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13 September 1995 GST/HST Interpretation 11620-1- Input Tax Credit Relating to the Purchase of Real Property Unedited CRA Tags ETA 280(1)                                                                         File: 11620-1(MRB) September 13, 1995 XXXXX This is further to your facsimile message that was received on September 6, 1995 regarding concerns raised by the above referenced association. ...

19 January 1996 GST/HST Interpretation 11860-3- The Application of the Goods and Services Tax (GST) to the Supply of Dialysis Solutions Under Home Care Programs Operated by Hospitals Unedited CRA Tags ETA Sch VI, Part I, 3                                                                         File: 11860-3 XXXXX C.N.: 2686 XXXXX May 9, 1996 Dear XXXXX: This is further to your discussion of January 19, 1996 with Ken Syer of this office and subsequent fax transmission of the same date regarding the application of the Goods and Services Tax (GST) to the supply of dialysis solutions under home care programs operated by hospitals. ...

Subsequent to receiving the membership fee from the new member, the Club then pays the retiring member the amount of this fee less XXXXX or pays XXXXX % of the fee, depending on the number of the membership. ...

1 August 1996 GST/HST Interpretation 11895-5[5]- Assistance Relating to the Refuse Disposal Fees Charged by (the City) and Paragraph 20 (i) of Part VI of Schedule V to the Excise Tax Act (the Act) Unedited CRA Tags ETA Sch V, Part VI, 20(i) XXXXX File #: 11895-5(ON) XXXXX                 c.n. 1151(REG) XXXXX                 Sch. ...

A "condominium complex" is defined for GST purposes under subsection 123(1) of the Act to mean, "... a residential complex that contains more than one residential condominium unit. ...

28 November 1996 GST/HST Interpretation 11895-1[1]- Application of GST for the Supply of Permits and Inspection Services Performed During Construction Unedited CRA Tags ETA Sch V, Part VI, 20(c) XXXXX XXXXX XXXXX XXXXX File #: 11895-1(on) Case No. ...

1 August 1996 GST/HST Interpretation 11895-1[4]- Issue of Cash Payments in Lieu of Off-street Parking (Cash Payments) Arising from a Request from (the Town) Unedited CRA Tags ETA Sch V, Part VI, 20(c) XXXXX File #: 11895-1(on) XXXXX                 c.n. 1095(REG) XXXXX                 Sch. ...

1 August 1996 GST/HST Interpretation 11895-1[7]- Eligibility for a Municipality to Claim Input Tax Credits Unedited CRA Tags ETA 123(1) municipality; ETA 171(1); ETA 171(2); ETA Sch V, Part VI, 1(c); ETA Sch V, Part VI, 6(a); ETA Sch V, Part VI, 20(l) XXXXX File #: 11895-1(on) XXXXX                 c.n. 465(REG) XXXXX                 Sch. ...

19 November 1997 GST/HST Interpretation HQR0000491- Application of the GST/HST to Registration and Renewal Fees Collected from Motor Vehicle Dealers and Salespeople Unedited CRA Tags ETA Sch V, Part VI, 20(c)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5 XXXXX Case: HQR0000491 XXXXX November 19, 1997 XXXXX GST/HST Application Ruling Dear XXX: This GST/HST application ruling supersedes that which was provided to you in our letter dated November 7, 1997. ...

7 October 1997 GST/HST Interpretation HQR0000453- Operating Fees- Permits, Certificates and Registration of Designs Unedited CRA Tags ETA Sch V, Part VI, 20(a); ETA 154                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000453  XXXXX                XXXXX File: 11849-1- 11890-1 October 7, 1997 Subject: GST APPLICATION RULING XXXXX Operating Fees GST INTERPRETATION Permits, Certificates and Registration of Designs Dear XXXXX Thank you for your letter of December 3, 1996 concerning the application of the Goods and Services Tax (GST) to the following transaction (s). ...