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12 December 2017 GST/HST Ruling 176138- – Law enforcement services Unedited CRA Tags ETA 123; ETA Sch V, Part VI, 20(g) 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. ... Under the terms of the Service Agreement, the parties agree that: [Municipality C] will use the Officer for [#] hours per week; [Municipality C] will pay [Municipality A] the hourly rate at which [Municipality A] is remunerating the Officer, plus a […] premium to cover the costs of benefits and vacation time, plus GST/HST; [Municipality C] will pay [Municipality A] for any mileage incurred by the Officer while working in [Municipality C]; [Municipality A] will invoice [Municipality C] on a monthly basis for each hour worked by the Officer, to a maximum of [#] hours per year; in the event of prosecution, each party is responsible for legal costs arising in their own area; and [Municipality C] will maintain insurance to cover the Officer and his/her related performance or non-performance, for the entire term of the agreement. 9. ... Yours truly, Marlon Latchana Senior Rulings Officer Municipal Sectors Unit Public Service Bodies and Governments Division Excise and GST / HST Rulings Directorate ...

26 June 2009 GST/HST Ruling 112068- Purchase / Sale of XXXXX HST Deduction After Bad Debt Write-off Unedited CRA Tags ETA 165, ETA 169(1), ETA 231 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Attention: XXXXX Case Number: 112068 Code: 11750-1; 11755-30 June 26, 2009 Subject: GST/HST RULING Purchase / Sale of XXXXX HST deduction after Bad Debt Write-off Dear XXXXX: Thank you for your letter of XXXXX, (with attached Bill of Sale) and subsequent telephone conversations concerning the application of the Harmonized Sales Tax (HST) to your purchase and sale of a XXXXX, and a possible deduction from your net tax payable after your write off of a bad debt. ... XXXXX sold the XXXXX to your company under Bill of Sale dated XXXXX, for $XXXXX including HST @ 13% ($XXXXX @13% = $XXXXX). 6. ...

29 November 2007 GST/HST Ruling 97231- – Tax status of XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 97231 November 29, 2007 XXXXX: Subject: GST/HST RULING – Tax status of XXXXX Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/11/29 — RITS 97232 — Tax Status of [Dessert Products Not "Similar to Pudding"] ...

29 November 2007 GST/HST Ruling 97232- – Tax status of XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 97232 November 29, 2007 XXXXX: Subject: GST/HST RULING – Tax status of XXXXX Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/11/26 — RITS 99314 — Eligibility for Accommodation Rebate ...

22 December 2017 GST/HST Ruling 181483- – Ability to file a GST/HST new housing rebate Unedited CRA Tags ETA Part IX: 123(1), 256(2), 256(3), 262(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. ... You estimate that the fair market value of the house (together with the land subjacent to the house, and the land immediately contiguous to the house that is reasonably necessary for the use and enjoyment of the house as a place of residence for you) at the time the construction is substantially completed will be $[…][< $450,000]. 4. The house will be constructed on land you purchased [#] years ago, which is located [in] […][location X, Province X]. 5. ...

13 August 2018 GST/HST Ruling 181651- – Instructing individuals in the four elements of the International English Language Testing System test Unedited CRA Tags ETA Sch V, Part III Sec. 11, Part III Sec. 9 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: 181651 Business Number: […] Dear [Client]: Subject: GST/HST RULING Instructing individuals in the four elements of the International English Language Testing System test Thank you for your letter received on [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to instruction in preparation courses for the International English Language Testing System test (IELTS test). ... STATEMENT OF FACTS The following information was provided in your fax of [mm/dd/yyyy], and during our telephone conversation on [mm/dd/yyyy]: 1. […] (the Business) was established to provide tutorials on the IELTS test on a one-on-one or one-on-two basis to individuals who are in Canada to prepare them to write the IELTS test. 2. ...

13 August 2018 GST/HST Ruling 183260- – International English Language Testing System and Diplôme d'études en langue française Unedited CRA Tags ETA Sch V, Part III Sec. 11, Part III Sec. 9 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: 183260 Business Number: […] Dear [Client]: Subject: GST/HST RULING International English Language Testing System and Diplôme d'études en langue française Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (the GST/HST) to supplies of services of instruction in preparation courses for the International English Language Testing System (the IELTS) and Diplôme d'études en langue française (the DELF) tests. ... In [yyyy], more than […]% of your business activity consisted of tutoring or teaching French or English as a second language. 5. ...

8 October 2004 GST/HST Ruling 53262- Timeshare Resort Points / Default by Purchasers of Points Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Smith Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/10/08 — RITS 53429 — Advertising Services XXXXX ...

20 November 1998 GST/HST Ruling HQR0001416- Tax Status of Drug & Alcohol Level Determination GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0001416Business Number: XXXXXNovember 20, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Drug & Alcohol Level Determination Dear Mr. ... Slee MD & Debra A. Slee, JD defines "diagnostic" to mean: "done for the purpose of assisting in the making of a diagnosis" Based on the information provided to this office, we understand the intent of your drug and/or alcohol testing program is to help maintain a drug free workplace, improve productivity, reduce absenteeism, reduce accident rates, lower insurance rates etc. ... Dixon, MHA., CHE Municipalities & Health Care Services Unit Public Service Bodies and Governments Division GST/HST Rulings and Interpretations Directorate c.c.: Enikö Vermes Lance Dixon XXXXX XXXXX Encl.: (Nil) Legislative References: Excise Tax Act (ETA) NCS Subject Code(s): R-11865-17; 11865-21 ...

6 August 2015 GST/HST Ruling 170955- – Supply of Psychotherapy Services Unedited CRA Tags ETA 165(1), ETA 165(2), ETA Sch V, Part II, 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 Case Number: 170955 Business Number: […] Dear [Client]: Subject: GST/HST RULING Supply of psychotherapy services Thank you for your [correspondence], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of psychotherapy services. ...