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28 October 1998 GST/HST Ruling HQR0001323- Tax Treatment of English Language Instruction Unedited CRA Tags ETA Sch V, Part III, 11                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR0001323 Attention: XXXXX October 28, 1998 Subject: GST/HST APPLICATION RULING Tax Treatment of English Language Instruction Dear XXXXX This is in reply to your letter of April 16, 1998, to Revenue Canada in Ottawa on the above-noted subject. ...

28 September 1998 GST/HST Interpretation HQR0000166- Application of the GST to the Supply of Financial Assistance Unedited CRA Tags ETA 123(1) financial service; ETA 134; ETA 141.01(2); ETA 169(1) XXXXX GST/HST Rulings and Interpretations XXXXX                 Directorate XXXXX                 Place Vanier, Tower C, 10th Floor XXXXX                 25 McArthur Avenue XXXXX                 Vanier, ON K1A 0L5                                                                         Case: HQR0000166 Attention: XXXXX September 28, 1998 Dear XXXXX Thank you for your letter concerning the application of the Goods and Services Tax (GST) to XXXXX activities. ...

28 September 1998 General Information Letter HQR0000702- GENERAL INFORMATION LETTER Sales to Provincial/Territorial Governments Unedited CRA Tags ETA 122; Reciprocal Taxation Agreements                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX HQR0000702 XXXXX                 Registration No: XXXXX Attention: XXXXX September 28, 1998 Subject: GENERAL INFORMATION LETTER Sales to ProvincialTerritorial Governments Dear Ms XXXXX Thank you for your letter of April 11, 1997 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made by XXXXX to provincial/territorial governments. ...

28 September 1998 GST/HST Interpretation HQR0000800- Bare Trust Issue                                                                         Case: HQR0000800 File: 117501 XXXXX XXXXX XXXXX XXXXX September 28, 1998 Subject: Bare Trust Issue XXXXX Dear Mr. ...

23 September 1998 GST/HST Interpretation HQR0000265- Entitlement of a Member of a Partnership to Claim Input Tax Credits Unedited CRA Tags ETA 272.1(2)(b); ETA 185(1); ETA 169(1)                                                                         GST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX Case: HQR0000265 XXXXX                 File: 11635-8, 11650-8, 11783-2272.1 Attention: XXXXX September 23, 1998 Subject: GST/HST INTERPRETATION Entitlement of a member of a partnership to claim input tax credits Dear XXXXX I am writing in response to your requests for interpretations concerning two issues pertaining to the Goods and Services Tax (GST)/Harmonized Sales Tax (HST): the claiming of input tax credits on costs incurred in acquiring interests in limited partnerships; and, the claiming of input tax credits in respect of management services acquired by a partner for use in the limited partnerships. ...

22 September 1998 GST/HST Interpretation HQR0000444- Prescribed Property Unedited CRA Tags ETA 259; SOR/91-37 4                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000444 Attention: XXXXX XXXXX September 22, 1998 Subject: Prescribed Property This letter is in response to a memo submitted by XXXXX, Verification and Enforcement- GST Audit, XXXXX Tax Services Office concerning the application of section 259 of the Excise Tax Act (ETA), in particular "prescribed property" as identified in the Public Service Bodies (PSB) Rebate Regulations. ...

18 August 1998 GST/HST Interpretation HQR0001220- Residence of a Charity in a Participating Province Unedited CRA Tags ETA 259(3)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Road Ottawa ON XXXXX XXXXX XXXXX                                                                                 Case: HQR0001220 XXXXX                                                                                 Business Number: XXXXX XXXXX August 18, 1998 Subject: GST/HST INTERPRETATION Residence of a Charity in a Participating Province Dear XXXXX This in reply to your E-mail message sent to Michael Place of this Unit, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX a registered charity. ...

16 July 1998 GST/HST Ruling HRQ0000192- ITCs for Expressway Construction and Maintenance Services Unedited CRA Tags ETA GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                 K1A 0L5 XXXXX Case: HRQ0000192 XXXXX                 File: 11849-1 XXXXX July 16, 1998 Subject: GST/HST APPLICATION RULING XXXXX XXXXX ITCs for expressway construction and maintenance services Dear Sir: Thank you for your letter of August 29, 1996, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

16 July 1998 GST/HST Interpretation HQR0000709- GST/HST New Housing Rebates Unedited CRA Tags ETA 123, 254, 262; Interpretation Act 33(2)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX File: 11870-114-25 XXXXX                 Case: HQR0000709 XXXXX July 16, 1998 Subject: GST/HST INTERPRETATION GST/HST New Housing Rebates Dear XXXXX We are writing in response to a letter from XXXXX of your office dated May 23, 1997 with attachments. ...

14 July 1998 GST/HST Interpretation HQR0000764- Zero-Rating of Velvet Antler Unedited CRA Tags ETA Sch VI, Part III, 1                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000764 Business Number: XXXXX File: 11850-04(bc) Attention: XXXXX XXXXX July 14, 1998 Subject: GST/HST INTERPRETATION Zero-Rating of Velvet Antler Dear XXXXX Thank you for your letters of June 11, 1997 and July 29, 1997 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to velvet antler. ...