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1 May 1996 GST/HST Interpretation 11735-15- Subsection 167(1) & (1.1) Unedited CRA Tags ETA 167(1) XXXXX File #: 11735-15 XXXXX                 11783-2/167(1) & (1.1) XXXXX Subject: GST INTERPRETATION Ss. 167(1) & (1.1) ETA- Sale of a Business or Part of a Business Dear XXXXX We are writing in reply to your letter of April 19, 1996 wherein you request a GST interpretation concerning the application of subsections 167(1) and (1.1) of the Excise Tax Act (the "Act"). ... Sitka A/Director Financial Institutions and Corporate Reorganizations Division GST Rulings and Interpretations Ref. s. 121 & 191 Document #1400 ...

The Company manufactures and sells the following pregnancy test kits: […] 3. ... Pregnancy test kits are generally classified as Class II medical devices. 13. […] 14. […] The Licence No. issued by Health Canada for each test kit is […] 15. ... Further to the TCC decision, the CRA adopted an interim administrative position, described in GST/HST Notice 248, Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits (Notice 248), whereby the supply of an in vitro diagnostic test kit is zero-rated pursuant to paragraph 2(a) of Part I of Schedule VI to the ETA if it is for use in the diagnosis of a disease in humans and it contains one or more of the following substances (which were listed in the TCC decision): • monoclonal and polyclonal antibodies; • blood and blood derivatives; • snake venom; and • micro-organisms that are not antibiotics. ...

8 January 2016 GST/HST Interpretation 150125- – Hospital On-call Fee Unedited CRA Tags ETA Sch V, Part II, 5 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. ... (Footnote 1) Therefore, to be exempt under section 5, the service rendered to an individual by a medical practitioner must be for the purpose of: * maintaining health, * preventing disease, * treating, relieving or remediating an injury, illness, disorder or disability, * assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or * providing palliative health care. ... Accordingly, a supply is exempt under section 5 of Part II of Schedule V if it meets all of the following conditions: * it is rendered to a particular individual; * the person who renders the service is licensed under the laws of the province to practise the profession of medicine (or dentistry); * it is a consultative, diagnostic or other health care service that is a qualifying health care supply (i.e., the service is provided for the purpose of maintaining health, preventing disease, treating an injury, etc. of an individual); and * it is not a cosmetic service supply nor a supply in respect of a cosmetic service supply that is not made for medical or reconstructive purposes. ...

9 March 1995 GST/HST Interpretation 11690-1[1]- Review / GST System Notices Unedited CRA Tags ETA 242(1), 242(2)                                                                         11690-1 (gjor) XXXXX                                                                         March 9, 1995 XXXXX This is in response to your memorandum dated March 7, 1995, requesting our comments on the two GST notices submitted for our review. ...

[X] are generally administered by […], members of which are usually located in various parts of Canada, […]. ... The administrative agent may be a third-party […] firm or a self-contained office […]. […]. ... [Company A] provides […] services to […] from [Company A]’s office in […][City 1, Province 1], […]. ...

The relevant provisions of […][the Service Agreement] include: […] […][The subcontractor] is appointed by [the Financial Institution] to carry on the business of representing [the Financial Institution] in distributing [the Financial Institution]’s products. […] [The Financial Institution] agrees to provide certain property to [the subcontractor] […]. ... Generally, the provisions of subsection 141.02(17) will apply to prevent [the Financial Institution] from altering its ITC allocation method for the technology inputs for the fiscal years […] [year 2 and year 3]. […]. ... See the section of our analysis below entitled, “Use of new ITC allocation method for […] [year 4 to year 6]” for further explanation. 3. […]. ...

Based on […], and a […] master concurrent lease agreement (the MCLA), our understanding of the key facts is set out below: Background – the concurrent leases 1. ... The […] MCLA has […][the Trust] as the Concurrent Lessee. […] 2. The Trust is a trust established under the laws of […][Province A] with its head office located in […][Province B]. ... The Prepaid Rent payable to the Lessor is based on […]. The Lessor remits the GST/HST payable by the Concurrent Lessee. 10. […][The] MCLA provides the calculations used to determine the Deferred Rent, which is […]. 11. […], the Lessor is generally appointed as Collection Agent. ...

[Organizations] This concerns your [...] [enquiry] of [mm/dd/yyyy] to [...] with regard to input tax credit (ITC) eligibility for [...] ... It appears that the primary purpose of [an Organization] is to [...]. ... Other improvement inputs will be acquired specifically for the purpose of making exempt supplies [...] or for another purpose other than making taxable supplies [...]. ...

10 September 2014 GST/HST Interpretation 163521- […] [ITC Eligibility of a band council] Unedited CRA Tags ETA 123, ETA 169, ETA 261, ETA 296(2.1), Indian Act: 87, TIB-039r GST Administrative Policy — Application of GST to Indians 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: 163521 Dear [Client] Subject: GST/HST INTERPRETATION […] [ITC Eligibility of a band council] Thank you for your letter of [mm/dd/yyyy], concerning the eligibility of […] (“your client”) to claim input tax credits (“ITCs”). ... The goods were purchased off a reserve and there is no administrative relief of tax provided for in Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians (B-039) for goods purchased off a reserve. ...

22 April 2022 GST/HST Interpretation 217998- – […][Calculation of the British Columbia Transitional Tax Rebate (BCTTR)] Unedited CRA Tags ETA Part IX, 296(2.1), New Housing Transition Tax and Rebate Act (BC): 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. GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 217998 [Dear Client] Subject: GST/HST Interpretation […][Calculation of the British Columbia Transitional Tax Rebate (BCTTR)] We are writing in response to […][your correspondence] concerning the treatment of the British Columbia Transitional Tax Rebate (BCTTR) […] for purposes of the Goods and Services Tax/Harmonized Sales tax (GST/HST) and the New Housing Transition Tax (NHTT). ... The GST applies in the rest of Canada at the rate of 5%. […] We understand that a registrant (the Registrant) sold [#] residential properties located in British Columbia during the period [mm/dd/yyyy] to [mm/dd/yyyy]. […] INTERPRETATION REQUESTED […], is the BCTTR an “allowable rebate” for purposes of subsection 296(2.1) of the ETA [when determining the net tax of the Registrant and the NHTT]? ...