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16 November 1995 GST/HST Interpretation 11925-3[2] - Whether a Proprietorship Operation that Receives More than 40% of its Revenue from Government Funding Could Constitute a Qualifying Non-profit Organization for the Purpose of the 50% Rebate Provided in Section 259 of the Excise Tax Act (ETA)

16 November 1995 GST/HST Interpretation 11925-3[2]- Whether a Proprietorship Operation that Receives More than 40% of its Revenue from Government Funding Could Constitute a Qualifying Non-profit Organization for the Purpose of the 50% Rebate Provided in Section 259 of the Excise Tax Act (ETA) Unedited CRA Tags ETA 123(1) non-profit organization; ETA 259 File # 11925-3(EB) Doc.# 815 Leg. ... • Is XXXXX entitled to claim the 50% rebate available to "qualifying non-profit organizations"? Conclusion • A sole proprietorship will not meet the definition of a "non-profit organization" provided in subsection 123(1) of the ETA. ...

23 August 1995 GST/HST Interpretation 1995-08-23 - Possibility of the Ministry Being Able to Claim a Rebate of the Goods and Services Tax (GST) Paid by Patients on Out-of-province Travel for Medical Treatment and Who have Been Reimbursed by your Ministry Under the Out Of Province Transportation Subsidies Regulation.

Unedited CRA Tags ETA 261 File: 11865-20 C.N.: 2408 XXXXX August 23, 1995 Dear XXXXX This is further to your discussions with Ken Syer of this office regarding the possibility of your Ministry being able to claim a rebate of the Goods and Services Tax (GST) paid by patients on out-of-province travel for medical treatment and who have been reimbursed by your Ministry under the XXXXX Out Of Province Transportation Subsidies Regulation. ... Syer E. Vermes J. Daman D. Caron P. McKinnon M. Viger XXXXX ...

27 April 2007 GST/HST Interpretation 91576 - Implantable Prostheses - Section 25 of Part II of Schedule VI to the Excise Tax Act

Nous comprenons que: • XXXXX (le « preneur ») a conclu une entente pour louer l'aéronef suivant de XXXXX (le « bailleur »), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX • Le contrat de location commence le XXXXX et se termine le XXXXX. • L'aéronef sera importé à l'aéroport XXXXX et sera exporté le XXXXX. • Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ... Carolle Mercier Agente technique Unité des questions frontalières Division des opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2007/05/01F — RITS 91762 — Valeur de l'importation temporaire d'un aéronef loué ...

1 May 2007 GST/HST Interpretation 91762 - Valeur de l'importation temporaire d'un aéronef loué

Nous comprenons que: • XXXXX (le « preneur ») a conclu une entente pour louer l'aéronef suivant de XXXXX (le « bailleur »), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX • Le contrat de location commence XXXXX et se termine en XXXXX. • L'aéronef sera importé à l'aéroport XXXXX et sera exporté le XXXXX. • Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ... Patrick McKinnon Gestionnaire Unité des questions frontalières Division des opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2007/04/03 — RITS 50644 — Government Funding ...

27 November 1992 GST/HST Interpretation 1992-11-27 - GST to the Operations of Community Legal Clinics

27 November 1992 GST/HST Interpretation 1992-11-27- GST to the Operations of Community Legal Clinics November 27, 1992 XXXXX File: XXXXX Dear XXXXX: Please refer to my letter to you dated December 14, 1990 concerning the application of the GST to the operations of XXXXX. ... Enclosed are Departmental publications entitled " Goods and Services Tax treatment of grants and subsidies " and " Information for Non-Profit Organizations ". ...

12 March 1996 GST/HST Interpretation 11690-8[3] - Softwood Lumber Exporters

12 March 1996 GST/HST Interpretation 11690-8[3]- Softwood Lumber Exporters Unedited CRA Tags ETA 221.1; ETA 232; ETA 240; ETA 261; ETA Sch VI, Part V, 1 File #: 11690-8(glr) s. 221.1, 232, 240, 261 Sch. VI/V/1 Telephone #: (613) 954-8585 XXXXX March 12, 1996 I refer to your memorandum of April 27, 1995, addressed to Mr. ... Nanner GAD #: 1261(REG) G. Ryhorchuk XXXXX XXXXX ...

10 June 2005 GST/HST Interpretation 55232 - Change in input tax credit methodology - ITC restrictions - subsection 225(3) of the Excise Tax Act (ETA)

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Services beyond these basic offerings may vary XXXXX. 15) XXXXX services provided by XXXXX are: • basic room furnishings, if required; • housekeeping services; • three meals per day plus daily snacks; • building security; • 24 hour non-medical staffing; • access to community based services; and • XXXXX activities to enhance physical, emotional, social, spiritual and intellectual needs. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/06/03 — RITS 55989 — Timing Issue- Interest and Penalties- Rebate Overpayments- Assessments Against Suppliers ...

23 April 2009 GST/HST Interpretation 114039 - Valeur de l'importation temporaire d'un aéronef loué

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Nous comprenons que: • XXXXX. (le " preneur ") a conclu une entente pour louer l'aéronef suivant de XXXXX (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX • Le contrat de location commence le XXXXX et se termine le XXXXX. • L'aéronef sera importé à XXXXX au plus tard le XXXXX et sera exporté le XXXXX. • Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...

17 May 2012 GST/HST Interpretation 62492 - Application of the GST/HST to point-of-sale terminal fees

Provided with [the enquiry] are the following agreements for our review: * […][Agreement 1] dated [mm/dd/yyyy], between [the ISO] and […][(the Merchant)], a merchant located in [City 1, Province 1] […]. * […][Agreement 2], dated [mm/dd/yyyy], between [the ISO] and […][(Representative)], a sales representative located in [City 1, Province 1][…]. * […][Agreement 3] and […], […][Agreement 4] both dated [mm/dd/yyyy], between [the ISO] and ([…][Company A]), a company located in [City 2, Province 2]. ... In particular, the ISO provides the following services to the Merchant under [Agreement 1]: * provide continuous processing services to […]; * provide monthly reports of activity […]; and * settle all cash transactions […]. The Merchant agrees under [Agreement 1] to, among other things: * use the ISO for support, data processing, and funds transfer services exclusively; * charge a user fee to its customers at the POS Terminal equal to $[…] per transaction; * pay from the fees generated per transaction: an amount equal to […]% to the ISO for its services; $[…] and $[…] to the Acquirer for each respective complete and incomplete debit transaction; and a processing charge to the Acquirer for credit transactions varying from $[…] to $[…] depending on the credit arrangement; * provide access to a bank account for the purposes of settling cash transactions; * provide any documentation or other assistance to the ISO to assist in resolving any processing adjustments, […]; and * monitor the operation of the POS Terminal. ...

1 October 1996 GST/HST Interpretation 11685-8 - Rebate of the GST paid on an Exported Automobile

1 October 1996 GST/HST Interpretation 11685-8- Rebate of the GST paid on an Exported Automobile Unedited CRA Tags ETA 261; ETA Sch VI, Part V, 12 Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX File #: 11685-8(glr) XXXXX HQR0000123 XXXXX Sch. ... The policy is issued to both you and the Canadian Department of External Affairs and International Trade. • Copy of a message dealing with the shipment of the automobile to XXXXX. • Copy of the XXXXX registration XXXXX for the automobile. ... Accompanying the completed application should be: • a copy of this letter; • copies of the documents enclosed with this letter; and • the documentary evidence you obtained from XXXXX[.] ...

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