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29 April 1997 GST/HST Interpretation HQR0000387- The Entitlement by a for Input Tax Credits in Respect of the GST Paid on Purchases of Property by its Book Store Unedited CRA Tags ETA 169; ETA 141; ETA 141.01; ETA 259 XXXXX Rits number: HQR0000387 XXXXX                 File # 11830-2 XXXXX                 April 29, 1997 XXXXX Attention: XXXXX Dear Sirs: I am writing in response to your request dated October 23, 1996 for an interpretation concerning the entitlement by a XXXXX for input tax credits in respect of the GST paid on purchases of property by its book store. ...

Le Ministère est d'avis que la vaccination des travailleurs et les programmes de prévention fournis par un membre autorisé ou réglementé de la profession infirmière ne constituent pas des "services de soins infirmiers" aux termes de l'article 6 de la partie II de l'annexe V de la LTA, et, par conséquent, sont taxables au taux de 7 %. ...

25 April 1997 GST/HST Interpretation HQR0000065- Insurance Brokerage Commissions Unedited CRA Tags ETA Sch VI, Part IX, 1                                                                         RITS: HQR0000065 XXXXX File: 11585-14, 11585-21 XXXXX April 25, 1997 This is in reply to a memorandum from XXXXX concerning the GST status of commissions received by an independent insurance agent or broker from XXXXX in respect of insurance policies covering risks in Canada. ...

28 February 1997 GST/HST Interpretation HQR0000510- Letter From, Dated, 19XX Unedited CRA Tags ETA 234(1); ETA 254; ETA 254.1; ETA 256 XXXXX Case: HQR0000510 XXXXX                 File: 11870-1, 11870-4                                                                         February 28, 1997 This is in response to a note from XXXXX of your office in which he had requested our comments on the what parts of the above noted letter the Department should give direction. ...

With respect to fact # 5 above, we believe that accounts receivable of a bankrupt person are collected by the trustee in bankruptcy and normal rules apply. ...

Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: Excise Tax Act, section 254.1 Excise Tax Act, subsection 191(1) NCS Subject Code(s): I-11870-4-2 ...

., CHE Municipalities & Health Care Services Unit Public Service Bodies and Governments Division GST/HST Rulings and Interpretations Directorate c.c.: E. ...

Mulinda Governments Sectors Unit Public Service Bodies & Governments Division GST/HST Rulings and Interpretations Directorate c.c.: D. ...

Dawn Weisberg Legislative References: subs. 167(1) & (1.1), sub. 123(1), sub. 232(2), sub. 165(1) NCS Subject Code(s): 11735-15, 11755-11, 11720-1 ...

1 October 1998 GST/HST Interpretation HQR0001111- Application of the GST to the Supply of a Law Enforcement Service to the Royal Canadian Mounted Police (RCMP) Unedited CRA Tags ETA Sch V, Part VI, 20(g)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 Royal Canadian Mounted Police 1200 Vanier Parkway Ottawa, Ontario, K1A 0L9                                                Case: HQR0001111 Attention: Wayne P. ...