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19 January 1999 GST/HST Interpretation HQR00001354- Meal Plan at a Public College Unedited CRA Tags ETA Sch V, Part III, 13; ETA Sch V, Part III, 14; Technical Information Bulletin B-039[R], GST Administrative Policy — Application of GST to Indians GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, ON K1A 0L5XXXXX XXXXXXXXXX January 19, 1999 Subject: GST/HST INTERPRETATION Meal Plan at a Public College XXXXX: Thank you for your letter of September 24, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ...

XXXXX is not eligible to claim a rebate of GST paid on travel allowances under the administrative provisions of Technical Information Bulletin B-039R ("TIB B-039R"), " GST Administrative Policy Application of GST to Indians. ...

.: Ken Mathews, Legislative Policy Division John Bain, General Operations & Border Issues Sales Tax Division Finance Legislative References: 169 NCS Subject Code(s): I 11650-1, 11680-3 ...

Selon les renseignements fournis et suite à l'analyse des ententes intervenues entre les différentes parties (Convention entre XXXXX et XXXXX: •   Customer Responsibilities: "XXXXX agrees to abide by the Interac rules on a best efforts basis. ...

Yours truly, Shashi Fernando Municipalities and Health Care Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Legislative References: Excise Tax Act (ETA) Sections 174, 175; subsection 259(3) Income Tax Act (ITA) Paragraph 8(1)(a); subsection 8(10); Subclause 2(1) of the Legislative Proposals Relating to Income Tax (November 30, 1999) Clause 17 of the Legislative Proposals Relating to Income Tax (November 30, 1999) NCS Subject Code(s): I-11890-7 ...

Rist, Financial Institutions and Real Property, GST/HST R & I, letter to XXXXX (HQR0000458, July 28, 1997) XXXXX XXXXX NCS Subject Code(s)- 11950-6 ...

Bastasic Legislative References: Sections 5 & 23 of Part V of Schedule VI NCS Subject Code(s): I 11640-3 ...

18 July 2000 GST/HST Interpretation 8061-- Duplicate Certificate of Registration File number: 11725-3(Case 8061, RITS # HQR0001667)July 18, 2000 MEMORANDUM FOR: XXXXX Subject: XXXXX Duplicate Certificate of Registration This refers to your e-mail dated February 11, 1999, and additional information provided on September 28, 1999, concerning whether tax applies to an amount that is invoiced by an auctioneer to a principal in respect of a duplicate certificate of registration (dcr) that is obtained by the auctioneer. ...

16 May 2000 GST/HST Interpretation 25778- Application of the GST/HST to the Construction Services of a School on Land Leased from the Federal Government Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians; ETA 191; ETA 169; ETA 259(3) XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower "A", 14th Floor 320 Queen Street Ottawa, ON K1A 0L5Case: 25778File No: 11872-1, 2, 12May 16, 2000 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX Thank you for your letter received on January 18, 2000 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the XXXXX construction of a school on land leased from the federal government. ...

Yours truly, Bao Tran Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Encl.: Memorandum Series 1.4 (94.09) Legislative References: ETA: s. 165(1); 169, 221, 225 Sch. ...