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11 June 1997 GST/HST Interpretation HQR0000415- Notional Input Tax Credits on Section 85 (ITA) Rollover Unedited CRA Tags ETA 176(1); ITA 85(1) XXXXX Case: HQR0000415 XXXXX                 File: 11650-9 (gs)                                                                         June 11, 1997 Dear XXXXX Thank you for your letter of November 13, 1996 (with attachments) addressed to Mr. ...

IX, Part VIII, s. 2 XXXXX                 S. 144.1                                                                         April 1, 1997 Dear XXXXX This refers to your letter of December 16, 1996, and our telephone conversations of February 13, 1997 and, March 7, 1997, in which you requested a Harmonized Sales Tax (HST) interpretation concerning the application of the HST on telecommunication services. ...

Subsection 21(1) of Part V of the above Regulations provide that the calculation of net tax of the registrant is determined by the following formula: A + B- C where the description of "C" is the total of: "(a) all amounts each of which is an input tax credit of the registrant (i) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of real property acquired by way of purchase by the registrant or an improvement thereto where the cost to the registrant of the improvement is at least $10,000, (ii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of a supply by way of sale to, or importation by, the registrant of personal property that was acquired or imported by the registrant for use as specified property and the fair market value of which at the time of the supply, or the value of which determined under section 215 of the Act at the time of the importation, as the case may be, is at least $10,000, (iii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of an improvement to a specified property (other than real property) of the registrant, where the cost to the registrant of the improvement is at least $10,000 and the registrant has claimed, or is entitled to claim, an input tax credit in respect of the last supply to, or importation by, the registrant of the specified property". ...

20 October 1998 GST/HST Interpretation HQR0001365- Application de l'alinéa 225(4)c) Unedited CRA Tags LTA 225(4)                                                                         Direction des décisions et de l'interprétation de  la TPS/TVH Place Vanier, Tour C, 10e étage 25, avenue McArthur Vanier (Ontario) K1A 0L5 XXXXX Numéro de dossier: HQR0001365 Attention: XXXXX le 20 octobre 1998 Monsieur, Si la date ou la pièce jointe est inconnue, révisez la première phrase. ...

2 October 1998 GST/HST Interpretation HQR0000898- Application of the GST/HST to Rates, Tolls, and Charges for a Electronic Toll Collection System Unedited CRA Tags ETA 123(1) supply; ETA Sch V, Part VI, 6; ETA Sch V, Part VIII, 2                                                                         GST/HST Rulings and Interpretations XXXXX                                                                                 Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Thank you for your letter of December 19, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

29 June 1998 GST/HST Interpretation HQR0001173- Zero-Rated Sales for Export Unedited CRA Tags ETA 144.1; ETA 142; ETA Sch VI, Part V, 1; ETA Sch VI, Part V, 12                                                                         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: HQR0001173 XXXXX                 s. 142, 144.1, Sch. ...

21 April 1998 GST/HST Interpretation HQR0001024- Flowers by Wire Unedited CRA Tags ETA 142, 143, 144.1, 165, 179                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File: 11680-1(glr) XXXXX                 Case: HQR0001024 XXXXX                 s. 142, 143, 144.1, 165, 179 XXXXX                 Sch. ...

27 April 1998 GST/HST Interpretation HQR0000878- Tax Status of Bible Courses, Videos, and Audiocassettes Unedited CRA Tags ETA 232; ETA 261; ETA Sch V, Part V.1, 1                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ON  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0000878  XXXXX  XXXXX April 27, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Bible Courses, Videos, and Audiocassettes Dear XXXXX Thank you for your letters of September 18, 1997, concerning the application of the Goods and Services Tax (GST) Harmonized Sales Tax (HST) to the transactions described below made by XXXXX Based on the information provided, as well as our telephone conversation on February 6, 1998, our understanding of the facts and the transactions is as follows. ...

12 February 1998 GST/HST Interpretation 1998-02-12- Catering Services and Admissions Supplied by a Charity Unedited CRA Tags ETA Sch V, Part V.1, 1(e)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX 4th Avenue, S.E. ...

5 August 1999 GST/HST Interpretation HQR0001738- Sale of Real Property Situated at Unedited CRA Tags ETA 123(1) residential complex; ETA 183; ETA 254; ETA 256; ETA Sch V, Part I, 2; ETA Sch V, Part I, 4; ETA Sch V, Part I, 9; Builders Lien Act, RSBC 1996, c. 41 TO: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX FROM: Financial Institutions & Real Real Property Division Real Property Unit FILE HQR0001738 DOSSIER 11870-5, 11950-1August 5, 1999 Subject: XXXXX Thank you for your letter of April 12, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sale of a partially completed residential complex. ...