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12 March 1996 GST/HST Interpretation 11915-7[2]- GST Status of Provide Trade Schools Unedited CRA Tags ETA Sch V, Part III, 1 regulatory body; ETA Sch V, Part III, 1 vocational school; ETA Sch V, Part III, 6; ETA Sch V, Part III, 8                                                                         File: 11915-7(DRM)                                                                         Doc: 1168                                                                         Ref: V/III/6 & 8 XXXXX March 12, 1996 Subject: XXXXX I refer to the email transmission of March 10, 1995, from XXXXX XXXXX to Mr. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

19 May 1995 GST/HST Interpretation 11645-5-2 (ms)- Rebate of GST Paid On Temporarily-Imported Commercial Goods                                                                         11645-5-2 (ms) May 19, 1995  XXXXX This is in reply to a telephone conversation between your audit officer, XXXXX and Susan Mailer, A/Manager, Imports Unit, on October 6, 1994, regarding the above-referenced subject. ... XXXXX c.c.: Susan Mailer             Mark Seigel             Patrick McKinnon, Administration & Enforcement Unit             XXXXX  XXXXX Sylvia Kovacs, Field Assessments, Customs, Trade Administration Branch, 5th Floor, Connaught Building ...

Schedules [...] and [...] to the agreement outline the activities and specific responsibilities of the physician. ... Schedule [...] lists the medical services to be performed by the physician relating to: • Management, treatment and disposition of all patients of the Department; • Arranging for the admission, consultation and disposition on patients; • Arranging follow-up of patients with family physicians and specialists; • Reviewing diagnostic test results; • Taking regular calls and giving advice to physicians from referring facilities; • Ensuring documentation is maintained on patients; • Providing medical direction to ambulance personnel; and • Participating in the development and implementation of departmental quality of care initiatives. ... Major responsibilities are listed in Schedule [...] to the agreement and include: • Managing the provision of patient care related to the Department: ­ Ensuring the provision of medical services in the Department by medical staff, residents and students through review, analysis and evaluation of the work of members of the Department; ­ Establishing, reviewing and revising policies, procedures and guidelines related to patient care; and ­ Providing advice on medical equipment acquisition, maintenance and disposal. • Education and teaching: ­ Delivery of medical education programs in the Department; ­ Delivery of continuing professional learning programs of the Department in cooperation with the [...]; ­ Defining and contributing to the teaching and instructional programs of other health care programs; ­ Ensuring that education and teaching activities complement patient care within the Department; and ­ Contribute to the development of regional, national, and international networks to attract high quality clinicians, educators and students and to facilitate professional development and collaboration. • Research: ­ Encourage, facilitate and support research activities of the Department; ­ Encourage and facilitate the acquisition of external grant funding; ­ Ensure that department members follow approved research protocols and administrative procedures as required; ­ Support and encourage the publication of research results in journals and presentations at professional seminars; and ­ Promote teamwork and collaborative research activity. • Quality management: ­ Coordinate the establishment of quality standards and indicators of patient care, monitor clinical performance and undertake appropriate corrective action to strive for the attainment of appropriate standards in patient care; ­ Ensure that the Department and its members comply with all policies, bylaws, rules and regulations, and standards established by accreditation bodies; and ­ Manage any complaints involving departmental members. • Professional human resources: ­ Assist in the development and ongoing review of a medical human resource plan; ­ Recruit new members of the medical staff; ­ Advocate for adequate resourcing of Department members; and ­ Provide mentoring and annual performance evaluation of Department members. • General management: ­ Participate in program planning, coordinate the implementation of new programs and services and assist in their evaluation; ­ Annually prepare a written report of the Department's activities; ­ Establish and periodically update departmental policies and procedures; ­ Represent the Department on committees as required; and ­ Other duties as required. ...

