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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The CRA's administrative position is that the supply of an in vitro diagnostic test kit is zero-rated pursuant to paragraph 2(a) of Part I of Schedule VI if it is for use in the diagnosis of a disease in humans and it contains one or more of the following substances, which were listed in the TCC decision: • monoclonal and polyclonal antibodies; • blood and blood derivatives; • snake venom; and • micro-organisms that are not antibiotics. ...

Interpretation Given The Canada Customs and Revenue Agency's (CCRA) position is that the Auctioneer is not required to collect GST on the following: •   the commissions it receives from its clients as consideration for services it performs with respect to the sale of their livestock; •   the XXXXX deduction; •   the livestock inspection fee; •   the check-off fee; and •   the commissions it receives from the Government XXXXX for collecting and remitting the XXXXX deduction, the livestock inspection fee, and the check-off fee. ...

25 July 1995 GST/HST Interpretation 11660-9- GST Treatment of a Gravity Base Structure Joint Venture Unedited CRA Tags ETA 123; ETA 273                                                                         File 11660-9; 11950-1(sm) Section 123 & 273 Telephone No. (613) 954-8585 Fax No. (613) 990-1233  XXXXX July 25, 1995 Dear Mr. ... Although not mentioned in the joint venture agreement, it is our understanding that the joint venture is also responsible for constructing: •   access roads; •   accommodation for staff; •   all services for the site; •   production facilities for the manufacture of structural steel bars; and •   a wharf at the dry dock site in XXXXX Interpretations Requested 1. ... Subsection 2(1) of that Act contains the following definitions: " 'continental shelf' means the seabed and subsoil of those submarine areas that extend beyond the territorial sea throughout the natural prolongation of the land territory of Canada to the outer edge of the continental margin or to a distance of two hundred nautical miles from the inner limits of the territorial sea, whichever is the greater, or that extend to such limits as are prescribed pursuant to paragraph (2)(a);" " 'federal laws' includes Acts of Parliament, regulations as defined in section 2 of the Interpretation Act and any other rules of law within the jurisdiction of Parliament but does not include ordinances within the meaning of the Northwest Territories Act or the Yukon Act;" " 'marine installation or structure' includes (a) any ship, offshore drilling unit, production platform, subsea installation, pumping station, living accommodation, storage structure, loading or landing platform, dredge, floating crane, pipelaying or other barge or pipeline and any anchor, anchor cable or rig pad used in connection therewith, and (b) any other work or work within a class of works prescribed pursuant to paragraph (2)(b);" Section 5 of that Act provides as follows: "5.(1) Subject to any regulations made pursuant to subsection (2) or (3), federal laws apply (a) on or under any marine installation or structure from the time it is attached or anchored to the continental shelf in connection with the exploration of that shelf or the exploitation of its mineral or other non-living resources until the marine installation or structure is removed from the waters above the continental shelf; (b) on or under any artificial island constructed, erected or placed on the continental shelf; and (c) within such safety zone surrounding any marine installation or structure or artificial island referred to in paragraph (a) or (b) as is determined by or pursuant to regulation. ...

8 January 1996 GST/HST Interpretation 11750-5- Comments With Respect to the Estate of Unedited CRA Tags ETA 123(1) property; ETA 267; ETA 269                                                                         File #: 11750-5 (rw)                                                                         S. 123(1), 267, 269 XXXXX January 8, 1996 Dear Mr. ... Jones Director General Applications Division GAD #: 668 (reg) c.c.: J. ...

26 May 1997 GST/HST Interpretation HQR214[1]- Choix visant les fournitures exonérées- Para. 150(1) LTA- Unedited CRA Tags LTA 126; LTA 155                                                                         Dossier: 11585-9                                                                         le 26 mai 1997                                                                         XXXXX XXXXX Nous donnons suite à votre lettre en date du 16 août 1996 dans laquelle vous nous demandiez notre opinion concernant l'application du paragraphe 150(1) de la Loi sur la taxe d'accise ("LTA") relativement à la situation ci-après décrite. ... Faits XXXXX des actions en nombre et en valeur d'une compagnie d'assurance ("Assureur") et d'un carrossier ("Garage") sont détenues par une même corporation. •   L'Assureur et le Garage ont effectué le choix prévu au paragraphe 150(1) de la LTA. •   Un client de l'Assureur ("Assuré") détient une police d'assurance prévoyant que l'Assureur garantit l'Assuré à l'encontre des dommages qui peuvent subvenir à sa voiture. •   La voiture de l'Assuré est endommagée et le Garage en effectue la réparation. ... Allard Agent de décision Division des institutions financières et des immeubles Direction des décisions et de l'interprétation de la TPS Ref. 126 & 155 ...

1 March 1996 GST/HST Interpretation 11645-3[2]- GST Ruling on the Tax Status of a Postage Meter and Postage Replenishments Unedited CRA Tags ETA 212; ETA 217; ETA 218                                                                         11645-3(crl)                                                                         Division III, s. 212                                                                         Division IV, s. 217, s. 218 XXXXX This is in response to information provided by a facsimile message dated January 11, 1996, and an electronic message dated January 16, 1996, from XXXXX and addressed to Mark Seigel of my staff, requesting a GST ruling on the tax status of a postage meter and postage replenishments. ... Nanner Doc. # 1582 (REGL) ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Committee's XXXXX financial statements show the following income in XXXXX: XXXXX: $ XXXXX XXXXX: $ XXXXX XXXXX: $ XXXXX XXXXX: $ XXXXX XXXXX: $ XXXXX Ruling Requested You have asked whether the Committee is required under the Excise Tax Act to register to collect and remit the Goods and Services Tax ("the Tax") on the membership fees charged to its members. ...

Other supplies of each unit occurred as follows: •   XXXXX •   Transferred by way of lease to XXXXX •   Transferred by way of lease to XXXXX •   XXXXX did not charge or collect GST as XXXXX were registered for GST effective March 25, 1997. ... XXXXX •   Transferred by way of lease to XXXXX[.] •   XXXXX collected GST of $ XXXXX and reported it on its GST return for the period ending XXXXX[.] •   XXXXX led a New Housing rebate application for the GST paid. ... XXXXX •   Transferred by way of lease to XXXXX[.] •   XXXXX did not charge GST for the same reasons as stated for XXXXX above. •   GST was accounted for by XXXXX [i]n the same manner as for XXXXX above. 12. ...

Your client, with your assistance, may determine himself whether the subject building is considered a hotel throughout the year, by following the following steps described in our Policy Paper P-099 " The Meaning of Hotel, Motel, (...) ". In the event it is considered to be a hotel, he may determine whether or not it is a residential complex by application of Policy Paper P-053 " Application of "All or Substantially All" to Residential Complexes ". ... Yours truly, Bao Tran Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate c.c.:      XXXXX Legislative References: par. 169(1)(b) & (c); s. 207; V/I/6, 7 NCS Subject Code(s): 11950-2 ...

7 May 1998 GST/HST Interpretation HQR0000369- Application of the GST/HST to the Operations of the District Health Board Unedited CRA Tags ETA 123(1), 259(4.1)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000369 XXXXX                 File: 11880-1 XXXXX May 7, 1998 XXXXX Subject: Application of the GST/HST to the Operations of the XXXXX District Health Board Thank you for your letter of October 18, 1996, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the operations of the XXXXX (the "Board"). ... Vermes             S. Eastman             L. Dixon             J. Crago             N. ...