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17 July 1998 GST/HST Interpretation HQR0000921- GST/HST New Housing Rebates Unedited CRA Tags ETA 123(1) residential condominium unit; ETA 254; ETA 262; INTACT 33(2)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX File 11870-14-25 XXXXX                 Case: HQR0000921 XXXXX July 17, 1998                                                                         Your File: XXXXX Dear XXXXX We are writing in response to a memo received from XXXXX of your office, dated October 22, 1997 respecting multiple GST/HST new housing rebate applications for side by side residential condominium units (RCU) connected by way of a sliding door and respecting the primary residence requirement. ...

VI, partie IV, 1.1                                                                         Direction des décisions et de l'interprétation de la TPS/TVH 25, avenue McArthur, 9ème étage, tour "C"  XXXXX                                                                                Vanier (Ontario)  XXXXX                                                                                K1A 0L5  XXXXX Codification-sujet: 11845-2(rl)  XXXXX                Numéro de dossier: HQR0000778                                                                         le 27 mai 1998  XXXXX La présente fait suite à votre lettre du 23 mars 1998 adressé à Mme Susan Mailer, gestionnaire de l'unité des Industries. ...

The payment of the monthly fees entitles residents, among other things, to use the community recreational facilities, including a $ XXXXX recreation centre and tennis courts. ... However, as per Policy Statement P165 entitled "Fair Market Value (FMV) For Purposes of the Excise Tax Act ", the Department's position is that FMV represents the highest price, expressed in terms of money or money's worth, obtainable in an open and unrestricted market between knowledgeable, informed and prudent parties acting at arm's length, neither party being under any compulsion to transact. ...

2 March 1998 GST/HST Interpretation HQR0000567- Applications of the GST/HST to the Services of a Low Emissions Vehicle Program Unedited CRA Tags ETA 123(1) non-profit organization; ETA 133; ETA 135; ETA 141.01; ETA 153(1); ETA 153(3); ETA 165(1); ETA 181.1; ETA Sch V, Part VI, 10                                                                         Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000567 XXXXX March 2, 1998 XXXXX Dear XXXXX Thank you for your letter of February 14, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to the transactions being undertaken by the XXXXX ("the Program"). ... The Program does not have, to any significant extent, directors, officers, or employees that are common with XXXXX For instance, the Program has its own Steering Committee made up of: · XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 23. ...

. •   "Delivered" refers to those situations where delivery of the TPP under the applicable law of the sale of goods is effected by actual delivery. In other words, delivery of the TPP may be effected by a transfer of the actual physical custody of the TPP from the buyer to the seller. •   "Made available" refers to those situations where delivery of the TPP under the applicable law of the sale of goods is effected by constructive delivery (i.e., actual physical possession of the TPP is not transferred to the recipient of the supply). ...

The enclosed Departmental Policy Paper P-215, " Determination of Whether An Entity Is A 'Non-Profit Organization' For Purposes Of The Excise Tax Act ", provides further explanation of the term non-profit organization. ...

Warren, Rulings Officer, Real Property Unit, GST R & I, letter to XXXXX XXXXX (HQR0001063, October 2, 1998)D. Hooley, Senior Technical Analyst, Real Property Unit, Excise & GST/HST Rulings, Email message to C. ...

7 January 2000 GST/HST Ruling 7359/HQR0000965- Med-Emerg After-Hours Clinic Unedited CRA Tags ETA Sch V, Part II, 5 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0000965 / 7359XXXXXJanuary 7, 2000 Subject: GST/HST APPLICATION RULING Med-Emerg After-Hours Clinic Dear Sir: This is in reply to your letter of September 29, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions between XXXXX) and various physicians (i.e., "medical practitioners"). ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies & Governments Division c.c.: O. ...

Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ... A copy of Policy Statement P-222 Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of the Excise Tax Act " is also enclosed for your reference. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Each Concurrent Lease will commence on the lease date set out on the Asset Lease and ends "... ...