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5 August 1997 GST/HST Interpretation HQR0000560- Memorandum 400-2: Documentary Requirements Unedited CRA Tags ETA 175, 174, 169(4)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX XXXXX XXXXX XXXXX                                                                                 Case: HQR0000560 XXXXX XXXXX File: 11650-6 August 5, 1997 Subject: GST/HST INTERPRETATION Memorandum 400-2: Documentary Requirements Dear XXXXX Thank you for fax letter of February 2, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to reimbursements paid to employees for expenses. ... Yours truly, Suzanne Leclaire Policy Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Encl.:   Memorandum 400-1-1             Q&A 175-HST b.c.c.:  M. ...

However, subsection 123(1) of the (ETA), restricts the definition of a "residential condominium unit" (RCU) to, "... a bounded space in a building designated or described as a separate unit on a registered condominium or strata lot plan... ... Yours truly, Michael Ezri A/Rulings Officer Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: s. 123, s. 13, Part I, Schedule V; XXXXX NCS Subject Code(s): I-11870-1, 11870-3, 11870-5 ...

28 September 1998 GST/HST Interpretation HQR0001210- Sale of a Lease and Leased Equipment,                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX XXXXX Case: HQR0001210 File: 11585-17                                                                         September 28, 1998 I refer to your letter (with attachments) of June 3, 1998, regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a sale of a lease and leased equipment. ...

8 September 1998 GST/HST Interpretation HQR0001177- Defaulted Agreement of Purchase and Sale Unedited CRA Tags ETA 123(1) builder; ETA 123(1) sale; ETA 191(1); ETA 183(1); ETA 254(2); ETA 183(9); ETA 133; ETA Sch V, Part I, 2; ETA Sch V, Part I, 4(b)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001177 File: 11870-5, 118702 Attention: XXXXX September 8, 1998 Subject: GST/HST INTERPRETATION Defaulted Agreement of Purchase and Sale Dear Sir: Thank you for your letter of November 25, 1997, which was forwarded to this office for reply by XXXXX Region Technical Interpretations Services, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the following situation: Facts 1. ... Yours truly, Michael Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate c.c.:  XXXXX Encl.: GST/HST Memoranda Series, section 1.4 Legislative References: Subsections 123(1), 191(1), 183(1), 254(2) and 183(9), section 133, section 2 of Part I to Schedule V, paragraph 4(b) of Part I to Schedule V of the Excise Tax Act NCS Subject Code(s): 11870-5, 118702 ...

Unedited CRA Tags ETA 123(1) financial service; ETA 182(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000263 File: 11710-1 XXXXX September 11, 1998 Subject: GST/HST INTERPRETATION Freight Damage Settlements- XXXXX GST Reg No. ... Yours truly, Phil Tang Specialty Tax Unit Financial institutions & Real Property Division GST/HST Rulings and Interpretations Directorate c.c.: XXXXX ...

6 August 1998 GST/HST Interpretation HQR 775- Urgent Hazards- Unedited CRA Tags ETA 259; ETA Sch V, Part VI, 21                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR 775 File: 11890-7(on) Business Number: XXXXX Attention: XXXXX August 6, 1998 Subject: GST/HST APPLICATION RULING Urgent Hazards- XXXXX Dear XXXXX I refer to your letter of July 9, 1997 (with attachments) and our telephone conversation of October 29, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... Minken XXXXX Legislative References: s. 259 & section 21/VI/V NCS Subject Code(s): R-211890-7 ...

27 March 1998 GST/HST Interpretation HQR000006- GST/HST on Gifts of Fee Simple Mines and Minerals and Assignments of Petroleum and Natural Gas Leases Unedited CRA Tags ETA 123(1), 126, 155, 162                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000062 Attention: XXXXX XXXXX March 27, 1998 Subject: GST/HST INTERPRETATION GST/HST on Gifts of Fee Simple Mines and Minerals and Assignments of Petroleum and Natural Gas Leases Dear Sir: Thank you for your letter of October 31, 1994, (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to transfers of fee simple mines and minerals interests and assignments of petroleum and natural gas leases. ... Smith XXXXX Legislative References: ETA s 123(1) def "supply", 126, 155, 162 Introduction to Real Property Law, 4th edition, Sinclair & McCallum (1997) NCS Subject Code(s): I-1, 11950-1, Casework Number HQR0000062 ...

14 April 1998 GST/HST Interpretation HQR0001039- Zero-rated Sales for Export Unedited CRA Tags ETA Sch VI, Part IV, 5                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File: 11640-4(glr) XXXXX                 Case: HQR0001039 XXXXX                 Sch. ... Ryhorchuk             S. Mailer Legislative References:           Schedule VI, Part IV, section 5, GST Q&A 4j.28 XXXXX Technical Information Bulletin B-062 dated November 8, 1991 Section 4.4- GST Memoranda Series ...

1 May 1998 GST/HST Interpretation 11620-1, 11630-1- Director's Liability- Period for Assessment Unedited CRA Tags ETA 323, 298                                                                         XXXXX XXXXX GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch This is further to your E-Mail of March 27, 1998, regarding the time limit for assessing an amount for which a director of a corporation is liable under section 323 of the Excise Tax Act (ETA). ... Patrick McKinnon A/Senior Rulings Officer General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate c.c.: XXXXX Policy and Technical Services Section Revenue Collections Directorate Assessment and Collections Branch 400 Cumberland Place c.c.:      XXXXX Identification Detection & Legislative Coordination Section Tax Avoidance and Legislative Recommendations Division Audit Directorate Verification, Enforcement and Compliance Research Branch 8th Floor, MacDonald Building c.c.: D. ...

2 June 1998 GST/HST Interpretation HQR0001027- Lease of Unedited CRA Tags ETA Sch V, Part I, 6(a)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0001027  XXXXX                Files: 11950-1; 11783-3/Sch. V, I, 6                                                                         June 2, 1998 Dear XXXXX We are writing in response to your facsimile submitted to the XXXXX Tax Services Office on December 21, 1997 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the above-noted real property transaction Interpretation Requested You have inquired as to the application of the GST to rent payable by your tenant under a lease of the above noted premises. ...