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4 April 2005 GST/HST Interpretation 52246- The eligibility of a daycare activity for the self-government refund Unedited CRA Tags ETA 123(1) residential complex; ETA 123(1) substantial renovation; ETA 191(10); ETA 191(3); ETA 191.1; ETA 259 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 XXXXX Case Number: 52246 XXXXX NCS Code: 11950-1 XXXXX April 4, 2005 Subject: GST/HST APPLICATION RULING Conversion XXXXX from a long-term care facility into seniors' apartments Dear XXXXX: Thank you for your letter XXXXX (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the conversion XXXXX from a long-term care facility into XXXXX self-contained seniors' apartments. ... Yours truly, Carmela Antonelli Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/04/22 — RITS 52982 — GST Treatment of Personal Care Services ...

24 March 2005 GST/HST Interpretation 31539- Temporary Importation of Amusement Rides Unedited CRA Tags ETA 123(1) money; ETA 165; ETA 169; ETA 181; ETA 144.1; ETA 212; ETA 240; ETA Sch VII, 7 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. ... For example, if the value of the points on a re-loadable card is $50, the total price of the card is $62.50, which is $12.50 in fees ($5 + $7.50 {15% of $50}) plus $50 (the value of the points). ... Yours truly, Susan Mills Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/03/09 — RITS 43546 — [Application of the GST/HST on Membership Fees and Other Transactions of a Non-profit Organization] ...

6 January 2005 GST/HST Interpretation 50183- The Transfer of Units in Gross Royalty Trusts Unedited CRA Tags ETA 273(1); ETA Sch V, Part I, 13; SOR/91-36 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. XXXXX XXXXX XXXXX XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 50183 XXXXX January 6, 2005 Subject: GST/HST INTERPRETATION Application of GST/HST to Operation of Recreation Centre Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the scenario described below. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/27 — RITS 51529 — Rebates- Emergency Evacuation- XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Example 1 is where an assessment of net tax is raised on August 1, 2008 in respect of a reporting period from September 1, 2005 to September 30, 2005. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/01/25 — RITS 85536 — [Application of the GST to Granola Bar That Are Not Sold Primarily as Breakfast Cereal] ...

Facts * The following diagram shows branch operations that are permanent establishments (PEs). ... Parent Co / \ / \ NRes NRes Co1 Co2 | | | |______________________ | | NResCo1 NResCo2 PE PE […] […] Comments The following comments are based on current legislation and focus on the questions: […] 1) Are these two PEs closely related? The requirement under section 128, as revised effective November 17, 2005, is that for persons to be closely related, the persons must be corporations and they must satisfy the share ownership requirements set out in that section. ...

14 June 2007 GST/HST Interpretation 93936- XXXXX GST/HST Visitor Rebate on Short-term Accommodation Unedited CRA Tags ETA 136(2); ETA 240(3); ETA 169; ETA Sch V, Part I, 2; ETA Sch V, Part I, 9; CBA 2005 Q28 Meaning of "Coupon" & Provision of a Billing Credit 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 restaurant located in the XXXXX is owned and operated by ***. *** reports its net tax for this restaurant in a separate return as authorized under section 239. 4. ... Legislative References: ETA: subsection 136(2), subsection 240(3), section 169, section 2 and 9 of Part I of Schedule V, CBA 2005 Q28 Meaning of "Coupon" & Provision of a Billing Credit NCS Subject Code(s): 11755-7 2007/06/12 — RITS 94176 — Eligibility for Accommodation Rebate ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... For transactions prior to January 1st, 2005, registrants who treated these supplies as exempt and did not claim ITCs on inputs relating to supplies for which the consideration is the interchange fee and/or a payment derived from the interchange fee will not be required to make adjustments. ... GST/HST Info Sheet- ABM Services Info TPS/TVH- Services de guichet automatique bancaire 2004/09/21 — RITS 40813 — GST/HST Treatment of Interchange Fee ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... For transactions prior to January 1st, 2005, registrants who treated these supplies as exempt and did not claim ITCs on inputs relating to supplies for which the consideration is the interchange fee and/or a payment derived from the interchange fee will not be required to make adjustments. ... GST/HST Info Sheet- ABM Services Info TPS/TVH- Services de guichet automatique bancaire 2004/09/21 — RITS 40815 — GST/HST Treatment of Interchange Fee ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... For transactions prior to January 1st, 2005, registrants who treated these supplies as exempt and did not claim ITCs on inputs relating to supplies for which the consideration is the interchange fee and/or a payment derived from the interchange fee will not be required to make adjustments. ... GST/HST Info Sheet- ABM Services Info TPS/TVH- Services de guichet automatique bancaire 2004/09/24 — RITS 42434 — Application of GST to Digital Images and Graphic Designs ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... For transactions prior to January 1st, 2005, registrants who treated these supplies as exempt and did not claim ITCs on inputs relating to supplies for which the consideration is the interchange fee will not be required to make adjustments. ... GST/HST Info Sheet- ABM Services Info TPS/TVH- Services de guichet automatique bancaire 2004/09/24 — RITS 47437 — GST/HST Treatment of Interchange Fee ...