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19 February 2002 General Information Letter 39187- GENERAL INFORMATION LETTER Application of GST/HST to Supplies of Dutiable Spirits Unedited CRA Tags ETA 154; ETA 123(1) supply; ETA 123(1) consideration; ETA 232(1)(a); ETA 232(3); ETA 261; ETA 296(2.1) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXX Case: 39187February 19, 2002 Subject: GENERAL INFORMATION LETTER Application of GST/HST to Supplies of Dutiable Spirits Dear XXXXX: I am writing to you concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of dutiable spirits. ... Explanation: •   Pursuant to the Excise Act (EA), spirits are subject to excise duty, ascertained and levied at production; however, the duty is subject to deferral mechanisms such as transfers "in-bond", which generally defer the time when duty becomes payable until the spirits are "entered for consumption"; •   Pursuant to sub. 165(1) of the ETA, taxable "supplies["] ("Supply" is defined at subsection 123(1) ETA to mean, "subject to sections 133 and 134, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition. ... " of goods are subject to GST/HST calculated upon the value of the "consideration" for the supply; •   Pursuant to s. 154, ETA, "consideration" includes any amount of excise duty that is "payable"; •   Canadian distillers, manufacturers and liquor boards are licencees under the EA and operate bonded warehouses; •   Canadian distillers generally supply their products "in-bond" to manufacturers and provincial liquor boards, deferring the payment of excise duty until the spirits are "entered for consumption" (usually, when they leave the final bonded warehouse in the supply chain); •   When spirits are "entered for consumption," excise duty becomes payable; •   Where spirits are supplied in circumstances where the duty is not yet payable (e.g. while in bond), the GST/HST payable in respect of the supply is calculated on the value of the consideration for the supply, excluding excise duty (i.e. the amount invoiced); •   Where spirits are supplied at a point in time after the excise duty becomes payable, the GST/HST payable is calculated on the value of the consideration for the supply that includes the duty. ...

2 December 2002 General Information Letter 42969- GENERAL INFORMATION LETTER Application of GST/HST to Dietary Supplements Unedited CRA Tags GST/HST Policy Statement P-240, Application of GST/HST to Products Commonly Described as "Dietary Supplements" Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case: 42969XXXXXDecember 2, 2002 Subject: GENERAL INFORMATION LETTER Application of GST/HST to Dietary Supplements Dear XXXXX On July 31, 2002 the Canada Customs and Revenue Agency issued GST/HST Policy Statement P-240 " Application of GST/HST to products commonly described as 'Dietary Supplements' ". ...

15 April 2002 General Information Letter 11585-27- GENERAL INFORMATION LETTER Automated Banking Machine Transaction Fees Unedited CRA Tags ETA 123(1) financial service, (a); ETA 123(1) financial service, (b); ETA 123(1) financial service, (l); ETA 123(1) financial service, (m); ETA 165; SOR/91-26 3; GMS 17.2, Products and Services of a Deposit-Taking Financial Institution Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXX XXXXXAttention: XXXXX File number: 11585-27April 15, 2002 Subject: GENERAL INFORMATION LETTER Automated banking machine transaction fees Dear XXXXX: We are writing this letter to inform you XXXXX of the tax status of the automated banking machine (ABM) transaction fees. ... All registrants involved in XXXXX transactions are required to account for tax on the taxable supplies, as described above, as of July 1st, 2002, if they are not already doing so. ... Yours truly, Ivan Bastasic Director Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Legislative References: 123(1) (a), (b), (l) or (m) "financial service" of the ETA 165 of the ETA 3 of Financial Services (GST) Regulations NCS Subject Code(s): 11585-27 ...

19 August 2002 General Information Letter 32479- GENERAL INFORMATION LETTER GST and Latecomers Unedited CRA Tags ETA 168; ETA 221(1); ETA 228(4); ETA Sch V, Part VI, 20(c); ETA Sch V, Part VI, 21; ETA Sch V, Part VI, 22 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 32479August 19, 2002 Subject: GENERAL INFORMATION LETTER GST and Latecomers Dear XXXXX: Thank you for your letter of XXXXX, concerning the application of the GST/HST to "latecomer agreements". ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies & Government Division Excise and GST/HST Rulings Directorate c.c.: S. ...