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FACTS 1. […] (the Landowner) and […] (the Investor) have entered into a written agreement called […] (the Agreement). ... Per section […] of the Agreement, the Investor was responsible for the installation of the solar panels. 5. ... Pursuant to paragraph […] of the Agreement, the Landowner shall be paid the first $[…][X] of revenue earned from the solar project in each year and pursuant to paragraph […] of the Agreement, the Investor shall be paid all remaining revenue. 11. ...

1 February 1998 GST/HST Interpretation 1998-02-01- Calculation of Penalty & Interest Unedited CRA Tags ETA 280(1) Brian Paynter Program Officer Assessment & Collections Robert Bowman A/Rulings Officer GST/HST Rulings & Interpretations Directorate Subject: Calculation of Penalty & Interest Thank you for your electronic mail message dated September 15, 1997, concerning the application of subsection 280(1) of the Excise Tax Act (ETA) where a registrant requests an adjustment to a previously filed return to correct an error that resulted in an overpayment of a net tax refund to the registrant. ...

The following documents were provided to us for our consideration: a) [...] used to evidence: • the registration [...] ... The Home Site is defined in Schedule [...] the Homeowner Agreement as the land that has the same legal description as the land identified under subsection [...] of the Purchase Contract. ... Penalty for Nonperformance (subsection [...]) If the Homeowner fails to complete the Development of the Home Site within [...] years from the Possession Date, the Homeowner will be liable to pay to the Corporation $[...]. ...

For GST/HST purposes, the […] (Board) is a determined municipality […]. ... The Board sells […] books through the websites of […] (OnlineCo), an online bookseller. ... OnlineCo also charges a commission of […]% on the book sale amount, consisting of the list price of the book plus shipping and any extra charges, plus HST, […]. 9. ...

3 February 2016 GST/HST Interpretation 159181- Application of the GST/HST to Supplies made by […][a Municipality] to the […] First Nation Unedited CRA Tags •TIB-039r GST Administrative Policy — Application of GST to Indians: Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... INTERPRETATION REQUESTED You would like to know what constitutes “Band Management Activities,” and how the GST/HST applies to the supplies that [the Municipality] makes to […] First Nation. ... For example, under the heading, “Other exempt municipal services,” you will find the following information: The following services made by a municipality, or by a board, commission, or other body established by a municipality, are also exempt: * installing, replacing, repairing, and removing street or road signs, barriers, street or traffic lights, or any similar property; * removing snow, ice, or water; * removing, cutting, pruning, treating, or planting vegetation; * repairing or maintaining roads, streets, sidewalks, or similar or adjacent property; or * installing accesses or egresses. ...

Question # 12- Nombre de demande par demandeur/immeuble Contexte A) Situation générale Contexte Cas où un immeuble résidentiel de 8 unités dont 6 sont louées. ... A) Situation particulière Contexte Cas où un immeuble d'habitation de 6 unités est détenu par trois propriétaires dont le % de propriété est différent: M. ... Cependant, en autant que les logements sont des " habitations admissibles " en vertu de la définition au paragraphe 256.2(1) de la LTA, chaque personne doit produire qu'une demande de remboursement (En vertu de 262(2) de la LTA) sur l'ensemble de l'immeuble dès que bon lui semble à l'intérieur du délai de 2 ans prévu. ...

Question # 8- Adjonctions- Est-ce seulement pour les logements multiples? ... Ainsi, dans la situation présentée nous présumons que: •   M. X n'est pas inscrit aux fins de la TPS; •   les bachelors au sous-sol sont chacun munis d'une cuisinette, d'une salle de bain et d'un espace habitable privé; et •   le critère de logement distinct est effectivement rencontré, i.e. l'accès à ces bachelors est indépendant de la résidence de M. ... Question # 11- Immeuble de moins de 10 logements Contexte Dans le cas d'un immeuble de moins de 10 logements, faudra-t-il attendre que tout les logements soient loués pour demander le remboursement? ...

28 March 1996 GST/HST Interpretation 1996-03-28- Farmland Willed to Spouse / Part I Exemptions Unedited CRA Tags ETA 228(4) Text: PHONE MEMOR1670 E-MAIL REPLY                                                                         XXXXX POLICY OFFICER: Mike Place DATE: March 28, 1996 Subject: Farmland willed to Spouse / Part I exemptions Background XXXXX has the following query from a lawyer representing a widow who is bequeathed farmland by her husband. The property (house & farmland) was farmed until Fall/95, when the husband died. ...

3 November 1999 GST/HST Interpretation HQR0001930-- ITCs & Pension Plan Expenses Unedited CRA Tags ETA 123(1) recipient; ETA 131; ETA 155(1); ETA 169(1) TO: XXXXX XXXXX XXXXX FROM: John Nowak Financial Institutions & Real PropertyFile HQR0001930 DATE: November 3, 1999 Subject: XXXXX- ITCs & Pension Plan Expenses To summarize briefly. ...

14 February 2023 GST/HST Interpretation 200835- – Emission Allowance Unedited CRA Tags ETA Part IX Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. GST/HST Rulings Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 200835 Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION – Emission Allowance Thank you for your correspondence of July 2, 2019, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of emission allowances. ...