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[Company B] and [...] [Company C] formed a joint venture called [...] ... Such rights, limitations and obligations are as set out in the [...], which includes Schedule [...], [...] ... You paid $[...] at the time of entering the Purchase and Sale Agreement and gave the Developer [...] post-dated cheques, each for $[...], and dated for the first day of each month beginning [mm/dd/yyyy] (i.e., the cheques totalled $[...]). ...

26 September 1996 GST/HST Interpretation 11820-3[1]- Amendments to the Visitor Rebate Program Unedited CRA Tags ETA 252.2                                                                         Telephone #: (613) 954-5124 Fax #: (613) 990-1233 11820-3 (crl) s. 252.2 September 26, 1996 XXXXX ATTENTION: XXXXX I am in receipt of your letter dated August 21, 1996, in which you voiced your opinion concerning the amendments to the visitor rebate program. ...

Letter dated [mm/dd/yyyy], from the Supplier’s representative, […], briefly outlining the business relationships and activities of the Supplier. 3. Revenue sharing report detailing the calculations and payments made to the Supplier by […] (CanCo), […]. 4. […] Application between a Canadian retailer (Merchant), CanCo, and […] and […] (Canada Members). 5. ... Letter dated [mm/dd/yyyy], from CanCo to the Supplier discussing the […] program with […]. ...

1 June 1996 GST/HST Interpretation 11645-2- Clarification of the Regulations Governing Evidence of GST Registration Unedited CRA Tags ETA Sch VII, 7.1                                                                         Telephone #: (613) 954-5124 Fax #: (613) 990-1233 11645-2 (crl) s. 413.1 Sch. ... Your facsimile provided the following information: •   newsstand copies of magazines are bulk shipped by motor carrier into Canada; •   the magazines are cleared Customs by either XXXXX and XXXXX depending on the destination of the shipment; •   when the magazines are shipped, the GST number appears on the papers presented to the Customs officer I understand from your facsimile that the GST registration number (Business Number) is being shown in the Identification Statement which usually appears in XXXXX pages of the magazine. ... Jones Director General Operations and Border Issues GST Rulings and Interpretations Policy and Legislation Branch GOBI # 3046 (Genl) c.c.: R. ...

Since it is a designated hospital authority, this person 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. ... If the total non-creditable tax charged during a claim period for the purchase of medical supplies was $100, and 60% of the medical supplies were used in the operation of the public hospital and the remaining 40% was used in the operation of the medical clinic and the long-term care facility, the person would calculate the GST/HST rebate payable in respect of the purchase of the medical supplies 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 To summarize, a person's entitlement to the GST/HST rebate at the higher prescribed percentage is not based on the nature and character of the services provided by the person. ...

6 June 1995 GST/HST Interpretation 1995-06-06- Application de la TPS aux services analytiques des laboratoires Unedited CRA Tags LTA 273                                                                         11660-1, 11660-9 (sm) Art. 273  XXXXX                                                                                Mardi, le 6 juin 1995 Monsieur, J'ai bien reçu votre lettre du 26 mars 1993, ainsi que les documents joints, dans laquelle vous demandez une interprétation relative à la TPS concernant la nature de l'accord contractuel conclu entre XXXXX et concernant les activités visées par règlement aux termes de l'article 273 de la Loi sur la taxe d'accise. ... L'objet de la coentreprise était d'utiliser deux laboratoires précis pour fournir des services analytiques fiables dans les domaines suivants: •   chimie organique et inorganique •   microbiologie •   ecotoxicologie •   essais physiques de textiles liés à des questions environnementales dans la province XXXXX pour une période de cinq ans, à moins qu'un des participants ne mette fin à la convention avant la fin de cette période. 3. ...

