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18 February 2005 General Information Letter 56825- GENERAL INFORMATION LETTER GST Treatment of Interchange Fee Unedited CRA Tags ETA 123(1) financial service; ETA 165(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXXCase Number: 56825 XXXXX February 18, 2005 Subject:  GENERAL INFORMATION LETTER GST Treatment of Interchange Fee Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the interchange fee paid in relation to ATM transactions. ... Yours truly, Ivan Bastasic Director Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/04/05 — RITS 57021 — Documentary Requirements and Basic Tax Content ...

Background •   A subsidiary company (the Subsidiary) purchased a used residential condominium unit (the Condominium). The vendor did not charge GST to the Subsidiary. •   In our telephone conversation XXXXX you indicated that the Subsidiary purchased the Condominium from an individual who had used it as a place of residence. •   The Subsidiary acquired the Condominium for the purpose of leasing it to its parent company (the Parent) on a long-term lease. ... Mulinda Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/25 — RITS 51031 — Agency Relationship and Subsection 177(1) ...

12 October 2005 GST/HST Ruling 49332- Tax Status of Supplies Made by [a Municipality] Unedited CRA Tags ETA 123(1) municipality; ETA 123(1) public service body; ETA Sch V, Part VI, 1 municipal body; ETA Sch V, Part VI, 28(a); CA 1867 125 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... With respect to the legislative criteria in the definition of "para-municipal organization" that XXXXX be owned or controlled by the municipal body that established it, we note the following: •   XXXXX •   XXXXX XXXXX Finally we note that XXXXX is determined under paragraph (b) of the definition "municipality" in subsection 123(1) to be a municipality. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Government Division Excise and GST/HST Rulings Directorate 2005/10/25 — RITS 53126 — Sale of Vacant Land ...

30 May 2005 General Information Letter 60715- GENERAL INFORMATION LETTER Jet Fuel Purchased for a Domestic Leg of an International Flight Unedited CRA Tags ETA 2(1) gasoline Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 60715 XXXXX XXXXX XXXXX XXXXXXXXXX May 30, 2005 Subject: EXCISE TAX APPLICATION RULING Application of Excise Tax on Gasoline Purchased For Use to Denature Ethyl Alcohol Dear XXXXX: Thank you for your fax XXXXX (with attachments), concerning the application of excise tax to the operations of your client, XXXXX. ... Yours truly, Doug Rollins Manager Excise Taxes Unit Excise Duties and Taxes Division Division Excise and GST/HST Rulings Directorate 2005/08/22 — RITS 61650 — Part I Tax on Insurance Premiums (Other than Marine) Relief from Penalties and Interest – Subsection 88(1) of the Excise Tax Act ...

29 November 2005 GST/HST Interpretation 50632- Application of GST/HST to Purse Winnings Unedited CRA Tags ETA 188(2) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXXXXXXX XXXXX XXXXX XXXXX 11735-10Case Number: 50632November 29, 2005 Subject:  GST/HST INTERPRETATION Application of GST/HST to Purse Winnings Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to purse winnings awarded in the racing of Standardbred horses in XXXXX. ... Yours truly, Danielle Laflèche Director, Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2005/12/05 — RITS 58960 — Tofu Dessert ...

29 November 2005 GST/HST Interpretation 65402- Application of GST/HST to Purse Winnings Unedited CRA Tags ETA 188(2) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX XXXXX 11735-10Case Number: 65402November 29, 2005 Subject:  GST/HST INTERPRETATION Application of GST/HST to Purse Winnings Dear XXXXX: Thank you for your submission XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to purse winnings awarded in the racing of Standardbred horses in XXXXX. ... Yours truly, Danielle Laflèche Director, Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2005/12/16 — RITS 76598 — Acceptability of an Invoice as a Credit Note ...

15 November 2005 GST/HST Interpretation 65036- Application of the GST/HST to Payments Made to Reimburse the Salary and Benefits of a Participant by a Host Organization to a Sponsor Organization Unedited CRA Tags ETA 123(1) service; ETA 123(1) supply; ETA 165 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Pursuant to subsection 123(1) of the ETA the definition of "supply", in part, means "... the provision of property or service in an manner... ... Yours truly, Brent Fleming Government Sectors Unit PSBs and Governments Division Excise and GST/HST Rulings Directorate 2005/10/12 — RITS 49332 — Tax Status of Supplies Made by [a Municipality] ...

1 October 2005 GST/HST Interpretation 63687- Use of the Election in Section 156 of the ETA Unedited CRA Tags ETA 128; ETA 156 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 63687 XXXXX XXXXX XXXXX October 1, 2005 Subject: GST/HST INTERPRETATION Use of the election in section 156 of the ETA Dear XXXXX: Thank you for your fax messages XXXXX concerning the application of the Goods and Services Tax (GST) to transfers between corporations. ... Yours truly, Don Dawson Corporate Reorganizations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate 2005/10/20 — RITS 64563 — Small Supplier Threshold ...

4 October 2005 Excise Interpretation 59529- Application of Excise Tax to Modular Links Unedited CRA Tags ETA 23(8)(c) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Diesel fuel is defined in subsection 2(1) of the ETA to include "... any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than any such fuel that is intended for use and is actually used as heating oil. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/14 — RITS 62044 — Application of the Air Travellers Security Charge to Private or Personal Flights ...

15 June 2005 GST/HST Interpretation 57994- XXXXX Parking Unedited CRA Tags ETA Sch VI, Part II, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The policy then lays out some more specific criteria for determining whether a product is a dietary supplement, based on the following sources: •   labeling; •   packaging/format; and •   marketing. ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/06/08 — RITS 58732 — Taxable Benefits ...