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Jones Director General Applications Division GST Rulings and Interpretations Policy and Legislation Branch GAD #: 2952(GEN) c.c.: M. ...

22 August 1996 GST/HST Interpretation 11745-5- GST Status of the Delivery and Installation of Furnace and Hot Water Supply Systems Prior to 1991 Unedited CRA Tags ETA 337; ETA 339; ETA 340                                                                         Telephone No.: (613) 957-8224 Fax No.: (613) 990-1233 File No.: 11745-5(cav) XXXXX                                                                                 s. 337, s. 339, s. 340 Attention: XXXXX August 22, 1996. ...

.: Stan Farber             John Bain ...

27 November 1995 GST/HST Interpretation File: 11740-1- Application of GST to a Supply of Real Property Unedited CRA Tags ETA.152; ETA 168; ETA 123(1) builder; ETA 123(1) residential complex                                                                         c.n. 2430(JB) XXXXX Subject: Application of GST to a Supply of Real Property This is in response to your facsimile of November 24, 1995, to the Office of the Minister of National Revenue, and further to your November 27, 1995, telephone conversation with John Bain of the Real Property Unit, in which you request our assistance in determining whether a particular supply of real property by way of sale is subject to GST. ...

12 November 1997 GST/HST Interpretation HQR0000183- Tax Status of Payments for Damaged Grain Hopper Cars Unedited CRA Tags GST Memoranda Series, Chapter 1, Section 1.4, Goods and Services Tax Rulings                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000183  XXXXX                File: 11710-1  XXXXX                November 12, 1997 Subject: GST/HST APPLICATION RULING Tax Status of Payments for Damaged Grain Hopper Cars Dear XXXXX on behalf of the XXXXX regarding the application of tax under Part IX of the Excise Tax Act (the Act) to certain payments made by XXXXX and XXXXX Additional information was recently provided by XXXXX. ...

27 November 1997 GST/HST Interpretation HQR0000611- Tax Status of Airport Improvement Fees and Related Issues Unedited CRA Tags ETA 136(1), 144.1, 165                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000611 XXXXX Attention: XXXXX  XXXXX November 27, 1997 Subject: GST/HST APPLICATION RULING Tax Status of Airport Improvement Fees and Related Issues Dear XXXXX Thank you for your facsimile of March 21, 1997, and your two subsequent letters, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to Airport Improvement Fees. ...

1 October 1997 GST/HST Interpretation HQR0000330- NITCs for Used Car Transactions Between April 24 and June 30, 1996 Unedited CRA Tags ETA 176(1)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5  XXXXX Case: HQR0000330  XXXXX 11660-2 Subject: GST/HST INTERPRETATION NITCs for Used Car Transactions Between April 24 and June 30, 1996 Dear XXXXX Thank you for your letter of October 1, 1996 addressed to Mr. ...

Krawchuk Rulings Officer Financial Institutions Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Encl.: GST Technical Information Bulletin B-060 Legislative References: ss. 123(1)- "financial service", ss. 165(1) ...

9 September 1997 GST/HST Interpretation HQR 041- Maintenance Charges for Railway Crossing Signals Unedited CRA Tags GST Memoranda Series, Chapter 1, Section 1.4, Goods and Services Tax Rulings  XXXXX GST/HST Rulings and Interpretations Directorate XXXXX                 Place Vanier, Tower C, 10th Floor  XXXXX                25 McArthur Road  XXXXX                Vanier, Ontario  XXXXX  XXXXX                Case: HQR 041  XXXXX                File: 11846-3(on)                                                                         September 9, 1997 Dear XXXXX Thank you for your letter of June 25, 1996 on behalf of the XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to payments made by municipalities to railway companies for the maintenance of railway crossings. ...

12 August 1997 GST/HST Interpretation HQR0000597- GST on Consigned Units Unedited CRA Tags ETA 165(1)  XXXXX GST/HST Rulings and Interpretations Directorate  XXXXX                Place Vanier, Tower C, 10th Floor  XXXXX                25 McArthur Road  XXXXX                Vanier, Ontario K1A 0L5 Attention: XXXXX Case: HQR0000597 File 11710-1, 11740-1, 11755-1, 11783-2                                                                         August 12, 1997 Dear XXXXX Thank you for your letter dated March 8, 1997 with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your proposal on the sale of recreational vehicles (RV's) and subsequent telephone conversation of August 7, 1997 with the undersigned concerning this matter. ...