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The final phrase of subsection 121(4) of the Act which reads, "... where a rebate under this section in respect of the complex was paid to any other person entitled thereto... ... Venne Director- Tax Policy Special Sectors GST Policy and Legislation c.c.: Stan Farber John Bain XXXXX File #11950-1 Ref. s. 20 & 25/VI/V Document #1492 ...

If on the other hand, the surety proceeds under option (2), the new contractor will complete the construction work and invoice either the obligee or the surety as follows: •   the surety agrees to pay the new contractor for the supplies of construction provided to the obligee. ... The surety is the recipient of taxable supplies and it is required to pay GST to the new contractor; or •   the surety agrees to pay, on behalf of the obligee, the new contractor for the supplies of construction work. ...

XXXXX has provided a sample Group Benefit Contract described as a XXXXX Contract under which: •   XXXXX agrees with the Group Contract Holder, to provide extended health benefits and dental benefits to defined individuals (members) for a contracted payment. •   Section 2 of the general terms and conditions states that the entire agreement consists of this contract, the application for group benefits, any document attached to this contract when issued, and any amendment written after this contract was issued. ...

16 November 1995 GST/HST Interpretation 11930-3[2]- Application of the GST to a Soccer Tournament Established by a Public Sector Body Unedited CRA Tags ETA 123(1) membership; ETA Sch V, Part VI, 12                                                                         File: 11930-3(DRM) Doc: 1225 ss. 12/Pt VI/Sch. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

29 August 1996 GST/HST Interpretation 11750-3- Distribution of a Title From an Estate to Two Trusts Unedited CRA Tags ETA 268; ETA 269 XXXXX August 29, 1996 XXXXX                 File #: 11750-3 (rw) XXXXX                 Ss. 268, 269 XXXXX Attention: XXXXX Dear Sirs: We are replying to your memorandums, and subsequent telephone conversations, in which you seek our opinion concerning an enquiry by XXXXX regarding the distribution of a XXXXX title from an estate to two trusts. ... Sitka A/Director Financial Institutions and Real Property Division Domus #: 1360 (reg) ...

1 February 1996 GST/HST Interpretation 11860-2[14]- Medical Devices- Footwear for the Disabled                                                                         File#11860-2(MB) XXXXX Leg ref: ParaMedical Devices Regs XXXXX February 29, 1996 Subject: Medical Devices- Footwear for the disabled This letter is in response to your telephone inquiry of January 23, 1996, in which you request clarification of the application of the Goods and Services Tax (GST) to the supply of specially designed footwear for the disabled, pursuant to paragraph 2(c) of the Medical Devices (GST) Regulations (Regs) of the Excise Tax Act (ETA). ... Issue: 1) What guidelines should be used in determining whether the supply of footwear is zero-rated pursuant to paragraph 2(c) of the Regs or taxable at the rate of 7 % pursuant to subsection 165(1) of the ETA? ...

[i] *: Proposed subsection 153(4) of the ETA provides that the value of the consideration for the supply of tangible personal property made by the supplier can be reduced to, at least, nil. ... [ii] *: Proposed subsection 153(4) of the ETA provides that the value of the consideration for the supply of tangible personal property made by the supplier can be reduced to, at least, nil. ...

5 November 1997 GST/HST Interpretation HQR0000237- Agency and Contractor Purchases on Behalf of Owners Unedited CRA Tags GST/HST Policy Statement P-182R, Credit Card Expenses- Use of the 6/106 Factor                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5  XXXXX Case: HQR0000237  XXXXX                11735-1  XXXXX                November 5, 1997 Subject: GST/HST INTERPRETATION Agency and Contractor Purchases on Behalf of Owners Dear XXXXX Thank you for your letter of August 11, 1994 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) where a contractor acts as an agent on behalf of the owner. ... Yours truly, KerriAnne Boyd A/Rulings Officer General Operations Unit General Operations & Border Issues Division GST/HST Rulings and Interpretations Directorate c.c.: M. ...

12 November 1997 GST/HST Interpretation HQR0000754- Charges Imposed by the Unedited CRA Tags ETA 154, 162                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5 XXXXX Case: HQR0000754 XXXXX November 12, 1997 Subject: GST/HST INTERPRETATION Charges Imposed by XXXXX Dear XXXXX Thank you for your memo of June 25, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain charges imposed by the XXXXX You have outlined your understanding of the facts and your corresponding interpretation with respect to the charges as follows: Forest Renewal Charge This charge is made to small commercial operators. ... Policy Paper P-110 applies, in part, where "... a registered person pays an amount for a... forestry... product (hereinafter referred to as a "natural resource") that is based on the units of production of the natural resource from a certain property, and that same registered person has acquired the right to explore for and exploit the natural resource on that same property... ...

18 September 1997 GST/HST Interpretation HQR0000708- Credit Insurance and Bad Debts Unedited CRA Tags ETA 222, 225, 231                                                                         GST/HST Rulings and Interpretations Directorate Controller  XXXXX                                                                                Place Vanier, Tower C, 10th Floor  XXXXX                                                                                25 McArthur Road  XXXXX                                                                                Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000708 File: 11610-1, 11610-4, 11630-1, 11650-1, 11846-2-  XXXXX                                                                         September 18, 1997 Dear XXXXX Thank you for your letter dated May 21, 1997 addressed to the Director, Financial Institutions Division, Policy and Legislation Branch, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain domestic insurance transactions. ...