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10 July 1998 GST/HST Interpretation HQR0000600- Tax Status of Various Services Provided by Unedited CRA Tags ETA Sch V, Part II, 4; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7; ETA Sch V, Part II, 10                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000600 Business Number: NA Attention: XXXXX XXXXX July 10, 1998 Subject: GST/HST INTERPRETATION Tax Status of Various Services provided by XXXXX Dear XXXXX Thank you for your letter of June 26, 1998 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ...

5 March 1998 GST/HST Interpretation HQR0000928- Change-in-Use and the Combined Supply of Real Property Unedited CRA Tags ETA Sch V, Part I, 6; ETA 123(1); ETA 190(1); ETA 191(1); ETA 192(3)                                                                         Financial Institutions and Real Property Unit Rulings and Interpretations 25 McArthur Ave. ... " Further, section 6 of Part I of Schedule V to the Act refers to a supply of real property made "for the purpose of its occupancy as a place of residence ". ...

24 March 2000 GST/HST Interpretation 8354/HQR0001960- Professional Services Provided by Medical Practitioners Unedited CRA Tags ETA 153; ETA Sch V, Part II, 1; ETA Sch V, Part II, 5; ETA Sch V, Part II, 9 XXXXX XXXXX XXXXX XXXXX XXXXX Attention: XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5Case: HQR0001960 / 8354March 24, 2000 Subject: GST/HST INTERPRETATION Professional Services Provided by Medical Practitioners Dear Sir: This is in reply to your letter of September 15, 1999 and our telephone conversation of March 14, 2000, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain supplies made by medical practitioners who are proposing to incorporate their medical practices. ... Guay Legislative References: section 153, sections 1, 5 & 9 of Part II of Schedule V NCS Subject Code(s): I-11865-3 ...

(See Policy Paper P-077R, " Single and Multiple Supplies ", for guidance in making such a determination.) ...

"... XXXXX[".] v. If the Lessee defaults in the performance of any of the provisions of the lease, then the "XXXXX[".] vi. ... Yours truly, Michael Place Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Encl. (1) Legislative References: 123(1); 153(1); 165(2); 168(5); 168(1) NCS Subject Code(s): R-11950-1 ...

Subsection 10(1) of the Regulations provides, in part, that when there is to be a single final recipient of a supply of a computer-related service (such as Web site hosting) made by a particular supplier, and the recipient acquires the supply under an agreement with the particular supplier or another supplier, the supply is made in a particular province if the final recipient avails itself of the service at a single ordinary location in that province, and either •   the particular supplier maintains information sufficient to determine that location; or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...