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25 January 2005 General Information Letter 55471- GENERAL INFORMATION LETTER Consignment of Vehicles Unedited CRA Tags ETA 177(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. XXXXX XXXXX 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: 55471 January 25, 2005 Subject: GENERAL INFORMATION LETTER Consignment of Goods Dear XXXXX: This is further to our letter XXXXX concerning sales through a consignment arrangement. ... Yours truly, Daniel Chamaillard Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/19 — RITS 56234 — Code 1 and Code 8 Rebates Available to Indian Bands on Gasoline ...

28 September 2005 General Information Letter 53944- GENERAL INFORMATION LETTER Municipal Designation Unedited CRA Tags 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. ... These documents include: •   A copy of the Certificate and Articles of Incorporation for the organization; •   A copy of a dated and signed agreement that describes that the organization is providing rent-geared-to-income housing for which the organization receives funding from a government, including a municipality. ... Cahill Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/09/12 — RITS 57448 — Section 256 New Housing Rebate ...

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 ...

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 ...

12 September 2005 General Information Letter 57448- General Information Letter- Municipal Designation Unedited CRA Tags ETA 256; ETA 267 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. ... Section 267 of the ETA states, in part, that Part IX of the ETA "... applies as though the estate of the individual were the individual and the individual had not died... ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/09/13 — RITS 60479 — GST/HST Implications of an Online XXXXX ...

19 January 2005 General Information Letter 56234- GENERAL INFORMATION LETTER Consignment of Goods Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy- Application of GST to Indians 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.      TO: Joe Nichols Programs Officer, General Rebates Canada Post Place 750 Heron Road E09-5024 FROM: Karen Chesterman Aboriginal Affairs Unit Excise and GST/HST Rulings Directorate Tower A, Place de ville, Ottawa DATE: January 19, 2005 CASE NUMBER: 56234 Subject: Code 1 and Code 8 rebates available to Indian bands on gasoline This is in response to your XXXXX. ... Should you have any other questions or wish to discuss the matter further, please contact me 613-954-7954. 2005/01/28 — RITS 6991 — Supply of Recreational Vehicles on Behalf of Private Owners ...