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29 July 1998 GST/HST Ruling HQR0000576- Ambient Temperature Allowance and the Calculation of GST Unedited CRA Tags ETA 232                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR0000576 XXXXX July 29, 1998 Subject: GST/HST APPLICATION RULING XXXXX ambient temperature allowance and the calculation of GST Dear XXXXX Thank you for your letter of January 22, 1997 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

. / 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. ... [X], resides at […][the Centre] in […], Ontario. 2. The Centre is a government funded long-term care facility. 3. ...

. / 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: 162100 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to supplies of cannabis for medical purposes Thank you for your letter of May 9, 2014, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of medical cannabis or dried marihuana made by […] (the Business). ... Under subsection 3(3) of the ACMPR the following persons may possess cannabis: (a) a person who has obtained cannabis for their own medical purposes by producing it as a registered person; (b) a person who has obtained cannabis — for their own medical purposes or for those of another individual for whom they are responsible — from a designated person; (c) a person who requires cannabis for their business as a licensed producer and who possesses it in accordance with section 22 of the ACMPR; (d) a person who requires cannabis for their business as a licensed dealer; (e) a person who is employed as an inspector, an analyst, a peace officer, a member of the Royal Canadian Mounted Police or a member of the technical or scientific staff of a department of the Government of Canada or of the government of a province and who possesses the cannabis for the purposes of and in connection with their employment; or (f) a person who is acting as the agent or mandatary of a person whom they have reasonable grounds to believe is a person referred to in paragraph (e) and who possesses the cannabis for the purpose of assisting that person in the administration or enforcement of any Act or its regulations. 21. ...

. / 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. ... The physician charged you $[…] for the completion of the medical document. 2. On [mm/dd/yyyy], the Ministry of Health and Long-term Care (Ministry) sent you a cheque in the amount of $[…] as the Ministry concluded that the completion of the medical document to obtain dried marihuana is an insured service under the Ontario Health Insurance Plan as part of the physician assessment that was provided to you on [mm/dd/yyyy]. 3. ...

. / 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. ... " **[...] [The] Minister of Revenue now has the authority to administer the FTA. ... Registered dyers should attach details regarding the adjustment to the return. h)... 52. [...]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Explanation Section 10 of Part II of Schedule V exempts a supply of a prescribed diagnostic, treatment or other health care service rendered to an individual if made on the order of: • a medical practitioner or practitioner; or • a registered nurse authorized under the laws of a province to order such a service if the order is made within a nurse-patient relationship. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Patrick McKinnon Gestionnaire Unité des questions frontalières Division des opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2004/05/26 — RITS 48073 — [Revocation of Section 150 Election on Retroactive Basis and Application of Section 156 Election for the Retroactively Revoked Period] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Should you wish to discuss these comments or any related matters please feel free to contact me at (613) 954-8852. 2005/08/31 — RITS 63332 — Temporary Importation of Amusement Rides ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Susan Kissner Industry Sector Specialist Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2006/06/23 — RITS 59027 — Supplies of Cut Fruit and Vegetables ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/05/17 — RITS 80098 — 2006 Budget Proposal for GST Rate Reduction ...