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25 July 1997 GST/HST Interpretation HQR0000727- Payments Made Under Subsection 677(1)(b) of the Canada Shipping Act Unedited CRA Tags Canada Shipping Act 677(1)(b)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX XXXXX                                                                                 Case: HQR0000727  XXXXX                                                                                File: 11848-7, 11710-1                                                                         July 25, 1997 Dear XXXXX Thank you for your letter of May 27, 1997 (with attachments) addressed to Gilles Beaulieu of Revenue Canada Legal Services. ...

9 May 1997 GST/HST Interpretation HQR0000429- Potential for Liability When Handling GST for Customers Unedited CRA Tags ETA 225(1) XXXXX File #: 11630-9 XXXXX HQR0000429 Attention: XXXXX May 9, 1997 Subject: GST INTERPRETATION- Potential for Liability when Handling GST for Customers Dear XXXXX Thank you for your letter of July 29, 1996 and your telephone discussion concerning the handling of the Goods and Services Tax (GST) with regards to prepaid funeral services funds. ... Yours truly, Christopher White Rulings Officer General Operations Unit General Operations and Border Issues Division GST Rulings & Interpretations Directorate b.c.c.: Originator's Desk Copy b.c.c.:   NCS Subject Code(s)- I 11630-9 b.c.c.: XXXXX b.c.c.:   District Chief, Audit b.c.c.: H.Q. ...

" How should subsection 145(1) of the Act be applied in relation to section 177 of the Act? ... General Comments The Department's position as expressed in previous correspondence is that the supply of services by the general partner to the partnership may be a taxable supply of services provided the services supplied are not an exempt supply pursuant to Schedule V to the Act and not provided as a result of "... an activity engaged in by a person as a member of a partnershi p... ...

11 February 1997 GST/HST Interpretation HQR0000436- Export of Used Vehicles Unedited CRA Tags ETA Sch VI, Part V, 1 XXXXX File # 11640-4(mr) XXXXX                 HQR0000436 XXXXX                 Sch. ... Therefore, these vehicles would be subject to the GST at the rate of 7 %. ...

10 January 1997 GST/HST Interpretation 11725-1- Interpretation on Whether Some Services Supplied by Marina Operators are Supplied as an "Agent" for the Purposes of Section 177 of the Excise Tax Act Unedited CRA Tags ETA 177(1); ETA 177(1.1) XXXXX File #: 11725-1 Ss. 177(1), 177(1.1) XXXXX                 January 10, 1997 Dear XXXXX: In your facsimile of July the 15th., you requested an interpretation on whether some services supplied by marina operators are supplied as an "agent" for the purposes of section 177 of the Excise Tax Act (the Act). ... Should you require further information concerning the above, please contact the undersigned @ (613) 952-8815. ...

13 January 1997 GST/HST Interpretation 11650-1- Requesting Confirmation of Our Policy Concerning Entitlements to Input Tax Credits (ITCs) for Amounts Paid on Commercial Goods at the Time of a Customs Seizure Unedited CRA Tags ETA 169; ETA 212 XXXXX File #: 11650-1 (RMcK) XXXXX January 13, 1997 Dear XXXXX: I refer to the your letter of October 29, 1996 addressed to Mr L. ... McKain Senior Tax Policy Officer Border Issues Unit General Operations and Border Issues Division GST Rulings and Interpretations Directorate Policy and Legislation Branch HQR # 0000400 (GEN) c.c.: R. ...

4 December 1998 GST/HST Interpretation 11585-1- Damage Settlement Payments Unedited CRA Tags ETA 165(1); ETA 182(1) File #11585-1 Ref. ss. 165(1) & 182(1) Document #0952XXXXXDecember 4, 1998 Dear XXXXX This concerns your letter of September 17, 1997, to XXXXX Tax Service Office, on the subject of damage settlement payments. ... Don Dawson Specialty Tax Financial Institutions and Real Property GST/HST Rulings & Interpretations attachment ...

20 November 1998 GST/HST Interpretation HQR0001334- Sales of Roof Trusses to Indians GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, ON K1A 0L5XXXXXXXXXXAttention: XXXXX Case: HQR0001334Registration No: XXXXXFile # 11872-5November 20, 1998 Subject: GST/HST INTERPRETATION Sales of Roof Trusses to Indians Dear XXXXX Thank you for your letter of July 14, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sales of roof trusses by XXXXX to Indians. On April 1, 1997, the GST and the provincial sales tax in the three participating provinces of Nova Scotia, New Brunswick and Newfoundland were replaced with a harmonized tax rate of 15 % that is based on the operating rules of the GST. ...

5 October 1998 GST/HST Interpretation HQR0001307- Long-term Lease of Real Property by a Municipality Unedited CRA Tags ETA Sch V, Part VI, 25; ETA 136(1); ETA 123(1) commercial activity; ETA 123(1) public service body; ETA 209(1)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001307 XXXXX                 File: 11890-1 XXXXX Attention: XXXXX October 5, 1998 Subject: GST/HST INTERPRETATION Long-term lease of real property by a municipality Dear XXXXX Thank you for your letter of August 24, 1998 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the lease of a municipal campground by XXXXX ("the municipality") to an independent operator for a term of five years. ... Yours truly, Michael Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: Excise Tax Act, Schedule V, Part VI, section 25 Excise Tax Act, subsection 136(1) Excise Tax Act, subsection 123(1) commercial activity Excise Tax Act, subsection 123(1), "public service body" Excise Tax Act, subsection 209(1) NCS Subject Code(s): 11890-1 ...

28 September 1998 GST/HST Interpretation HQR0000467- Section 14 of Part III of Schedule V to the Excise Tax Act Unedited CRA Tags ETA Sch V, Part III, 14                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario K1A 0L5 XXXXX Case: HQR0000467 XXXXX Attention: XXXXX September 28, 1998 Subject: GST/HST INTERPRETATION Section 14 of Part III of Schedule V to the Excise Tax Act Dear Mr. ... Yours truly, Dwayne Moore Charities & Non-profit Organizations Unit Public Service Bodies and Governments Division GST/HST Rulings and Interpretations Directorate c.c.:      D. ...