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As you have noted, Q & A number 6 A.340 states that where the total amount is itemized separately, only the amount which is consideration for the right to enter onto the land is covered by subsection 162(1). ... However, in response to an enquiry from the XXXXX, we have reviewed a typical surface lease agreement used in XXXXX and we have revised our position as stated in the Q & A. ...

20 July 1994 GST/HST Interpretation 11640-3(glr)[2]- Services Supplied in Respect of Cargo Containers Unedited CRA Tags ETA 179(3); ETA Sch VI, Part V, 2; ETA Sch VI, Part V, 4; ETA Sch VI, Part V, 6; ETA Sch VI, Part V, 7,                                                                         Telephone: (613) 954-8585 Fax: (613) 990-1233 XXXXX File: 11640-3(glr), Sch. VI/V/2, 4, 6, 7, ss. 179(3)                                                                         July 20, 1994 Dear Mr. ...

29 November 1996 GST/HST Interpretation 11870-1[1]- Confirmation of the GST Status of Certain Supplies of Real Property Involving a Residential Trailer Park Unedited CRA Tags ETA Sch V, Part I, 2                                                                         File #11870-1 Ref. ss. 123(1) HQR0081 XXXXX November 29, 1996 Dear sir: This is in response to an E-mail message of June 3, 1996, from XXXXX, in which he requested confirmation of the GST status of certain supplies of real property involving a residential trailer park. ... (Please see Policy Paper P-[0]88, entitled " Sale of Single Sites in a Residential Trailer Park). ...

7 February 1995 GST/HST Interpretation 11820-1- Related Convention Supplies Unedited CRA Tags ETA 153(2)                                                                         File: 11820-1(DRM)  XXXXX  XXXXX                                                                                February 7, 1995 I refer to your e-mail of December 14, 1994 wherein you outlined several issues that arose from your presentation to the XXXXX. ... D'Abramo Manager, Services Unit Tax Policy- Special Sector GST Policy & Legislation c.c.:      A. ...

6 March 1995 GST/HST Interpretation 11830-1[1]- The Application of the GST to Membership Fees and Conference Fees Charged by the Unedited CRA Tags ETA Sch V, Part VI, 2                                                                         File 11830-1(EB)  XXXXX Leg. ... Other attendees will include non-member XXXXX 5) Fees to attend the 1995 multi-day conference are expected to be about $ XXXXX The registration fee is consideration for the right to attend the conference. ...

1 May 1995 GST/HST Interpretation 1995-05-01[2]- Application of the GST to Supplies of Magazine Subscriptions Unedited CRA Tags ETA Sch V, Part VI, 2(e)                                                                         File: 11830-1(MB) Doc: 587G Ref: ss. 2(e), Pt VI, Sch V XXXXX                                                                                 May 1, 1995 Dear XXXXX This is in reply to your round trip memo dated March 19, 1993 concerning the tax status of publications and memberships supplied by the XXXXX. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.:      J. ...

6 July 1995 GST/HST Interpretation 11865-6[1]- Ruling Provided to Regarding the Application of the GST to Their Services, Including, Nursing Services Unedited CRA Tags ETA Sch V, Part II, 5                                                                         File No. 11865-6(lgd)  XXXXX July 6, 1995 This is in response to your letter of May 15, 1995, in which you asked for our review and confirmation with respect to your ruling of April 25, 1995. ... Watson Director Personal Income Tax & Sales Tax Divisions L'Esplanade Laurier 140 O'Connor Street 16th Floor, East Tower Ottawa, Ontario K1A 0G5 If you have any questions or require any further clarification please contact either myself at (613) 954-5127 or Lance Dixon at (613) 952-9264. ...

28 July 1995 GST/HST Interpretation 11645-5-2- Rebate Claims for GST Paid On Imported Goods Unedited CRA Tags ETA 215.1(1)                                                                         11645-5-2 (ms)  XXXXX                                                                                July 28, 1995 This is in response to a telephone conversation between your officer, XXXXX and Mark Seigel of the Imports Unit, on September 1, 1994, regarding the above-referenced subject. ... Jones Director General Applications Division GST Rulings and Interpretations  XXXXX c.c.: Susan Mailer Mark Seigel Patrick McKinnon, Administration & Enforcement Unit  XXXXX Gerard Dillon, Summerside Tax Centre ...

3 August 1995 GST/HST Interpretation 11645-1- Importation of Gold Alluvial Concentrates Unedited CRA Tags ETA 123(1); ETA 213,; ETA Sch VII, 8                                                                         11645-1/ 11590-9/11645-3-1(sjm) Ss. 123(1), 213, Sec. 8, Sch VII, ETA  XXXXX                                                                                August 3, 1995 This is in reply to your facsimile transmission of July 19, 1995, addressed to Susan Mailer of the GST Imports Unit, wherein you asked for our assistance in the determination of the GST tax status of the above-noted importation proposed by XXXXX You have identified five types of products which could be imported. ... Burroughsford / D. Jones, Financial Institutions x Division XXXXX ...

Answer Policy paper P-104 entitled " Meaning of "Mobile Home", "Residential Unit" and "Residential Complex" in the Context of Mini-homes, Park Model Trailers, Travel Trailers and Motor Homes " states that mini-homes may be considered to be residential complexes only if they are used as residential complexes and are affixed to the land in the same manner as a house. ...