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.: 123                                                                         November 17, 1993 This is in reply to your correspondence of February 26, 1993 with documents attached wherein you request our comments on a grant from XXXXX to the XXXXX Summary The XXXXX has entered into an agreement with XXXXX whereby the XXXXX will install cogeneration facilities to produce electricity, while XXXXX has agreed to provide the XXXXX an annual grant. ... That subsection further defines service as, "... anything other than(a) property,(b) money, and(c) anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course or in relation to the office of employment of that person. ...

Policy P-188, Supply of a Business or Part of a Business for the Purpose of the Election under Subsection 167(1) provides guidelines to be applied in determining the eligibility to use this section: •   Is the supplier (XXXXX Lessor) selling a business that was established and carried on or that was established and carried on by another person and acquired by the supplier and •   Under the agreement for the sale, is the recipient (Purchasers) acquiring ownership, possession or use of all or substantially all (90% or more) of the property that can reasonably be regarded as being necessary for the recipient to be capable of carrying on the business or part as a business. ...

To be eligible for a certificate, the registrant must provide evidence satisfactory to the Minister that: •   the registrant has entered into an agreement for processing the goods in question under the circumstances described above; or •   it is a usual practice of the registrant to provide processing services under the circumstances described above. ...

Interpretation Requested In your letter you suggest that with the implementation of a two-year time limit along with the existing requirement to file original documents there is now a conflict with the requirement by Department of Indian & Northern Affairs (DIAND) to have Indian bands retain their records for a period of three years. ... Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies & Government Division Excise and GST/HST Rulings Directorate c.c.: Legislative References: s. 87 of the Indian Act; s. 261 of the Excise Tax Act NCS Subject Code: I-11872-13XXXXX ...

27 March 2002 GST/HST Interpretation 6428- Application of GST/HST to Indian Trusts Unedited CRA Tags Indian Act 87; Technical Information Bulletin B-039R, GST Administration Policy — Application of GST to Indians Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case Number: 6428March 27, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to Indian trusts Dear XXXXX: This refers to your previous letter, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a trust scenario concerning an Indian band. ... Yours truly, Dwight Kostjuk Rulings Officer Aboriginal Affairs Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 47071      XXXXX Nov. 19. 2003 Subject: GST/HST INTERPRETATION Code 1 general rebate & original documentation Dear XXXXX: Thank you for your letter XXXXX (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to an application for a rebate of tax paid in error. ...

For purposes of paragraphs 142(1)(a) and 142(2)(a) of the ETA, the phrase "delivered or made available" has the same meaning as that assigned to the concept of "delivery" under the law of the sale of goods, as follows: •   "Delivered" refers to those situations where delivery of the TPP under the applicable law of the sale of goods is effected by actual delivery. •   "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 yet is recognized as having been intended by the parties and as sufficient in law). ...

27 May 2003 GST/HST Interpretation 45766- APPLICATION OF GST/HST Importation of Spacer Devices Unedited CRA Tags ETA Sch VI, Part II, 5.1 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Debbie Arcand, A/Manager Trade Incentive Programs Trade Policy & Interpretation 150 Isabella St., 4th floor Ottawa, ON K1A 0L5 Case Number: 45766May 27, 2003 Subject: APPLICATION OF GST/HST Importation of Spacer Devices We are writing concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of spacer devices, also known as aerosol chambers. ... This provision requires that a spacer device be "... supplied on the written order of a medical practitioner for use by a consumer named in the order", as a result, both requirements must be met in order for the supply to be zero-rated and therefore non-taxable on importation. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Debra Murphy Charities, Non-Profit & Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate Legislative References: ETA 188(2), 165(1) NCS Subject Code(s): I-11735-10 ...

. / 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. GST/HST Rulings Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 222896r Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION- Registration Further to the interpretation letter we provided to you on January 19, 2023 concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to your supplies of training services, this clarifies your obligations with respect to voluntary registration for the GST/HST. ...