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3 September 1997 GST/HST Interpretation HQR0000579- Tax Status of Swap Transactions and Swap Servicing Fee Unedited CRA Tags ETA 123(1) debt security; ETA 123(1) financial instrument;ETA 123(1) financial service                                                                         XXXXX  XXXXX  XXXXX M. ... Appendix V notes that XXXXX also provides the following services once a transaction has been executed: •   preparation and delivery of counterparty confirmations; •   review of all XXXXX originated confirmations; •   processing of all swap transactions, including recording of transactions in the XXXXX software system; •   management of swap payment reset dates, including processing of reset dates, payment adjustments and accounting for the impact of resets; •   preparation of position reconciliations; •   preparation of account reconciliations; •   processing of all settlements with counterparties and with XXXXX staff in dealing with counterparty questions or disputes. ...

. / 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: 148153   January 18, 2013 Dear [Client]: Subject: GST/HST INTERPRETATION Small suppliers and non-substantial renovations Thank you for your letter of October 2, 2012, concerning the application of section 192 of the Excise Tax Act (ETA) to a non-substantial renovation performed by a non-registered small supplier and how the application of that section would affect the person's small supplier status. ... Yours truly, Lisa Papineau Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate     ...

26 March 1996 GST/HST Interpretation 11650-3[4]- Entitlement to a Notional Input Tax Credit Unedited CRA Tags ETA 126; ETA 169; ETA 172; ETA 176; ETA 191; ETA 254; ETA 257; ETA 123(1) builder; ETA 123(1) commercial activity                                                                         11650-3 (pl)                                                                         Sections 126, 169, 172, 176, 191, 254 & 257, s.s. 123(1)                                                                         Fax: (613) 990-1233 XXXXX March 26, 1996 Re:      XXXXX Dear Mr. ... Statement of Facts: Our understanding of the relevant facts presented by XXXXX are as follows: •   the corporation is a GST registrant; •   the directors of the corporation are XXXXX and the shareholders are their wives, XXXXX respectively; •   the corporation was contracted by XXXXX to construct a new house on a lot located on XXXXX (the "lot"); •   an existing house (the "property") was located on the lot which, pursuant to paragraph (1)(a) of the signed contract agreement dated January 15, 1994, between the XXXXX and the corporation (the "agreement"), the XXXXX requested, inter alia, the property be removed from the lot; •   rather than demolish the property, the corporation agreed to sell the property to XXXXX (the "parents" of the corporation's directors) for no consideration. ... Jones Director General Applications Division GST Rulings and Interpretations GAD #: 1512 (REG) c.c.: M. ...

. / 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. ... We understand the following […]: […][background information about the profession of sign language interpretation] * […][Individuals] may be employed by organizations (for example, corporations, non-profit organizations and charities) or work as sole proprietors providing sign language interpretation services to individuals or corporations. * You understand that the supply of sign language interpretation services provided by [individuals] who work as professional independent-contracting sign language interpreters (known as freelance interpreters) and who exceed the small supplier threshold of $30,000 in a calendar quarter or any four consecutive calendar quarters is taxable for GST/HST purposes. * Sign language interpretation services are not covered under any provincial health care plan in Canada. * You believe the additional cost for GST/HST charged on the supply of sign language interpretation services to service providers, businesses, agencies and private individuals, who may or may not be able to claim the GST/HST back as a credit, could result in a reluctance to provide the necessary accommodations thus potentially discriminating people who are Deaf, […] or Hard of Hearing. * […][The services of professional sign language interpreters are provided to persons who rely on sign language as their primary mode of communication, for example, for medical appointments or appointments in the community.] * […] Interpreting services may be funded by provincial or municipal grants or fee-for-service. * […][X] contracts freelance interpreters to provide sign language interpretation services to such persons and pays the GST/HST on the consideration for those services. ... We understand your view that the supply of sign language interpretation services should be exempt or zero-rated as they assist those who are Deaf, […] and Hard of Hearing. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... A service supplied to an Indian is relieved of tax in accordance with Technical Information Bulletin B-039R GST Administrative Policy- Application of GST to Indians (B-039R) when the following conditions are met: •   the service is performed totally on a reserve for an Indian who is on a reserve at the time the service is performed; •   where the service is performed totally on a reserve for property, the property is situated on a reserve at the time the service is performed; or •   where the service is performed off a reserve, the service is for real property interests on a reserve. ... Chesterman Aboriginal Affairs Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 60577 — Delivery Requirements and Relief of GST on Property of an Indian or Indian Band Situated on a Reserve ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Explanation You qualify for a short-term accommodation rebate of GST/HST if you meet all of the following conditions: •   your business is not a resident of Canada at the time you apply for the refund; •   you paid GST/HST on eligible short-term accommodation; •   the accommodation is made available to a non-resident individual (for example, an owner, an employee, or a customer of the business); •   the total amount of your purchases (before tax) of eligible short-term accommodation on which you paid GST/HST is at least CAN$200; •   we receive your refund application within one year after the last day that any GST/HST on the eligible short-term accommodation became payable; •   each accommodation unit was provided to a non-resident individual for less than one month of continuous occupancy; and •   an application for the refund was not submitted and will not be submitted by your business or representative for the same purchases. ... Yours truly, Michèle Routhier, CMA Technical Analyst Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2006/08/11 — RITS 80137 — Federal Printed Book Rebate ...

Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: •   XXXXX (the Company) is registered for GST/HST XXXXX. •   The Company is an independent sales contractor (ISC) XXXXX. •   XXXXX has been approved by the Canada Revenue Agency (CRA) to use the Alternate Collection Method (ACM) for direct sellers. •   The Company purchased training materials that included books, CDs, tapes and pamphlets (the Books) on improving business and sales skills. •   We have a copy of the Company's purchase invoice XXXXX that lists Books that have been purchased. XXXXX. •   The Company sold the Books to other ISCs XXXXX and to other persons in Canada. •   Some Books may have been given away free of charge by the Company. ... Yours truly, Michèle Routhier, CMA Technical Analyst Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/18 — RITS 58786 — [Application of the GST? ...

Park, a cottage and RV Resort (the "Resort") in [...] [City 1, Participating Province X] and to the pro-rated portion of municipal taxes charged by [...] ... Seasonal site fees for 2011 range from $[...] to $[...] depending on whether it is a regular, premium, waterview or waterfront location. 6. ... There are various types of recreational units, including recreational vehicles, travel trailers and park model trailers ranging in price from $[...] up to $[...] for a two-bedroom [...]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product is sold in multiples of 6 – XXXXX g cans pre-packaged by the manufacturer. 2. ... Yours truly, XXXXX Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/10/29 — RITS 95255 — Application of the GST/HST to Cemetery Products and Services – Supply of Interment Rights ...

Two factors we would consider when determining if this criterion is met are: •   where the payment is processed, and •   where the payment is deposited. ... As previously noted, two factors we would take into consideration are: •   where the payment is processed, and, •   where the payment is deposited. ... For example: •   Lodging provided in a hotel, motel or bed & breakfast meets the definition of "short-term accommodation" but lodging provided on a houseboat does not. •   A tour package includes hotel accommodation in White Horse, YT, and a bed & breakfast in Juno, Alaska. ...