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12 June 1998 GST/HST Interpretation HQR0000879- Application of the GST to Surrender Charges Unedited CRA Tags ETA 123(1), 131                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000879  XXXXX                File: 11590-8  XXXXX June 12, 1998 Subject: GST/HST INTERPRETATION Application of the GST to Surrender Charges Dear XXXXX Thank you for your memorandum of September 25, 1997 regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to surrender charges levied by the XXXXX. ... Krawchuk Rulings Officer Financial Institutions Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: ss. 123(1) definition of "financial service" and "recipient", s. 131 ...

16 March 1998 GST/HST Interpretation HQR0001044- Subsection 169(1) of the Excise Tax Act (ITC's) Unedited CRA Tags ETA 169(1); ETA Sch V, Part VI, 17                                                                         GSTHST Rulings and Interpretations Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX M. Guerra| Case: HQR0001044 XXXXX File: 1; 1 XXXXX             March 16, 1998 Subject: REQUEST FOR GSTHST INTERPRETATION Dear XXXXX Our understanding of the facts is as follows: XXXXX is a national trade association which provides a variety of services to the XXXXX insurance industry in Canada. ...

3 December 1999 GST/HST Interpretation 7741/HQR0001347- Medical Clinic Contracting with Physicians Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 9 GST/HST Rulings and Interpretations Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa ON K1A 0L5XXXXXAttention: XXXXX Case: HQR0001347 / 7741December 3, 1999 Subject: Medical Clinic Contracting with Physicians Dear Sir: Thank you for your letter of September 21, 1998, following up our letter of August 31, 1998 (our file HQR0001198) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the activities of a medical clinic. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies & Governments Division c.c.: O. ...

Nous confirmons la position du Ministère que vous décrivez dans votre lettre et selon laquelle la location d'un véhicule à moteur par un Indien est exonérée de la TPS dans la mesure où tous les critères énoncés dans le BIT B-039R sont respectés, y compris les critères suivants: •   le concessionnaire obtient du preneur à bail une preuve d'inscription en vertu de la Loi sur les Indiens; •   le véhicule est livré dans une réserve par le concessionnaire ou le mandataire du concessionnaire. ...

14 December 2000 GST/HST Interpretation 32658- Section 211 and Registration for the GST/HST Unedited CRA Tags ETA 169; ETA 171; ETA 211; ETA Sch V, Part V.1, 1 December 14, 2000 TO XXXXX XXXXX XXXXX XXXXX XXXXX FROM Excise & GST/HST Rulings Directorate Financial Institutions and Real Property Division Real Property Unit FILE 32658 DOSSIER 11830-8, 11950-1 Subject: Section 211 and Registration for the GST/HST Thank you for your letter of August 25, 2000, concerning the eligibility of a charity to claim input tax credits (ITCs) where a certain election is filed on the same day as the charity registers for the Goods and Services Tax (GST)/Harmonized Sales Tax (HST). ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Legislative References: ETA s. 169, 171, 211, V/V.1/1 Authority: Reference: CICA 1995 Commodity Tax Symposium Roundtable Questions & Answers; M Macklin v The Queen, Federal Court- Trial Division November 5, 1992 [Docket T-653-87] NCS Subject Code(s): I-11830-8, 11950-1 b.c.c.: H.Q. ...

Smith Goods Unit Excise & GST/HST Rulings Directorate7363 [HQR0000969] Subject: Basic Groceries: Sandwiches and Similar Products Thank you for your memorandum of XXXXX, with attachments, concerning two rulings issued by your office on grocery products. ... This paragraph formerly read "... prepared foods and beverages sold in a form suitable for immediate consumption, either where sold or elsewhere, namely... ...

. •   XXXXX is authorized to conduct and manage a video lottery scheme XXXXX may enter into an agreement with the owner of a video gaming device for the use of that device. ... The siteholder is required to allow XXXXX access to the VLT terminal on the siteholder's premises, and to install a separate dedicated telephone line to link the VLT XXXXX In addition, XXXXX requires the siteholder to distribute winnings to persons who play the VLTs. •   XXXXX provide for the payment of a percentage of the net income of the video gaming device to the owner and siteholder respectively. ...

For example, if $20.00 is charged as consideration by the XXXXX firm to the salesperson for processing the application, the GST payable is ($20.00 x 7%) $1.40, in provinces not subject to the harmonized sales tax and ($20.00 x 7%) + ($20.00 x 8%) $3.00 in provinces subject to the harmonized sales tax. ... Yours truly, John Nowak Financial Institutions Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Encl.: GST/HST Memoranda Series, Chapter 1, Section 1.4 Legislative References: Schedule V, Part VI, 20(c) NCS Subject Code(s): 11585-16/11585-19/11847-6 ...

., the ETA), provided that: •   the charity does not make supplies of such property or services on a regular or continuous basis throughout the year, or for a significant portion of the year, and •   the recipient is not entitled to receive the property or services on a regular or continuous basis throughout the year or for a significant portion of the year. ...

13 March 2000 GST/HST Interpretation 7351/HQR0000957- Payments Made within a Medical Practice Organization Unedited CRA Tags ETA Sch V, Part II, 1; ETA Sch V, Part II, 5; ETA Sch V, Part II, 9 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case: HQR0000957 / 7351March 13, 2000 Subject: GST/HST INTERPRETATION Payments Made within a Medical Practice Organization Dear Sir: This is in reply to your letter of November 20, 1995, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the activities of a group consisting of XXXXX physicians (i.e., "medical practitioners"). ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies & Governments Division c.c.: O. ...