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9 November 1995 GST/HST Interpretation 11849-1[2]- and its Entitlement to Tax Relief on its Purchase of Certain Services Rendered in Respect of Automobile Accidents                                                                         11849-1 (LFR) 11849-6 XXXXX XXXXX                                                                         November 9, 1995 Dear Mr. ...

19 October 1995 GST/HST Interpretation 1995-10-19- GST and Independent Exporters of Motor Vehicles Unedited CRA Tags ETA 169; ETA Sch VI, Part V                                                                         File: 11650-1 (gp) Section 169, Sch. ... Scenario 2B follows the standard supply — resupply situation. The first transaction would be between the Dealer and the Intermediary where the Intermediary would be the recipient who would be entitled to claim ITCs for the tax paid on the supply provided all the necessary conditions for claiming ITCs are met. ...

(Note that the definition of residential unit for GST purposes defined under subsection 123(1) of the Act includes an apartment that, "... has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals... ... However, paragraph 190(1)(b) requires that a person begin to use real property as a residential complex, that, "... immediately before that time,... was not a residential complex,... ...

Grant, however, based upon our understanding of the circumstances governing construction of the facility, we do not consider that the monies paid by the City XXXXX fall within the definition of a grant as outlined in GST Technical [Information] Bulletin B-067 " Goods and Services Tax Treatment of Grants and Subsidies. ... MUSH Unit GST/HST Public Service Bodies & Government Division GST/HST Rulings and Interpretations Directorate c.c.: Casework Number HQR0000079 ...

1 July 1997 GST/HST Interpretation HQR0000107- Application of Section 9 of Part I of Schedule V to the Excise Tax Act to a Subdivision or Severance of Lots Unedited CRA Tags ETA Sch V, Part I, 9                                                                         File No. 11950-1 Case No. ... " The Oxford Shorter English Dictionary defines "parcel" as "... ...

10 July 1998 GST/HST Interpretation HQR0000600- Tax Status of Various Services Provided by Unedited CRA Tags ETA Sch V, Part II, 4; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7; ETA Sch V, Part II, 10                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000600 Business Number: NA Attention: XXXXX XXXXX July 10, 1998 Subject: GST/HST INTERPRETATION Tax Status of Various Services provided by XXXXX Dear XXXXX Thank you for your letter of June 26, 1998 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ...

5 March 1998 GST/HST Interpretation HQR0000928- Change-in-Use and the Combined Supply of Real Property Unedited CRA Tags ETA Sch V, Part I, 6; ETA 123(1); ETA 190(1); ETA 191(1); ETA 192(3)                                                                         Financial Institutions and Real Property Unit Rulings and Interpretations 25 McArthur Ave. ... " Further, section 6 of Part I of Schedule V to the Act refers to a supply of real property made "for the purpose of its occupancy as a place of residence ". ...

24 March 2000 GST/HST Interpretation 8354/HQR0001960- Professional Services Provided by Medical Practitioners Unedited CRA Tags ETA 153; ETA Sch V, Part II, 1; ETA Sch V, Part II, 5; ETA Sch V, Part II, 9 XXXXX XXXXX XXXXX XXXXX XXXXX Attention: XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5Case: HQR0001960 / 8354March 24, 2000 Subject: GST/HST INTERPRETATION Professional Services Provided by Medical Practitioners Dear Sir: This is in reply to your letter of September 15, 1999 and our telephone conversation of March 14, 2000, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain supplies made by medical practitioners who are proposing to incorporate their medical practices. ... Guay Legislative References: section 153, sections 1, 5 & 9 of Part II of Schedule V NCS Subject Code(s): I-11865-3 ...

A "residential trailer park" is defined in subsection 123(1) as a trailer park encompassing at least two sites, where: (a) substantially all of the sites in the trailer park are supplied under a lease, licence or similar arrangement, or are intended to be supplied under a lease, licence or similar arrangement, under which continuous possession or use of a site is provided for a period of at least • one month, in the case of mobile homes or other residential unit, or • twelve months in the case of travel trailers or motor homes, or similar vehicles that are not residential units; and (b) the sites would be suitable for use by occupants of a mobile home (whether or not the park in fact has mobile homes) as a place of residence of individuals throughout the year. ...

(See Policy Paper P-077R, " Single and Multiple Supplies ", for guidance in making such a determination.) ...