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McCloskey Director General GST Rulings & Interpretations Directorate Policy and Legislation Branch GAD 2593 (GEN) XXXXX c.c.: M. ...

1 December 1995 GST/HST Interpretation 11725-9[1]- Application of Tax in the Context of a Disclosed Agency Relationship                                                                         11725-9(sl) XXXXX XXXXX XXXXX December 1995 Subject: Disclosed Agency Relationships Thank you for your letter of October 13, 1994, concerning the application of tax in the context of a disclosed agency relationship. ...

4 October 1995 GST/HST Interpretation 11950-1[15]- The Application of Paragraph 25(d) of Part VI of Schedule V to the Excise Tax Act (ETA), in a Case Where an Election Made Pursuant to Section 211 of the ETA Would be Revoked Unedited CRA Tags ETA Sch V, Part VI, 25(d)                                                                         Doc. #1401 XXXXX October 4, 1995 XXXXX Dear sir: This is in response to your E-mail message of August 15, 1995, to Don Gagnon concerning the application of paragraph 25(d) of Part VI of Schedule V to the Excise Tax Act (ETA), in a case where an election made pursuant to section 211 of the ETA would be revoked. ...

5 December 1996 GST/HST Interpretation 11650-3[1]- Tax Treatment on the Acquisition of Equipment in a Leaseback Transaction Unedited CRA Tags ETA 199(1); ETA 200(3) XXXXX XXXXX XXXXX File #: 11650-3Ss. 199(1), 200(3)December 5, 1996 Re: GST APPLICATION RULING Acquisition of a XXXXX Dear XXXXX This is in reply to your letter dated May 28th, 1996, concerning the tax treatment for tax payable on the acquisition of equipment XXXXX in a leaseback transaction. ...

Sitka A/Director Financial Institutions and Corporate Re-organizations Division GST Rulings & Interpretations ...

Jones Director General Applications Division GST Rulings and Interpretations Policy and Legislation Branch GAD #: 2952(GEN) c.c.: M. ...

22 August 1996 GST/HST Interpretation 11745-5- GST Status of the Delivery and Installation of Furnace and Hot Water Supply Systems Prior to 1991 Unedited CRA Tags ETA 337; ETA 339; ETA 340                                                                         Telephone No.: (613) 957-8224 Fax No.: (613) 990-1233 File No.: 11745-5(cav) XXXXX                                                                                 s. 337, s. 339, s. 340 Attention: XXXXX August 22, 1996. ...

.: Stan Farber             John Bain ...

27 November 1995 GST/HST Interpretation File: 11740-1- Application of GST to a Supply of Real Property Unedited CRA Tags ETA.152; ETA 168; ETA 123(1) builder; ETA 123(1) residential complex                                                                         c.n. 2430(JB) XXXXX Subject: Application of GST to a Supply of Real Property This is in response to your facsimile of November 24, 1995, to the Office of the Minister of National Revenue, and further to your November 27, 1995, telephone conversation with John Bain of the Real Property Unit, in which you request our assistance in determining whether a particular supply of real property by way of sale is subject to GST. ...

12 November 1997 GST/HST Interpretation HQR0000183- Tax Status of Payments for Damaged Grain Hopper Cars Unedited CRA Tags GST Memoranda Series, Chapter 1, Section 1.4, Goods and Services Tax Rulings                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000183  XXXXX                File: 11710-1  XXXXX                November 12, 1997 Subject: GST/HST APPLICATION RULING Tax Status of Payments for Damaged Grain Hopper Cars Dear XXXXX on behalf of the XXXXX regarding the application of tax under Part IX of the Excise Tax Act (the Act) to certain payments made by XXXXX and XXXXX Additional information was recently provided by XXXXX. ...