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23 December 2010 GST/HST Interpretation 128263- Request for GST/HST relief for the [...] ... December 23, 2010 Dear [Client]: Subject: GST/HST INTERPRETATION Request for GST/HST relief for the [...] ... You provided a copy of the [...] and the [...] document for us to examine. ...

Pursuant to the Agreement, [Corporation A] hired [X] as an independent contractor to adjust certain property and casualty insurance claims in [City 1, Province 2], […]. ... Under the Agreement, [X] was to be paid an agreed upon amount per hour for the work, plus it was to be reimbursed for certain expenses in relation to its adjusting services. […]. ... As such, the supply made under the Agreement is not an exempt supply of a financial service. […]. ...

31 October 1996 GST/HST Interpretation 11950-2[1]- Repairs / Renovations to a Mixed Use Building Unedited CRA Tags ETA 206; ETA 207 XXXXX File: 11950-2                                                                         October 31, 1996 Thank you for your E-mail message of July 10, 1996 concerning the application of the Goods and Services Tax (GST) to the repairs / renovations of a mixed use building by a registrant. ... The registrant has claimed full ITCs on all the repairs / renovations made to the building. 2. ...

5 July 2016 GST/HST Interpretation 6372r- – […][A charity’s eligibility for a public service bodies’ rebate of the tax paid or payable on the acquisition of alcoholic beverages] Unedited CRA Tags ETA 259(3), ETA Sch V, Part V.1, 1, SOR/91-37 Public Service Body Rebate (GST) Regulations: 4(1)(e) 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. ... We understand […] that the Society is an incorporated organization located in […][City 1, Province A]. ... See GST/HST Info Sheet GI-066 – How a Charity Completes its GST/HST Return for more information. ...

26 October 2012 GST/HST Interpretation 59528- – […][Student meal plans] Unedited CRA Tags ETA Sch V, Part III, 13 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. ... Therefore, meals provided to a student under a meal plan that meets all of the following conditions (herein referred to as a “qualifying meal plan”) are exempt under section 13 of Part III of Schedule V to the ETA: * The meals are provided to a student enrolled at the university or public college who lives either on-campus or off-campus. * The student pays a single amount for the plan. * The single amount is sufficient for the student to receive at least 10 meals each week for the period of the plan. * The plan is for a period of at least one month. * The meals are served only at an on-campus restaurant or cafeteria (i.e., on the property of the university or public college). ...

If the loan is a financial instrument, is the XXXXX % interest charged by the club when a member makes instalment payments taxable? ... If a XXXXX occurred after XXXXX and on or before XXXXX, the contribution would be forgiven at the rate of XXXXX % per year until XXXXX. ...

21 December 2017 GST/HST Interpretation 164739- – Taxable benefits and the section 156 election Unedited CRA Tags ETA Part IX: 156, 165(1), 169(1), 170(1), 173(1) 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. ... BACKGROUND We understand that […] has contacted you for guidance on how the GST/HST would apply in a particular scenario involving the provision of taxable benefits by a corporation to its employees. ... The provision of a vehicle to Corp B’s employee represents a taxable benefit under section 6 of the Income Tax Act […]. ...

26 March 2018 GST/HST Interpretation 137405- – Recapture of Input Tax Credits- Specified Energy Unedited CRA Tags ETA Part IX: 236.01 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. ... Your clients replace outdoor electrical cables and wires for power utilities […] who use trucks licensed to be driven on public roads, with a “bucket” that raises and lowers the individuals that perform the work, as well as the requisite equipment. 5. ... In all cases, in doing their work your clients use equipment (backhoes, bulldozers, bucket trucks, ‘cherry pickers’, cement mixers, garbage trucks – collectively, “the equipment”) that runs on either gasoline or diesel. 8. ...

There is no separate refund for the self-study manual – whether or not it is returned. ... C. […] [Course A] and [...] [Course B] A public college offers the above two courses. ... [Course A] and [Course B]: * The royalty fee “will retain its exempt status.” ...

17 May 2017 GST/HST Interpretation 174642- – Application of the GST to the supply of a multiple unit residential complex by way of a head lease Unedited CRA Tags ETA Part IX: 123(1),136.1(1),169(1),191(10),191(3); ETA Sch V, Part 1, Sections 5-7 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. ... Generally, the project involves the construction of a building that will be comprised of approximately [#] fully self-contained apartment units, each with one or two bedrooms, a full bathroom, and a kitchen. ... Based on gross annual rental revenue, revenue from short-term stays is expected to be approximately […]% of gross annual rental revenue with revenue from long-term stays expected to be approximately […]% of gross annual rental revenue. 15. ...