. / 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. ... In [mm/yyyy], [the Organization] purchased [#] residential condominium units (collectively referred to hereafter as “the Units”) for $[…] plus $[…] HST from […] (“the Developer”), the registered owner of the newly constructed condominium complex in which the Units are situated. According to the Buyer Statement of Adjustments provided for our review, the Units are legally described as Strata Lots […]. […] […][A question is] whether [the Organization] was similarly precluded from claiming the British Columbia new residential rental property rebate in respect of the provincial portion of the HST payable in light of its eligibility for a British Columbia public service bodies’ rebate (albeit for a lesser amount) in respect of that tax. […]. ...

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 132321   January 23, 2013 Dear [Client]: Subject: GST/HST INTERPRETATION Ballet Lessons Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to ballet lessons. ... The CRA does not consider the following courses to develop or enhance a student's occupational skills: • sports • games • hobbies; or • other recreational or cultural pursuits, that are designed for personal interest. ...

17 April 1998 GST/HST Interpretation HQR0000175- Application of the Goods and Services Tax to the Service of Accepting Payments on Behalf of the Unedited CRA Tags ETA 123(1) service, 165(1), 221(1)  XXXXX XXXXX GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario K1A 0L5Case #:  HQR0000175File #:  11595-1; 11720-1File #:  11595-1; 11720-1April 17, 1998 Subject: GST/HST INTERPRETATION Application of the Goods and Services Tax to the Service of Accepting Payments on Behalf of XXXXX Dear Sir: Thank you for your facsimile transmission regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the service of accepting payments on behalf of XXXXX[.]  ... Although no documents were submitted that describe the specific service XXXXX would provide to XXXXX, based on my telephone conversation with you on March 31, 1998, my understanding of the transaction is as follows: •   Clients or applicants for services of XXXXX  will make payments for such services at a XXXXX outlet. •   The client or applicant will deliver a cheque, made payable to the Receiver General for Canada, as well as any applicable XXXXX forms such as an 'XXXXX['.] •   XXXXX will deliver the cheque to a bank for deposit to a Receiver General account and will deliver any XXXXX forms to XXXXX. ... Krawchuk Rulings Officer Financial Institutions Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: ss. 123(1); 165(1); 221(1) NCS Subject Code(s): R  1; 11720-1 Casework Number HQR0000175 ...

Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance 5 000.00 Amount depreciated over 36 term lease (LDV) $  5 400.00 Add: Loan repayment $0.00 Gross amount owed to lessor by lessee $  5 400.00 Monthly lease payment Monthly depreciation ($5,400/36) $     150.00 Add: Interest charge 88.90 $     238.90 Add: GST ($238.90 x 0.07) 16.72 Total amount per month lessee remits to lessor   $     255.62 Response: The above calculation of the amount of GST on each lease payment ($16.72) is correct. ... Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance 5 000.00 Amount depreciated over 36 term lease (LDV) $  5 400.00 Add: Loan repayment $  3 000.00 Gross amount owed to lessor by lessee $  8 400.00 Monthly lease payment Monthly depreciation ($5,400/36)  $     150.00 Add: Interest charge 88.90 $     238.90 Add: GST ($238.90 x 0.07) 16.72 Amount per month lessee remits to lessor re lease $     255.62 Monthly loan payment Monthly principal repayment (3,000/36) $       83.33 Add: Interest factor for loan amount 10.50 $       93.83 Total amount per month lessee remits to lessor $     349.45 Response: The above calculation of the amount of GST on each lease payment ($16.72) is correct. ... Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance Initial value $12,000.00 Amount of trade-in allowed on lease 10 400.00 Amount given to owner in cash $  1,600.00 Amount depreciated over 36 term lease (LDV) $         0.00 Add: Loan repayment $  8 000.00 Gross amount owed to lessor by lessee $  8 000.00 Monthly lease payment Monthly depreciation ($0) $         0.00 Add: Interest charge 70.00 $       70.00 Add: GST ($70.00 x 0.07) 4.90 Total amount per month lessee remits to lessor, re lease $       74.90 Monthly loan payment Monthly principal repayment (8,000.36) $     222.22 Add: Interest factor for loan amount 28.00 $     250.22 Total amount per month lessee remits to lessor $325.12 Response: The above calculation of the amount of GST on each lease payment ($4.90) is correct. ...