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1 November 1995 GST/HST Interpretation 11645-4- Administrative Definition of "Custodial and Nominee Services" Unedited CRA Tags ETA 217; ETA Sch VI, Part V, 17                                                                         File: 11645-4, 11640-3 XXXXX November 1995 We are writing in response to your request for our view as to how broadly the Department intends to interpret the terms "custodial service" and "nominee service" as used in section 217 of the Excise Tax Act (the "Act") and section 17, Part V of Schedule VI to the Act. ... "Custodial Service": It is the Department's position that the term custodial service can mean either the service of "safekeeping" in respect of securities OR the service of safekeeping in respect of securities together with other duties that are appertaining to the safekeeping of the property, such as: •   administrative activities relating to the settlement of securities traded; •   collection or disbursement of income generated from the securities, (dividends/interest) for the client, and •   maintenance of accounts and reporting of securities transactions. ... In the situation of the XXXXX its brochure describes the following responsibilities under its "custodial service": •   provision of a consolidated statement of account for securities held in custody; •   vaulting of securities; •   provision of quick delivery of securities in the settlement of securities traded; •   simultaneous update of client's securities position with credit or debit entries to the client's cash account; •   electronic or mail notification of trading and settlement of securities. ...

GST/HST Rulings Directorate Place de Ville, Tower A, 5th floor 320 Queen St Ottawa ON K1A 0L5 [Addressee] Case Number: 167325 Business Number: [...] ... We understand, based on the scenario you provided in your fax, that […] (the Lessor) is a vehicle and equipment leasing company. ... The Lessor then leases back the same vehicle to the Lessee over a 36 month period, with a guaranteed residual value of $[…]. ...

We understand that the Company is a manufacturer of various machine parts for the [...] industries. In this case, the Company ships parts from their plant in [...] [City 1, Province X] (a non-harmonized province) to [...] (the "service provider"), a sub-contractor in [Province Y] (a harmonized province), for a specialized heat treatment process as described in Company purchase order #[...] and #[...] and service provider invoice #[...]. ...

We understand the following […]: 1. […] ([…][the Company]) operates the website [...] ... The Website is an on-demand video site that allows […][users] […] to access and view […] development content as required by their respective […] regulatory bodies. 2. ... An […] (Agreement) was entered between […][the Party] and the Company. […]. ...

7 February 1996 GST/HST Interpretation 11755-1- Vehicle Leases and Buy-out Options Unedited CRA Tags ETA 153; ETA 169; ETA 176                                                                         File #: 11755-1, 11650-1(km)                                                                         S. 153, 169 and 176 XXXXX February 7, 1996 Subject: GST Interpretation vehicle leases and buy-out options Dear XXXXX This is in reply to your facsimile transmission sent to Paul Lafond of my office on June 9, 1995, requesting that we review a draft interpretation letter to XXXXX[.] ...

HST/GST XXXXX                 Files #: 11640-1 & 11680-1 (dc)                                                                         April 14, 1997 Dear XXXXX Thank you for your letter of February 12, 1997 concerning the application of the harmonized sales tax (the HST) to XXXXX supply of memberships to individuals and businesses. ...

Statement of Facts In your letter you provide the following example for our consideration: •   An automobile dealer (the "dealer") leases a vehicle to a non-registrant (the "lessee"); •   Agreed value of the vehicle: $20,000.00 •   Lease period on the vehicle leased from the dealer: 24 months •   Agreed value of the trade-in vehicle accepted by the dealer: $15,000.00 •   Outstanding lien on the trade-in vehicle: $12,000.00 •   Residual value on the leased vehicle: $11,600.00 •   Lease factor/Money factor: 11.25%/.0052346 •   Calculation of the Monthly Lease Payment to the lessee on the vehicle per Appendix A to your letter: $374.71/mth •   Calculation of the monthly Sales Tax Lease Payment to the lessee on the vehicle per Appendix B * to your letter: ($188.11/mth) •   Immediately after the lease is executed, the lease and the leased vehicle are sold by the dealer to XXXXX GST equal to 7% of the consideration paid by XXXXX to the dealer is collected by the dealer from XXXXX and added to the dealer's net tax for the relevant reporting period. ... Furthermore, XXXXX as lessor, collects and remits the GST payable in respect of any monthly payments made by the lessee under the lease; •   If at the termination of the lease, the lessee decides to exercise the purchase option contained in the lease, the lease and the leased vehicle are first sold by XXXXX to the dealer. ... Department's Position Firstly, please note that we have reviewed your determination of the vehicle's Monthly Lease Payment (Appendix A *) and the Monthly Sales Tax Lease Payment (Appendix B *) based on the above-mentioned facts and concur with your findings. ...

1 May 1995 GST/HST Interpretation 11830-1[4]- Tax Status of Publications and Memberships Unedited CRA Tags ETA Sch V, Part VI, 2(e)                                                                         File: 11830-1(MB)                                                                         Doc: 587G                                                                         Ref: ss. 2(e), Pt VI, Sch V XXXXX May 1, 1995 Dear Mr. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.:      J. Houlahan             M. Brûlé ...

26 February 1997 GST/HST Interpretation HQR0000503- Tax Status of Indian Band Management Activity Unedited CRA Tags ETA 191; ETA 257; ETA 259; ETA 148(1); ETA 169(1); ETA 240(1)                                                                         HQR0000503                                                                         File No.: 11872-1                                                                         February 26, 1997 XXXXX Dear XXXXX The Real Property Division and myself would like to thank you for the opportunity to comment on your draft response of November 28, 1996, to the XXXXX XXXXX an Indian band under the Indian Act. ... Interpretation 2 Section 123 of the ETA, provides that the commercial activity of a person means "... ... Pèpin- Small & Medium Size Enterprises Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Ottawa, ON K1A 0L5 ...

Par exemple, un fabricant indique dans sa publicité qu'il faut chercher sa tablette énergétique dans l'allée des " grignotines nutritives " du supermarché, alors qu'un autre qualifie certaines de ces tablettes énergétiques de " bonbons nutriceutiques ". ... Pour être visée par cette disposition, une tablette de grignotines devrait généralement comprendre un mélange d'ingrédients qui ont été " pressés " sous forme de tablette. ... Les produits appelés " mélange montagnard " sont un exemple de ce genre de mélange de grignotines. ...