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.: 957-8224                                                                         Date: January 5, 1995                                                                         File: 11850-2/e; 11850-2/m                                                                         C.N.: 2492 XXXXX January 25, 1996 Dear Mr. ...

29 March 1995 GST/HST Interpretation 1995-03-29[2]- Land Snails Unedited CRA Tags ETA Sch VI, Part IV, 8                                                                         March 29, 1995  XXXXX 11845-1(PDL) CN948 This is further to your electronic mail message received November 14, 1994 regarding the application of the Goods and Services Tax (GST) terrestrial snails produced for human consumption. ... REFERENCE MATERIAL Excise Tax Act, Schedule VI, Zero-Rated Supplies Part IV, Agriculture and Fishing, section 8 Part III, Basic Groceries, section 1 Publications (attached) •   Snail Farming, prepared for the Agriculture Development and Diversification Secretariat •   Tropical Snails in Quebec by Andre Deschamps •   Snail farming could be big business, Newspaper report •   Genuine Quebec Snails, Tipsheet, produced by Agriculture and Agri-food Canada •   Facts Sheet on Snail Importation and Rearing, Agriculture Canada Other Parties contacted Health Canada, XXXXX Agriculture Canada, XXXXX Excise Tax Act Provision Section 8 of Part IV of Schedule VI zero-rates a supply of fish or other marine or freshwater animals not further processed than frozen, salted, smoked, dried, scaled, eviscerated or filleted, other than any such animal that is (a) not ordinarily used as food for human consumption; or (b) sold as bait in recreational fishing. ...

Background Information •   A vendor provides XXXXX with a percentage allowance in lieu of returning defective goods ("% in lieu"). ... Interpretations Requested •   XXXXX requested a ruling with respect to the application of the GST to the percentage allowance in lieu of returning defective goods it receives from a vendor. •   XXXXX also enquired how it was to treat subsequent adjustments to the "% in lieu" (i.e., subsequent increases or reductions to the "% in lieu"). ... A subsequent reduction to the "% in lieu" would occur when the negotiated "% in lieu" rate exceeds the actual defective rate. ...

31 March 1995 GST/HST Interpretation 11865-2 11865-3- Application of the GST to the Supply of Weight-loss Services Unedited CRA Tags ETA Sch V, Part II, 1(a)                                                                         File: 11865-2(lgd) 11865-3/GL/94316 March 31, 1995  XXXXX This is in response to your telephone conversations with Lance Dixon and your correspondence of November 3, 1994, concerning the application of the GST to the XXXXX apologize for the delay in responding. ... XXXXX The program consists of the following three component parts. •   physician services and laboratory testing, which are covered under XXXXX. •   XXXXX a low-calorie nutritional product. •   XXXXX a variety of goods and services. analysis- Single or Multiple Supply To make this determination, we have used the factors discussed in the policy on single and multiple supplies. ...

For example, if on the posters circulated to advertise the bonspiel, XXXXX had indicated that $ XXXXX of $ XXXXX entry fee is considered as contributions to prizes, the contribution amount of $ XXXXX would not be considered as consideration for a supply in accordance with subsection 188(3). ... In 1993, cash prizes totaled $ XXXXX, and the entry fees were $ XXXXX. 8. ... Venne Director Special Sectors GST Rulings & Interpretation c.c.:      J. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... For reading ease, the word "activity" refers to the activity carried out for purposes of making a supply of admission or a supply of a service of instruction (e.g., in-class instruction, seminar-based learning programs, conference, information sessions, etc.). 1) Factors that generally indicate that a supply is that of a service of instruction are: •   the activity involves the provision of systematic instruction; •   the supplier monitors or supervises the progress or learning of the participant; •   the supplier assesses the participant's progress during the course of the activity and provides ongoing support, feedback and guidance to the participant (e.g., the supplier may be available to assist the participant with the subject matter at a time and location different from the time and place in which the activity occurs); •   the supplier assesses the competency of the participant upon completion of the activity by requiring the participant to formally demonstrate the knowledge the participant has acquired. If the competency is not achieved, the activity may have to be repeated; •   the participant is required to invest time and effort outside of the activity (e.g., completing assignments, reading course material); •   successful completion of verified prerequisites may be required before the participant may take part in the activity; (e.g. before taking intermediate computer skills, the participant must demonstrate that he/she has completed introductory computer skills); •   the participant may be required to successfully complete the activity before being permitted to participate in another activity; •   the activity is part of a series of activities leading to a formal recognition of skills; •   the activity may be part of a program that consists of a series of two or more related activities; •   the activity occurs at set intervals over an extended period of time (such as weeks or months); •   the activity does not include the provision of rights or if there is a provision of rights they are incidental to or part of a single supply of a service (e.g., right to use library facilities); •   the subject of the activity is broad (e.g., Canadian History); •   the supplier advertises or promotes the activity as instructing participants; •   the activity is promoted together with other activities in a prospectus or calendar prepared by an educational institution; the promotional material indicates that the activity is part of a broader program which may lead to a formal recognition of skills; •   the promotional material is aimed at persons who possess any prerequisites required to participate in the activity. 2) Factors that generally indicate that a supply is that of an admission to a seminar, an activity or an event (i.e., right of entry or access to, or attendance at) are: •   there is little individualized interaction between the supplier and the participant; •   attendance at the activity is sufficient for the participant to receive evidence of successful or satisfactory completion of the activity; •   the supplier's purpose with respect to the activity is principally to provide information to, or to facilitate the exchange of information amongst participants; •   the subject of the activity is narrowly focused (e.g., improving sales techniques; emergency response techniques; financial planning techniques); •   each activity is discrete with no formal prerequisites for attendance; •   participation in the activity does not serve as a prerequisite for participation in another activity; •   the activity is promoted as a stand alone activity; •   the activity is promoted to the general public; •   the activity occurs during a brief, concentrated period of time, such as a day or a several consecutive days. ...