1 October 1996 GST/HST Interpretation 11680-7[4]- Application of Drop-shipment Provision to Supplies of Film Prints Unedited CRA Tags ETA 179(2); ETA 179(4)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11680-7(glr) XXXXX                                                                                 HQR0000124 XXXXX                                                                                 s. 179 ATTENTION: XXXXX I refer to XXXXX memorandum of August 7, 1996, regarding the possible application of the drop-shipment provisions in subsection 179(2) and (4) of the Excise Tax Act to supplies made by XXXXX to XXXXX. ... Jones' letters dated May 1, 1996 (File #: 11680-7(glr)), and June 6, 1996 (File #: 11680-7(glr)), on the same subject. ...

[Addressee] FILE: 153009 [Dear Client:] SUBJECT : [GST/HST INTERPRETATION] […][Whether a zero-rated supply of a Financial Service to a non-resident shareholder] This […][is about] whether […] (the Corporation) is making a zero-rated supply of a financial service to its non-resident shareholders. […]. […] […][The incoming submission] includes the […] analysis of various issues surrounding specific activities undertaken by the Corporation which relate to […] a zero--rated supply of a financial service being made by the Corporation to its shareholders. ... [The submission] suggests that this would arise with regard to the ongoing claim that the shareholders have against the Corporation as would be the case in a liquidation of the Corporation; and, 3) paragraph (b): * the operation or maintenance of … (an) account. ... If […] the Corporation is a “financial institution”, this section may zero-rate an otherwise exempt supply of a financial service, provided the supply is not excluded by paragraphs (a) to (e) of section 1, or by section 2, of Part IX of Schedule VI. […] If you require clarification with respect to any of the issues discussed […], please call me directly at 604-658-8526. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Dans cette lettre, les mots " bons " et " coupons " sont interchangeables. ... INTERPRÉTATION RENDUE Compte tenu des faits précités, nous rendons l'interprétation suivante: Les coupons en question sont des bons " autres bons " en vertu du paragraphe 181(4) de la LTA. ...

1 March 1996 GST/HST Interpretation 11895-1[9]- Payment of Patronage Dividends Unedited CRA Tags ETA Sch V, Part VI, 28; ETA 141(1)                                                                         File: 11895-1(on)                                                                         c.n. 1403(REG)                                                                         Sch. V/VI/28 & ss. 141(1) XXXXX March 1996 Subject: XXXXX (the Commission) I refer to the E-Mail of November 28, 1994, from XXXXX of your office addressed to Mr. ...

The scenarios presented in your request are as follows: Scenario 1 •     1 participant is a large business; the other 2 participants are small/medium-sized businesses. •     The operator is a large business. ... Scenario 2 •     1 participant is a large business; the other 2 participants are small/medium-sized businesses. •     The operator is not a large business. ... Scenario 3 •     All 3 participants are small/medium-sized businesses (none is a large business). •     The operator is a large business. ...

11 October 1996 GST/HST Interpretation 11680-7[2]- Application of Subsection 143(1) to Lease Transactions Unedited CRA Tags ETA 142(1)(b); ETA 143(1)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 File #: 11680-7(dc) Para. 142(1)(b) & ss. 143(1) XXXXX XXXXX Dear Sir: I refer to your second request for an application ruling dated August 28, 1996, sent to Mr. ...

12 January 1995 GST/HST Interpretation 11925-1[5]- Whether (Operating Under the Name), is Entitled to Claim the Transitional Special GST Credit Available Under the Excise Tax Act (ETA) to Certified Institutions Unedited CRA Tags ETA 230.2                                                                         File 11925-1                                                                         Doc. 499                                                                         Leg. ... Analysis Institutions that were certified pursuant to Part XIV of Schedule III and that are registered for the purposes of the GST are entitled to claim a special GST credit on a declining basis as follows: •   100% of the GST collectible in 1991 on the sale of specified property manufactured by handicapped individuals, •   75% in 1992, •   50% in 1993, •   25% in 1994, •   25% in 1995 and •   0% for calendar years after 1995. ... Venne Director Tax Policy- Special Sectors GST Policy and Legislation             XXXXX             J. ...