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In summary, the scrap metal dealer can claim an NITC on the purchase in XXXXX of aluminum beer cans only if the following conditions are met: •   the first three conditions for the application of subsection 176(1) of the ETA listed above are satisfied; and •   one of the exceptions listed in subsection 226(5) of the ETA applies so that subsection 226(4) of the ETA does not apply to the transaction. ...

20 March 1997 GST/HST Interpretation HQR0000548- The Eligibility of School Authorities to Claim Public Service Body Rebates Unedited CRA Tags ETA 259(4.1)                                                                         File: 11910-1(GN) Doc: HQR0000548 Rebate Section Small & Medium Enterprises Audit Directorate March 20, 1997 XXXXX This is in reply to your electronic message (e-mail) dated February 4, 1997, regarding the education sector. ...

GuerraCase #: HQR0001361File #: 11585November 30, 1998 Subject: GST/HST INTERPRETATION Dear XXXXX This is in reply to your letter of September 30, 1998, and further to our telephone conversation XXXXX of November 19, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the operations of a used goods dealer. ...

17 July 1998 GST/HST Interpretation HQR0000921- GST/HST New Housing Rebates Unedited CRA Tags ETA 123(1) residential condominium unit; ETA 254; ETA 262; INTACT 33(2)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX File 11870-14-25 XXXXX                 Case: HQR0000921 XXXXX July 17, 1998                                                                         Your File: XXXXX Dear XXXXX We are writing in response to a memo received from XXXXX of your office, dated October 22, 1997 respecting multiple GST/HST new housing rebate applications for side by side residential condominium units (RCU) connected by way of a sliding door and respecting the primary residence requirement. ...

VI, partie IV, 1.1                                                                         Direction des décisions et de l'interprétation de la TPS/TVH 25, avenue McArthur, 9ème étage, tour "C"  XXXXX                                                                                Vanier (Ontario)  XXXXX                                                                                K1A 0L5  XXXXX Codification-sujet: 11845-2(rl)  XXXXX                Numéro de dossier: HQR0000778                                                                         le 27 mai 1998  XXXXX La présente fait suite à votre lettre du 23 mars 1998 adressé à Mme Susan Mailer, gestionnaire de l'unité des Industries. ...

The payment of the monthly fees entitles residents, among other things, to use the community recreational facilities, including a $ XXXXX recreation centre and tennis courts. ... However, as per Policy Statement P165 entitled "Fair Market Value (FMV) For Purposes of the Excise Tax Act ", the Department's position is that FMV represents the highest price, expressed in terms of money or money's worth, obtainable in an open and unrestricted market between knowledgeable, informed and prudent parties acting at arm's length, neither party being under any compulsion to transact. ...

27 March 1998 GST/HST Interpretation HQR0001058- Acquisition of Real Property Unedited CRA Tags ETA 165(1), 221(2), 228(4), 169(1)                                                                         GSTHST Rulings and                                                                                                 Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001058 XXXXX NCS: 01, 01 Reg.: XXXXX March 27, 1998 XXXXX Subject: GSTHST INTERPRETATION Acquisition of Real Property Dear XXXXX Thank you for your letter of January 29, 1998 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ...

2 March 1998 GST/HST Interpretation HQR0000567- Applications of the GST/HST to the Services of a Low Emissions Vehicle Program Unedited CRA Tags ETA 123(1) non-profit organization; ETA 133; ETA 135; ETA 141.01; ETA 153(1); ETA 153(3); ETA 165(1); ETA 181.1; ETA Sch V, Part VI, 10                                                                         Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000567 XXXXX March 2, 1998 XXXXX Dear XXXXX Thank you for your letter of February 14, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to the transactions being undertaken by the XXXXX ("the Program"). ... The Program does not have, to any significant extent, directors, officers, or employees that are common with XXXXX For instance, the Program has its own Steering Committee made up of: · XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 23. ...

. •   "Delivered" refers to those situations where delivery of the TPP under the applicable law of the sale of goods is effected by actual delivery. In other words, delivery of the TPP may be effected by a transfer of the actual physical custody of the TPP from the buyer to the seller. •   "Made available" refers to those situations where delivery of the TPP under the applicable law of the sale of goods is effected by constructive delivery (i.e., actual physical possession of the TPP is not transferred to the recipient of the supply). ...

GuerraCase #: HQR0001828File #: 11590-5; 11590-6July 5, 1999 Subject: GST/HST INTERPRETATION Financial Service Dear XXXXX Thank you for your letter of May 31, 1999 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the two scenarios described below. ...