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11 June 1997 GST/HST Interpretation HQR0000031- HST INTERPRETATION Time of Supply-- Service Providers Unedited CRA Tags ETA 152(1); ETA 138(1); ETA 128(1) XXXXX Case: HQR0000031 XXXXX File: 11665-4                                                                         June 11, 1997 Dear XXXXX Thank you for your memorandum of June 13, 1996 (with attachment) addressed to Les Jones concerning the time of liability for reporting the Harmonized Sales Tax ("HST") collected for XXXXX service providers, particularly with respect to the situation of XXXXX. ... This does not appear to be the case here as the services are provided directly through XXXXX telephony equipment, while XXXXX equipment acts only as a gateway to connect the customer to XXXXX 3) Liability of Contract / Liability for Payment- It is unclear from the facts whether XXXXX or XXXXX would be liable to the customer for a failure to provide the service. ...

In that regard, policy paper P-077R, " Single and Multiple Supplies ", provides assistance. ...

Pursuant to paragraphs 232.1(a) and (b), the following requirements must be met in order for tax relief to apply to any given allowance: •   A particular registrant (e.g. a retailer) acquires particular tangible personal property (i.e. particular goods) exclusively for supply by way of sale for a price in money in the course of its commercial activities, and •   Another registrant (e.g. a manufacturer), who has made taxable supplies of the particular property by way of sale to the particular registrant or to another person (e.g. a wholesaler), pays to or credits in favour of the particular registrant, or allows as a discount on or credit against the price of any property or service supplied by the other registrant to the particular registrant, an amount in return for the promotion of the particular property by the particular registrant. ...

The Company and the Corporation have the same shareholder structure in that XXXXX owns XXXXX % of the outstanding shares of the Company and the Corporation and XXXXX owns the other XXXXX % of the outstanding shares of the Company and the Corporation. 4. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...