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. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ...

The purchase price is either: •   as stipulated in advance in a schedule in the strata lot plan; or •   if not so stipulated, based on the fair market value of the leaseholder's interest "evaluated as if the lease did not expire". ... More precisely, this subparagraph (i) requires that the supplier "give possession (...) under a lease". ... Paragraph 254(2)(e) of the Act requires that, "... ownership of the... unit is transferred to the particular individual after the construction or substantial renovation thereof is substantially completed... ...

16 October 1997 GST/HST Interpretation HQR0000011- Returnable Containers Unedited CRA Tags ETA 226  XXXXX GST/HST Rulings  XXXXX                and Interpretations Directorate  XXXXX                25, McArthur Avenue  XXXXX                Vanier (Ontario)  XXXXX                K1A 0L5                                                                         File: 11610-7(rl) Section 226 HQR0000011                                                                         October 16, 1997 Dear XXXXX This letter is in response to the memorandum (attached) sent to XXXXX. ... Let us say that the normal period of storage between acquisition and resupply is one month, and that all the taxable containers are taxable because they are supplied at a price superior to the ones they were acquired, let us say, with a mark-up of 10%, that means that the month after the acquisition, there should have been a taxable supply of empty containers corresponding to a tax-included amount of $32,100 + ($32,100 x 10%), which is $32,100 + $3,200, i.e., $35,300. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2004/09/16 — RITS 39725 — Eligibility for Input Tax Credits ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/27 — RITS 51529 — Rebates- Emergency Evacuation- XXXXX ...

The Offering Memorandum, dated September 1, 1991, however, states that the Partnership was "... formed for the purposes of constructing, selling, owning and operating a maximum of 10 condominium and/or apartment suites in the four buildings containing a total of 30 apartments.... ... Stanley Farber Manager, Real Property Tax Policy- Special Sectors Policy and Legislation c.c.: Stan Farber             Wendy Houston All Regional I & S Managers Revenue Quebec ...

Policy number P-059 " Business V. Adventure or Concern in the Nature of Trade " will provide assistance in this regard. ... The Queen (82 DTC 6274), the Court stated, in part: "... the plaintiff's conduct supports the conclusion that the plaintiff had the intention of turning a profit and that both residences had been built in the nature of an adventure in trade and the accruing profits were earned income. ...