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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sale of the Facility Section 5 of Part I of Schedule V to the ETA exempts the sale of a multiple unit residential complex, or an interest therein, by a person who is a builder of the complex, or an addition thereto, where: =>the last supply of the complex, or addition, by way of sale to the builder was either an exempt supply or a deemed taxable sale of the complex, or addition, under the self-supply rules in subsection 191(3) or 191(4), unless • the builder substantially renovated the complex after the complex was last supplied to the builder, or • the builder claimed an ITC in respect of that last acquisition of the complex or addition, or in respect of an improvement thereto since that last acquisition, other than an ITC in respect of the construction of an addition to the complex. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sale of the Facility Section 5 of Part I of Schedule V to the ETA exempts the sale of a multiple unit residential complex, or an interest therein, by a person who is a builder of the complex, or an addition thereto, where: =>the last supply of the complex, or addition, by way of sale to the builder was either an exempt supply or a deemed taxable sale of the complex, or addition, under the self-supply rules in subsection 191(3) or 191(4), unless => the builder substantially renovated the complex after the complex was last supplied to the builder, or => the builder claimed an ITC in respect of that last acquisition of the complex or addition, or in respect of an improvement thereto since that last acquisition, other than an ITC in respect of the construction of an addition to the complex. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Association exercised the Option to purchase and fulfilled its obligation to repay the XXXXX by means of: • XXXXX, and • XXXXX. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: • XXXXX • XXXXX 14. XXXXX. Ruling Requested You would like to know whether XXXXX qualifies for an 83% PSB rebate available under section 259 on property and services acquired in its operation of the Facility and in its provision of supplies to residents at Facility. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/12/21 — RITS 49336 — Tax Status of Memberships ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/04/24 — RITS 64810 — Dried Fruits ...

Ruling Requested DIAND is required to charge GST on the supplies it provides, as described XXXXX Schedules I and II to the Territorial Land Use Regulations [.] DIAND is required to charge GST on the supplies it provides, as described in XXXXX Schedule to the Territorial Lands Regulations [.] DIAND is required to charge GST on the supply of a right to enter federal real property, as provided for through a Licence agreement, made pursuant to the Federal Real Property Regulations [.] ...

4 June 2003 GST/HST Ruling 37913- Liability to Collect Tax on Commercial Rent- Conversion of Commercial Property Unedited CRA Tags ETA 123(1) basic tax content; ETA 123(1) residential complex; ETA 136(2); ETA 171(3); ETA 190(2); ETA 207(1); ETA Sch V, Part I, 2; ETA Sch V, Part I, 4; ETA Sch V, Part I, 9 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 37913File #: 11950-1, 11950-2, 11950-3June 4, 2003 Subject: GST/HST APPLICATION RULING Liability to Collect Tax on Commercial Rent- Conversion of Commercial PropertyGST/HST INTERPRETATION Tax Status of Sales of Mixed-Use Property- Implications of Cancellation of Registration Dear XXXXX: Thank you for your letter XXXXX addressed to the XXXXX Tax Services Office, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ... The enclosed guide, " General Information for GST/HST Registrants ", provides the formula for calculating the basic tax content of property. ...

A "residential trailer park" is defined in subsection 123(1) as a trailer park encompassing at least two sites, where: (a) substantially all of the sites in the trailer park are supplied under a lease, licence or similar arrangement, or are intended to be supplied under a lease, licence or similar arrangement, under which continuous possession or use of a site is provided for a period of at least • one month, in the case of mobile homes or other residential unit, or • twelve months in the case of travel trailers or motor homes, or similar vehicles that are not residential units; and (b) the sites would be suitable for use by occupants of a mobile home (whether or not the park in fact has mobile homes) as a place of residence of individuals throughout the year. ...

It operates the Centre under the name "XXXXX " to provide accommodation, meals, and limited support services, but not skilled nursing care, to seniors. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Legislative References: ETA 123(1)- residential complex, residential unit; 136(2), 191(3), (10), 256.2, V/I/6, 6.1 NCS Subject Code(s): R-11650-1, 11870-4-2, 11885-3, 11885-4, 11950-1 XXXXX XXXXX ...