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12 January 1995 GST/HST Interpretation 11925-1[5]- Whether (Operating Under the Name), is Entitled to Claim the Transitional Special GST Credit Available Under the Excise Tax Act (ETA) to Certified Institutions Unedited CRA Tags ETA 230.2                                                                         File 11925-1                                                                         Doc. 499                                                                         Leg. ... Analysis Institutions that were certified pursuant to Part XIV of Schedule III and that are registered for the purposes of the GST are entitled to claim a special GST credit on a declining basis as follows: •   100% of the GST collectible in 1991 on the sale of specified property manufactured by handicapped individuals, •   75% in 1992, •   50% in 1993, •   25% in 1994, •   25% in 1995 and •   0% for calendar years after 1995. ... Venne Director Tax Policy- Special Sectors GST Policy and Legislation             XXXXX             J. ...

1 May 1995 GST/HST Interpretation 11835-2- Application of the GST on the Supplyof Nursing Services Unedited CRA Tags ETA Sch V, Part II, 6                                                                         File 11835-2 XXXXX) May 1, 1995  XXXXX Dear XXXXX: This is in reply to your letter of July, 1993, wherein you requested a GST interpretation. ... You indicated that XXXXX receives funding from regional and provincial governments for the operation of these residences, and that the funding is received pursuant to the XXXXX and the XXXXX ". 7. ... Vermes             J. Houlahan             D. Dawson             L. Dixon             XXXXX             Regional I&S Manager ...

The value of the new vehicle is XXXXX[.] •   The dealership sells the new vehicle to the lessor; •   The lessee trades-in a used vehicle which at the time has an outstanding loan of XXXXX[.] •   The dealership credits the lessee XXXXX as a trade-in allowance for the used vehicle and claims a notional input tax credit of XXXXX (7/107ths of XXXXX) based on the trade-in allowance; •   The lease payments are calculated on the value of the new vehicle XXXXX less the trade-in allowance XXXXX net of the outstanding loan on the used vehicle XXXXX[.] The issues in this case to be resolved are:      1. who is entitled to the notional input tax credit on the trade-in of the used vehicle (i.e., the dealership or the lessor);      2. who accounts for GST on the lease payments; and,      3. what is the amount of the lease payment subject to GST? ... Matthews A/Manager Input Tax Credit & Co-ordination Unit General Applications Division GST Rulings and Interpretations GAD #: 2663 (GEN) c.c.: XXXXX P. ...

19 December 1996 GST/HST Interpretation 11640-3[3]- Real Estate Referral Unedited CRA Tags ETA 142(1)(g); ETA Sch VI, Part V, 7                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11640-3(glr) XXXXX                                                                                 HQR0000371 XXXXX                                                                                 Sch. ...

The statement of account is as follows: Income from sale: $ XXXXX Expenses from Dispersal: Estate Dispersal Services XXXXX $ XXXXX Estate Fees XXXXX $ XXXXX Disposal Fees $ XXXXX Carpet Cleaning $ XXXXX Casual Labour $ XXXXX Bank Fees on Credit Cards $ XXXXX Hardware Supplies $ XXXXX GST XXXXX $ XXXXX •   You also provided a sample covering letter addressed to the Owner that refers to attachments to the letter: the statement of account, the cheque payable to the Owner, XXXXX and a letter of appreciation from a local charity. •   A sample follow-up letter describing a job was not provided. 5. ... For further details and examples of agency relationships, we are enclosing GST/HST Info Sheet GI-009 entitled " Consigned Goods ". ... Yours truly, Michèle Routhier, CMA Technical Analyst Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/02/08 — RITS 52141 — Stock Options for Independent Contractors ...

The example is [...] (the Product), supplied by [...] (the Company), of [Country X]. ... The Product weighs [...] pounds, contains [...] cases of various food items or ingredients, and [...] and a cookbook [...] for a total of [...] cases. ... Regarding [...], our research has shown that the [...] contain [...] and, among other ingredients, artificial flavour. ...

The Gross Revenue is defined in Article [...] to mean [...]. Article [...]. 3. ... (iFootnote 1) After the first [...] years of the term, the rent payable by the Trust is equal to the greater of $[...] and [...] % of the Gross Revenue. The Gross Revenue is defined in Article [...] to mean [...]. Article [...]. 11. ...

1 June 1996 GST/HST Interpretation 11690-8[2]- Legislative Amendment Brought to Section 240 Unedited CRA Tags ETA 240(3)(b)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 File #: 11690-8(dc) Para. 240(3)(b) XXXXX I refer to XXXXX inquiry of May 14, 1996, from your staff, which was sent to me by fax, concerning the legislative amendment brought to section 240 of the Excise Tax Act (Act), in connection with the voluntary registration available to non-residents for GST purposes. ... In addition, non-residents are entitled to register voluntarily if they enter into agreements to supply: •   services to be performed in Canada, or •   intangible personal property to be used in Canada, or that relates to real or tangible personal property situated in Canada, or to services to be performed in Canada. ... Jones Director General Operations & Border Issues GST Rulings and Interpretations Directorate Policy and Legislation Branch GOBI#: 2989(GEN) c.c.: R. ...

Drive-through rapid COVID-19 testing services (Service 1) * The test is administered by a registered nurse (RN) at the Client’s testing site. * The customer registers, books a time slot, and pays online. * The customer is charged a single fee for both the test kit and the administration of it. ... Virtual consultation for COVID-19 self-testing (Service 2) * The consultation is done with an RN. ... "         ...

The employees of the dealership perform the following activities: • obtaining the credit information from the customer; • completing a loan application form; • explaining to the customer the different loan terms and interest rates available; • helping the customer select the type of loan which best suits the customer's needs; • determining the interest rate and payment stream; and • screening and verifying the loan application, making a recommendation on acceptance or rejection of the application and forwarding it for final approval to the financial institution which will grant the credit. ... In offering a loan, the automobile dealer must negotiate a number of different financing variables with the customer, such as: • amount to be financed; • term; • down payment; • security deposit; • addition/reduction of accessories or ancillary products (e.g. supplementary warranties); • a co-buyer to support the credit risk; and • co-guarantor to support the credit risk. • As the automobile dealer negotiates the terms and conditions of a loan with a customer, the automobile dealer is always cognisant of the quality criteria required by its various potential assignees. • If an automobile dealer hopes to eventually assign a loan to an assignee, the automobile dealer will generally submit the loan application to the assignee in advance. ... Among the most common examples, the potential assignee can choose to pay: • a fixed amount for its purchase of the loan; • an amount calculated on a percentage of the sum financed; • nothing- example where the auto manufacturer decides to subsidize the rate of interest paid by the customer; • at a premium or discount to the face amount based on the assignee using a different interest rate target than the loan rate. • At any particular time, an automobile dealer can find out from different potential assignees what they may be willing to offer in terms of accepting assignment of a loan. ...