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19 November 1997 GST/HST Interpretation HQR0000491- Application of the GST/HST to Registration and Renewal Fees Collected from Motor Vehicle Dealers and Salespeople Unedited CRA Tags ETA Sch V, Part VI, 20(c)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5 XXXXX Case: HQR0000491 XXXXX November 19, 1997 XXXXX GST/HST Application Ruling Dear XXX: This GST/HST application ruling supersedes that which was provided to you in our letter dated November 7, 1997. ...

7 October 1997 GST/HST Interpretation HQR0000453- Operating Fees- Permits, Certificates and Registration of Designs Unedited CRA Tags ETA Sch V, Part VI, 20(a); ETA 154                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000453  XXXXX                XXXXX File: 11849-1- 11890-1 October 7, 1997 Subject: GST APPLICATION RULING XXXXX Operating Fees GST INTERPRETATION Permits, Certificates and Registration of Designs Dear XXXXX Thank you for your letter of December 3, 1996 concerning the application of the Goods and Services Tax (GST) to the following transaction (s). ...

Yours truly, Douglas Wood A/Rulings Officer General Operations Unit General Operations & Border Issues Division GST/HST Rulings and Interpretations Directorate v:         Marcel Boivin Patrick McKinnon Encl.: Legislative References: Section 181.1 ETA, Section 232(2) ETA and Explanatory ...

1 September 1997 GST/HST Interpretation 11870-1, 11685-1- Timeshare Arrangements Unedited CRA Tags ETA 123(1); ETA Sch V, Part I, 6; ETA Sch V, Part I, 13                                                                         Doug Grant GST Business Returns Processing Roy McKain Border Issues Tower C, Vanier Towers I refer to your memorandum of April 18, 1997, concerning timeshare arrangements. ...

1 August 1997 GST/HST Interpretation HQR0000653- The Application of Section 5 of Part V of Schedule VI to the Excise Tax Act Unedited CRA Tags ETA Sch VI, Part V, 5                                                                         Telephone: (613) 954-8585 Fax: (613) 990-1233  XXXXX                                                                                Case: HQR0000653  XXXXX                                                                                S. 5, P.V, Sch. ...

4 July 1997 GST/HST Interpretation HQR0000512- Aircraft Parking Unedited CRA Tags ETA Sch V, Part VI, 25                                                                         10th Floor, Place Vanier, Tower C 25 McArthur Road Ottawa, Ont. ...

6 June 1997 GST/HST Interpretation HQR 0000146- Grants and Subsidies Unedited CRA Tags GST/HST Technical Information Bulletin B-067, Goods and Services Tax Treatment of Grants and Subsidies; GST/HST Policy Statement P-061, Extension of Transfer Payment Policy XXXXX Case: HQR 0000146 XXXXX File #: 11846-3 Dear XXXXX Thank you for your letter of XXXXX concerning the application of the Goods and Services Tax (GST) to the funding of transit services. ...

21 May 1997 GST/HST Interpretation HQR0000283- Freight Transportation Services Unedited CRA Tags ETA Sch VI, Part VII, 8 XXXXX Case: HQR0000283 XXXXX File #: 11995-4 Attention: XXXXX May 21, 1997 Subject: GST INTERPRETATION- Freight Transportation Services Dear XXXXX: Thank you for your letter of August 30, 1996 concerning the application of the Goods and Services Tax (GST) to freight transportation services. ...

29 April 1997 GST/HST Interpretation HQR0000387- The Entitlement by a for Input Tax Credits in Respect of the GST Paid on Purchases of Property by its Book Store Unedited CRA Tags ETA 169; ETA 141; ETA 141.01; ETA 259 XXXXX Rits number: HQR0000387 XXXXX                 File # 11830-2 XXXXX                 April 29, 1997 XXXXX Attention: XXXXX Dear Sirs: I am writing in response to your request dated October 23, 1996 for an interpretation concerning the entitlement by a XXXXX for input tax credits in respect of the GST paid on purchases of property by its book store. ...

Le Ministère est d'avis que la vaccination des travailleurs et les programmes de prévention fournis par un membre autorisé ou réglementé de la profession infirmière ne constituent pas des "services de soins infirmiers" aux termes de l'article 6 de la partie II de l'annexe V de la LTA, et, par conséquent, sont taxables au taux de 7 %. ...