Business and management support services- XXXXX Members receive the following: •   regular updates on policy wording interpretation and the implications for XXXXX; •   XXXXX free call per year with the legal firm XXXXX; •   XXXXX free call per year with the accounting firm of XXXXX; •   preferred rates for personnel services from XXXXX; •   free access to XXXXX data to check the rating of XXXXX companies; •   a free copy of the biannual XXXXX; •   a free copy of the biannual XXXXX; •   upon request, a free copy of the XXXXX publication; •   at no charge, XXXXX monthly newsletter XXXXX, as well as special bulletins that provide up-to-date industry developments (non-member industry-related organizations can receive the monthly newsletter for an annual fee of $XXXXX); •   upon request, a free copy of XXXXX Guidelines in the areas of XXXXX; •   access to publications produced by other provincial XXXXX associations, XXXXX and associations based in XXXXX; and •   an interactive members' section on XXXXX Web site that includes a XXXXX Bulletin Board and other features to communicate industry issues and share solutions. ... Affinity programs- Group purchasing allows XXXXX Members to receive the following: •   preferred rates for XXXXX and expanded coverage on the XXXXX of their own businesses XXXXX; •   preferred rates for group life and health plans and group RRSP for member XXXXX employees; •   preferred rates on business banking costs from the XXXXX; •   discounts on long distance rates, monthly telephone charges and business Internet access from XXXXX; •   discounts on cellular phone programs from XXXXX; •   reduced rates for a specialized web site design package developed specifically for XXXXX; and •   discounts on customized cards from XXXXX. ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/03/06 — RITS 77041 — Sale of Real Property XXXXX ...

You have provided the department with a copy of this agreement. •   The contract details the responsibilities of the Agency and the Board. •   XXXXX stations make their declaration of the product to the Board. •   The Board processes payments to the XXXXX stations for their provincial industrial product. ... The Board keeps the provincial levy and remits the remainder to the Agency. •   The Agency also has a service contract with XXXXX (the Federation). •   The Federation coordinates the removal of industrial product but does not actually buy and sell it. •   The XXXXX sells the industrial product directly to the XXXXX[.] ... Interpretations Given Based on the information provided, we provide the following responses to your queries: •   The Board is required to remit GST on the gross levy collected. •   The Board should be remitting the total GST they collected and deduct the amount of GST forwarded to the Agency as an ITC. •   The methodology used in XXXXX for handling the GST is correct. ...

In your correspondence, you presented the following facts: •   XXXXX is a new construction business involved in buying vacant lots and building residential homes for resale. •   It appears to be a family business based on a verbal partnership agreement. •   Family members purchased XXXXX adjacent, vacant lots under separate agreements of purchase and sale each dated XXXXX. •   The partnership business name was not registered when these lots were purchased. (We note that XXXXX is now registered for the GST with a registration effective date of XXXXX.) •   There is no reimbursement by the partnership to the individuals for the lots. ... •   The nature of the action undertaken by the partner: Does the action taken by the partner relate to the purpose of the partnership's business? ...

Facts Legislative Scheme Tax •   XXXXX requires that the tax imposed at the rate of XXXXX per litre is payable by the consumer on all fuel oil purchased in XXXXX[.] •   Under XXXXX marked fuel is exempt from the tax provided the fuel is used in accordance with the conditions set forth in XXXXX[.] •   Only registered persons may sell fuel oil for resale purposes. •   Registered sellers are agents of the Minister and are responsible for the collecting and remitting the tax from the consumer at the time of the consumer purchases the fuel. •   In the case of farmers, no person can possess marked fuel unless they have been issued a certificate by either the XXXXX[.] •   Any person who sells marked fuel must sell the fuel at no gain to a consumer who holds a certificate. Allowance •   XXXXX allows consumers who have been issued a certificate to purchase marked fuel net of the allowance amount prescribed by regulation under the authority of XXXXX[.] ... Contravention •   If a dealer sells marked fuel in contravention of the Act, both the dealer and the consumer are jointly liable to pay the Minister an amount equal to the allowance. •   If the consumer contravenes the Act by using the fuel for a purpose that does not qualify, the consumer is liable to pay an amount equal to the allowance. •   If the dealer sells marked fuel at a price higher than the reduced price, the dealer must pay to the Minister an amount equal to the amount by which the actual price exceeds the reduced price. ...