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18 January 2013 GST/HST Interpretation 140264 F- Application de l'article 6.2 de la partie I de l'annexe V de la Loi sur la taxe d'accise (LTA) – [La fourniture de repas aux occupants d'un immeuble d'habitation ou d'une habitation par la personne qui fournit l'immeuble ou l'habitation] Unedited CRA Tags LTA article 6.2, partie I, annexe V 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. [Destinataire] Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5   Numéro de dossier: 140264   18 janvier 2013 [Cher Client] : Objet: INTERPRÉTATION DE LA TPS/TVH Application de l'article 6.2 de la partie I de l'annexe V de la Loi sur la taxe d'accise (LTA)- [La fourniture de repas aux occupants d'un immeuble d'habitation ou d'une habitation par la personne qui fournit l'immeuble ou l'habitation] Je vous remercie pour votre [correspondance] du 16 novembre 2011, au sujet de l'application de l'article 6.2 de la partie I de l'annexe V de la LTA (« article 6.2 »). ... Béatrice Mulinda Unité des immeubles Division des institutions financières et des immeubles Direction de l'accise et des décisions de la TPS/TVH     ...

6 May 2014 GST/HST Interpretation 158433- – Deeming [the] […][Organization] to be on a reserve Unedited CRA Tags 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. ... The [Organization] is a GST/HST registrant (#). The [Organization] is a registered charity (#) that provides lodging and care to residents of […][Province 1] First Nation communities that are travelling to […][City 1, Province 1], for pre-approved medical care. Although the [Organization]’s Head Office is located on the […] Reserve, the facility through which the [Organization] provides lodging and care (the “site”) is located in [City 1, Province 1]. […]. ...

We understand that a registered Canadian corporation will purchase an aircraft, a […] [Model X] from a company located in […] [Country A]. ... The aircraft will be delivered in […], [a participating province]. Upon delivery, […] engines will be removed from the aircraft and shipped to the Canadian corporation’s facility in […] [Country B]. The airframe will remain in Canada for a period time during which time it will be dismantled. […]. […] INTERPRETATION REQUESTED You would like to know whether the Canadian corporation would be subject to GST/HST on the importation. ...

7 December 1998 GST/HST Interpretation HQR0001417- Meal Vouchers & Input Tax Credits Unedited CRA Tags ETA 236(1); ITA 67.1(1); ITA 67.1(2); ITA 67.1(4) TO: XXXXX XXXXX XXXXX FROM: Douglas Wood A/Rulings Officer General Operations Unit GST/HST Rulings and Interpretations Subject: XXXXX Meal Vouchers & Input Tax Credits Thank you for your memorandum of October 29, 1998, with respect to XXXXX and their request for a ruling regarding their entitlement to input tax credits and meal vouchers issued to their passengers. Background Based upon the information provided in your memorandum, it is our understanding that: •   In the event of a flight delay (or for V.I.P. passengers), XXXXX issues meal vouchers to its passengers which are redeemable at food concession stands in Canadian airports. The meal vouchers are for a fixed dollar amount. •   At the end of the month, an invoice is sent by the private corporation at the airport, understood to XXXXX together with the meal vouchers and purchase receipts to XXXXX[.] •   The amount invoiced to XXXXX is equal to the actual amount of the purchase by the passenger where the amount of the food or beverages is less than the face value on the voucher. •   The amount invoiced to XXXXX is equal to the dollar value of the voucher where the passenger's purchase equalled the value of the voucher, or was only slightly more than the value of the voucher. •   In the latter event, unless the difference was significant, it is understood that neither the passenger, nor XXXXX would be charged more than the voucher value. •   XXXXX has been claiming input tax credits equal to XXXXX of the tax paid on the value of the consideration for the meal vouchers. ...

[The Association] makes supplies of services exclusively to […], an entity that is on the list of [Province X] entities entitled to full relief from GST/HST. ... The telephone number to reach a client services representative at the Charities Directorate is 1-800-267-2384. […]. ... Therefore a copy of this correspondence has been sent to […], Department of Finance Canada, for his consideration. ...

16 September 2004 GST/HST Interpretation 51121- Bad debts, Accounts Receivable, and Labour & Material Payment Bonds 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. ... Should you have any questions, or require further clarification, please do not hesitate to contact me at (613) 952-9585. c.c.: Donna Harding Legislative References: NCS Subject Code(s): 11850-1 2004/09/28 — RITS 51177 — Tax Status of Amount Identified as Commission on Subcontractor's Settlement Statement ...

11 May 2020 GST/HST Interpretation 187824r- – Public Service Bodies’ Rebate Unedited CRA Tags ETA Part IX, 174, 175, 259 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. ... The schedule contains the following information: […] 5. You have explained the Band’s entitlement to the public service bodies’ rebate in the following manner: “Calculation of claimable Public Service Bodies Rebate as Municipality per Guideline on P-097R2, Expense Allowances of Elected Municipal Officers and School Board Members and RC4034, GST/HST Public Service Bodies Rebate. […]” […] 6. ... RULING REQUESTED You would like us to confirm the Band is entitled to claim a public service bodies’ rebate in respect of salary and honoraria paid to the chief and councillors of the Band in a manner consistent with the calculation you have provided in Fact # 5. ...

12 January 1995 GST/HST Interpretation 11845- The Application of the Goods and Services Tax (GST) to: Mineral Oil (Feed-Grade, Agricultural Use) Linseed Oil (Feed-Grade, Agricultural Use) Mineral Oil (Food-Grade, Human Use) Medicinal Cod Liver Oil — U.S.P. ... It is the Department's position that mineral oil (food-grade, human use) and medicinal cod liver oil — U.S.P. ... Venne Director Tax Policy- Special Sectors GST Policy and Legislation c.c.: District I & S Manager  XXXXX P. ...

7 June 2005 GST/HST Interpretation 57924- Timing Issue- Interest & Penalties- Rebate Overpayments- Assessments against Suppliers Unedited CRA Tags ETA Sch V, Part VI, 10 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. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/15 — RITS 57994 — Tax Status of Canola, Flax, Pumpkin and Borage Oils ...

We are issuing this interpretation to correct the inaccuracies in the […] ruling [dated] [mm/dd/yyyy]. ... All legislative references are to the Excise Tax Act (ETA) unless otherwise specified. […]. ... See GST/HST Info Sheet GI-066 – How a Charity Completes its GST/HST Return for more information. ...