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22 November 1996 GST/HST Interpretation 11870-4-2[1]- Primary Place of Residence / New Housing Rebate Unedited CRA Tags ETA 254; ETA 256 XXXXX Case: HQR0000218 File: 11870-4-2                                                                         November 22, 1996 Dear XXXXX hank you for your E-mail letter wherein you request information pertaining to the Goods and Services Tax (GST) New Housing Rebate as it applies to residences used as a primary place of residence after a few years of use as a vacation home. ...

15 January 2018 GST/HST Interpretation 187770- – Eligibility to claim input tax credits Unedited CRA Tags ETA Part IX: 149(1), 152(1), 168(1), 169(1), 225(4), 296 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 187770 Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION Eligibility to claim input tax credits Thank you for your fax of October 31, 2017, concerning your company’s eligibility to claim input tax credits (ITCs) for the goods and services tax/harmonized sales tax (GST/HST) payable to one of its suppliers. ... We understand that […] ([…][the Company]) is a Canadian corporation located in […], whose principal business involves the purchase of scrap gold (for example, used jewellery) that it subsequently refines into gold bars and coins that are at least 99.5% pure. ...

26 November 2012 GST/HST Interpretation 148931- – Section 273(1) Joint Venture Election- Whether bare trusts and nominee corporations can be operators of joint ventures for purposes of Section 273(1) Unedited CRA Tags ETA 273(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. DATE November 26, 2012 TO [Addressee] FROM Ken Syer Manager Goods Unit Excise and GST/HST Rulings Directorate FILE 148931 SUBJECT : GST/HST INTERPRETATION Section 273(1) Joint Venture Election- Whether bare trusts and nominee corporations can be operators of joint ventures for purposes of Section 273(1) This is in response to our recent […] [correspondence] on whether a bare trust or nominee corporation can be an operator of a joint venture for purposes of section 273 of the Excise Tax Act. ...

3 September 1998 GST/HST Interpretation HQR0001287- Yukon First Nations- Information Sessions March 24th & 25th TO: XXXXX XXXXX FROM: Suzanne Leclaire Educational Services and Indians Subject: Yukon First Nations Yukon First Nations- Information Sessions March 24th & 25th Q1. ...

23 March 2018 GST/HST Interpretation 187140- – Claim period of a public service body that becomes a GST/HST registrant during a fiscal year Unedited CRA Tags ETA Part IX: 123(1), 251(1), 259(1), 259(3), 263 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. ...

8 June 2020 GST/HST Interpretation 201085- – Application of GST/HST and excise duties on supplies of spirits and wine Unedited CRA Tags ETA Part IX, 123(1), 154(1), 154(2)(a),165, EA, 2001, Introduction (1-6): 2, EA, 2001, Part IV- Alcohol (59-158): 124(1),125,135(3),136(1),140,141,88 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. ...

10 August 2021 GST/HST Interpretation 200159- – [Whether zero-rated]- Supply of […][an Industrial Hemp Product] Unedited CRA Tags ETA Sch VI, Part IV Sec. 3.1 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. ...

12 February 2001 GST/HST Interpretation 32880- GST/HST Tax Treatment – Drop-shipment Rules Unedited CRA Tags ETA 179(2); ETA 143(1) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case: 32880February 12, 2001 Subject: GST/HST INTERPRETATION GST/HST Tax Treatment- Drop-Shipment Rules Dear XXXXX: Thank you for your letter that was faxed to me on September 21, 2000, (with attachments) concerning the application of the Goods and Services Tax (GST), under the Excise Tax Act (the Act), to the transactions that are to take place as between XXXXX and XXXXX. ... Chamaillard Senior Technical Analyst Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Legislative References: Ss. 179(2) & ss. 143(1) NCS Subject Code(s): 11680-7 ...

3 April 2014 GST/HST Interpretation 160154- – Proposed Law/Regulation [to Acupuncture Services] Unedited CRA Tags ETA Sch V, 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 160154 April 3, 2014 Dear [Client]: Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION [to Acupuncture Services] Thank you for your letter of February 19, 2014, concerning the proposed amendments announced in the 2014 Federal Budget and introduced in Bill C-31 Economic Action Plan 2014 Act, No. 1 (Bill C-31) regarding the application of the Good and Services Tax (GST) / Harmonized Sales Tax (HST) to acupuncture services. ...