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, or to which that individual ordinarily reports, in the performance of the individual's duties in relation to the activities of the supplier in the course of which the supply is made... ...

Section 1 of Part I of Schedule IX to the ETA defines the "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, or to which that individual ordinarily reports, in the performance of the individual's duties in relation to the activities of the supplier in the course of which the supply is made... ... Yours truly, Anne Kratz Electronic Commerce Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sale of the Facility Section 5 of Part I of Schedule V to the ETA exempts the sale of a multiple unit residential complex, or an interest therein, by a person who is a builder of the complex, or an addition thereto, where: => the last supply of the complex, or addition, by way of sale to the builder was either an exempt supply or a deemed taxable sale of the complex, or addition, under the self-supply rules in subsection 191(3) or 191(4), unless => the builder substantially renovated the complex after the complex was last supplied to the builder, or => the builder claimed an ITC in respect of that last acquisition of the complex or addition, or in respect of an improvement thereto since that last acquisition, other than an ITC in respect of the construction of an addition to the complex. ...

The 200 issued and outstanding common shares of XXXXX to be acquired by XXXXX will be obtained as follows: •   At Closing, 110 shares from XXXXX (which XXXXX acquired from XXXXX) at a price of XXXXX per share for a total purchase price of XXXXX. This amount was payable by a cash payment on closing of XXXXX with the balance due and payable on the earlier of May 31, 1998 and the Date of Final Completion. •   On September 30, 1994, a further 90 shares from XXXXX at a price of XXXXX per share for a total purchase price of XXXXX[.] ... Analysis for 3 & 4 There are two issues to be addressed in providing our rulings on these transactions. ...

In that regard, policy paper P-077R, " Single and Multiple Supplies ", provides assistance. ...

The purchase price is either: •   as stipulated in advance in a schedule in the strata lot plan; or •   if not so stipulated, based on the fair market value of the leaseholder's interest "evaluated as if the lease did not expire". ... More precisely, this subparagraph (i) requires that the supplier "give possession (...) under a lease". ... Paragraph 254(2)(e) of the Act requires that, "... ownership of the... unit is transferred to the particular individual after the construction or substantial renovation thereof is substantially completed... ...