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1 June 1996 GST/HST Interpretation 11820-3[2]- The Visitor's Rebate Program Unedited CRA Tags ETA 252(1); ETA 132(1)                                                                         File # 11820-3(MB) Doc # 2893G Ref: Ss 252(1) & Ss 132(1) XXXXX Subject: The Visitor's Rebate Program Dear XXXXX This is in response to your telephone conversations with a member of my staff and your letter of April 18, 1996, concerning the eligibility of XXXXX on permanent assignments in XXXXX to receive a GST Visitor's rebate on items purchased when they periodically return to Canada on leave or temporary duty. ...

The following information was provided in your letter: •   XXXXX is registered for GST/HST purposes. •   XXXXX has an office location in an industrial strip mall with an area at the back of its office for storage. •   XXXXX has secured a customer in XXXXX that requires machining to be done to parts that XXXXX company owns. •   XXXXX also has moulds or dies that it will send to XXXXX[.] ... The parts are then shipped to XXXXX[.] •   XXXXX receives blueprints from XXXXX and finds machine shops in the area that can do the required machining. •   Purchase orders are sent to XXXXX from XXXXX and the raw castings and forgings are sent from XXXXX supplier in XXXXX to the machine shops in XXXXX is shown as the importer of record for Customs purposes. XXXXX has advised all parties involved that XXXXX is supposed to be the importer and exporter of record for all the transactions. •   The castings and forgings are machined and sent back from the machine shops, though XXXXX to another processor in XXXXX[.] •   XXXXX controls the entire process from beginning to end. ...

Facts We understand from [...] that the facts are as follows: 1. [...] ... It acquired 100% of the shares of [...] (Company 2) an investment company registered in [...], and located in [...] ... Company 2 owns 100% of [...], a holding company and [...]% of [...], which has operations in [...] ...

Example 2: • The Company has signed an agreement on June 1, 2010, with a customer, Customer Y, to inspect its XXXXX project which will take 4 months to complete. • An advance billing was sent to the customer on June 1, 2010, for the total inspection fee of $1,000 which will be payable in 2 equal instalments on June 1, 2010 and September 1, 2010. • Customer Y will pay its instalments on the due dates. • The Company will perform 100% of its inspection services on or after July 1, 2010. ... An amount for a supply of a service becomes due on the earliest of the following days: • the date of an invoice for that amount for the supply; • the day the supplier first issues that invoice for the amount, • if there is an undue delay in issuing that invoice, the day the supplier would have issued the invoice; and • the day the client is required to pay that amount under a written agreement. ... Therefore, the Company must account for the 5% federal part of the HST (i.e., $1,000 * 100% * 5% = $50) in its net tax calculation in its GST/HST return for the reporting period that includes May 15, 2010, and the 8% provincial part of the HST (i.e., $1,000 * 75% * 8% = $60) in its net tax calculation in its GST/HST return for the reporting period that includes July 1, 2010. ...

However, as it is a designated hospital authority, the public institution would claim an additional GST/HST rebate of 33% for the non-creditable tax charged in respect of its purchases used in the operation of the public hospital as determined by the formula "A [x] B [x] C" provided in subsection 259(4), but substituting: •   the reference to "prescribed percentage" in element "A" of the formula with 33%, i.e., the applicable prescribed percentage of 83% less 50%; and •   the reference to "designated activities" in element "C" of the formula with activities engaged in by the person in the course of operating a public hospital. For instance, if the total non-creditable tax charged during a claim period for the purchase of medical supplies was $100 (GST), and the person used 60% of the medical supplies in the course of operating the public hospital and the remaining 40% in the course of operating the nursing home, the calculation of the GST rebate payable in respect of the purchase of the medical supplies would be as follows: •   claim 50% of $100 of total non-creditable tax charged PLUS •   an additional amount based on the formula "A [x] B [x] C" where: "A" is 33% (83% less 50%) "B" is $100 (total non-creditable tax charged) "C" is 60% (the extent to which the medical supplies are used in the course of operating the public hospital) = ($100 [x] 50%) + (33% [x] $100 [x] 60%) = $50 + $19.80 = $69.80- total rebate for the claim period for the GST paid on medical supplies The apportionment rules ensure that a person that is a public institution receives the GST/HST rebate at the prescribed percentage of 50% for its activities undertaken otherwise than in its capacity as a selected public service body. ...

6 March 1996 GST/HST Interpretation 11915-7-2[2]- Application of GST to Supplies of Swimming Lessons by Private, For-profit Organizations Unedited CRA Tags ETA Sch V, Part III, 6; ETA Sch V, Part III, 8                                                                         File: 11915-7-2(DRM)                                                                         Doc: 456                                                                         6 & 8/III/V XXXXX March 6, 1996 Dear XXXXX I refer to the memo of January 27, 1993 from XXXXX to Mr. ... In her memo, XXXXX indicated that courses offered by swim schools are usually divided into five basic programs: •   XXXXX- Orientation to water through various fun activities; one adult must accompany the child in the water for all levels in this program; ages of children enrolled range from 6 to 36 months old. •   XXXXX- This is the first time children receive instruction without a parent; ages range from 3 to 5 years. •   XXXXX- Children must be at least 6 years of age to register for "Yellow", the initial level; levels span from yellow to white; the goal is to develop personal safety and swimming goals. •   XXXXX- The goal is to develop skills to prevent loss of life in an aquatic emergency with minimum risk to the rescuer; certification is issued upon successful completion. •   XXXXX.- The goal is to teach candidates the practical and theoretical knowledge needed in teaching learn-to-swim classes and safety supervision; certification is issued upon successful completion. 2. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

The costs fall within the following categories: •   Architect •   Building Construction •   Inside Workstations and Furniture •   Outside Landscaping •   Signs •   Plumbing and Other Costs 4. ... Under paragraph (a) of the definition of "basic tax content" in subsection 123(1), the BTC of the XXXXX property would be: (A- B) x C A is the total of (i) GST payable on acquisition XXXXX (ii) GST payable on improvements XXXXX XXXXX B is the total of * (i) part of A the XXXXX is exempt from paying XXXXX (iii) part of A the XXXXX was entitled to as a rebate (XXXXX) XXXXX XXXXX C is the lesser of one and H/I where H is the current fair market value of the property and I is the total of the consideration paid on the acquisition of the property and improvements to the property. ... Accordingly, the immediate net tax effect of the section 211 election would be as follows: GST collectible on deemed sale (para. 211(2)(a)) $XXXXX ITC available at time of deemed sale (s. 193(2)) (XXXXX[)] ITC available on deemed acquisition (s. 169(1)) XXXXX (XXXXX) Net tax (refund) (XXXXX *[)] Percentage use of the entire property in commercial activities (example). ...

2 May 1997 GST/HST Interpretation HQR0000373- The Application of GST to Money and Services Provided by Unedited CRA Tags ETA 135                                                                         File: 11925-6                                                                         Doc: HQR0000373                                                                         Ref: section 135                                                                         XXXXX Attention: XXXXX May 2, 1997 I am responding to your facsimile of October 11, 1996 to XXXXX concerning the application of GST to money and services provided by XXXXX XXXXX has inquired as to the meaning XXXXX of its agreement with the XXXXX XXXXX of the agreement reads as follows: The XXXXX acknowledges that all amounts to be paid in accordance with the provisions of XXXXX of this agreement, shall be payable without any deductions of any taxes, charges or expenses whatsoever. ...

1 October 1996 GST/HST Interpretation 11640-3[7]- Application of GST to Telecommunication Services After April 23, 1996 Unedited CRA Tags ETA 141.1(2)(a); ETA 141.1(2)(b)(i) ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 22.1                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 File #: 11640-3(dc) Para. 142.1(2)(a) Ss. 7 & 22.1, Sch. ... With the proposed amendment brought to section 7 to replace current paragraph 7(a) — a service that is primarily for consumption use or enjoyment in Canada — the supply by the telecommunication carrier of a dedicated telephone line to NRCO would not be excluded from zero-rating under any paragraphs 7(a) to 7(g). ... Jones Director General Applications Division GST Rulings and Interpretations Directorate Policy and Legislation Branch GAD #: 697(GEN) c.c.: R. ...