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6 July 1995 GST/HST Interpretation 11865-6[1]- Ruling Provided to Regarding the Application of the GST to Their Services, Including, Nursing Services Unedited CRA Tags ETA Sch V, Part II, 5                                                                         File No. 11865-6(lgd)  XXXXX July 6, 1995 This is in response to your letter of May 15, 1995, in which you asked for our review and confirmation with respect to your ruling of April 25, 1995. ... Watson Director Personal Income Tax & Sales Tax Divisions L'Esplanade Laurier 140 O'Connor Street 16th Floor, East Tower Ottawa, Ontario K1A 0G5 If you have any questions or require any further clarification please contact either myself at (613) 954-5127 or Lance Dixon at (613) 952-9264. ...

28 July 1995 GST/HST Interpretation 11645-5-2- Rebate Claims for GST Paid On Imported Goods Unedited CRA Tags ETA 215.1(1)                                                                         11645-5-2 (ms)  XXXXX                                                                                July 28, 1995 This is in response to a telephone conversation between your officer, XXXXX and Mark Seigel of the Imports Unit, on September 1, 1994, regarding the above-referenced subject. ... Jones Director General Applications Division GST Rulings and Interpretations  XXXXX c.c.: Susan Mailer Mark Seigel Patrick McKinnon, Administration & Enforcement Unit  XXXXX Gerard Dillon, Summerside Tax Centre ...

3 August 1995 GST/HST Interpretation 11645-1- Importation of Gold Alluvial Concentrates Unedited CRA Tags ETA 123(1); ETA 213,; ETA Sch VII, 8                                                                         11645-1/ 11590-9/11645-3-1(sjm) Ss. 123(1), 213, Sec. 8, Sch VII, ETA  XXXXX                                                                                August 3, 1995 This is in reply to your facsimile transmission of July 19, 1995, addressed to Susan Mailer of the GST Imports Unit, wherein you asked for our assistance in the determination of the GST tax status of the above-noted importation proposed by XXXXX You have identified five types of products which could be imported. ... Burroughsford / D. Jones, Financial Institutions x Division XXXXX ...

Answer Policy paper P-104 entitled " Meaning of "Mobile Home", "Residential Unit" and "Residential Complex" in the Context of Mini-homes, Park Model Trailers, Travel Trailers and Motor Homes " states that mini-homes may be considered to be residential complexes only if they are used as residential complexes and are affixed to the land in the same manner as a house. ...

The final phrase of subsection 121(4) of the Act which reads, "... where a rebate under this section in respect of the complex was paid to any other person entitled thereto... ... Venne Director- Tax Policy Special Sectors GST Policy and Legislation c.c.: Stan Farber John Bain XXXXX File #11950-1 Ref. s. 20 & 25/VI/V Document #1492 ...

If on the other hand, the surety proceeds under option (2), the new contractor will complete the construction work and invoice either the obligee or the surety as follows: •   the surety agrees to pay the new contractor for the supplies of construction provided to the obligee. ... The surety is the recipient of taxable supplies and it is required to pay GST to the new contractor; or •   the surety agrees to pay, on behalf of the obligee, the new contractor for the supplies of construction work. ...

XXXXX has provided a sample Group Benefit Contract described as a XXXXX Contract under which: •   XXXXX agrees with the Group Contract Holder, to provide extended health benefits and dental benefits to defined individuals (members) for a contracted payment. •   Section 2 of the general terms and conditions states that the entire agreement consists of this contract, the application for group benefits, any document attached to this contract when issued, and any amendment written after this contract was issued. ...

16 November 1995 GST/HST Interpretation 11930-3[2]- Application of the GST to a Soccer Tournament Established by a Public Sector Body Unedited CRA Tags ETA 123(1) membership; ETA Sch V, Part VI, 12                                                                         File: 11930-3(DRM) Doc: 1225 ss. 12/Pt VI/Sch. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

29 August 1996 GST/HST Interpretation 11750-3- Distribution of a Title From an Estate to Two Trusts Unedited CRA Tags ETA 268; ETA 269 XXXXX August 29, 1996 XXXXX                 File #: 11750-3 (rw) XXXXX                 Ss. 268, 269 XXXXX Attention: XXXXX Dear Sirs: We are replying to your memorandums, and subsequent telephone conversations, in which you seek our opinion concerning an enquiry by XXXXX regarding the distribution of a XXXXX title from an estate to two trusts. ... Sitka A/Director Financial Institutions and Real Property Division Domus #: 1360 (reg) ...

1 February 1996 GST/HST Interpretation 11860-2[14]- Medical Devices- Footwear for the Disabled                                                                         File#11860-2(MB) XXXXX Leg ref: ParaMedical Devices Regs XXXXX February 29, 1996 Subject: Medical Devices- Footwear for the disabled This letter is in response to your telephone inquiry of January 23, 1996, in which you request clarification of the application of the Goods and Services Tax (GST) to the supply of specially designed footwear for the disabled, pursuant to paragraph 2(c) of the Medical Devices (GST) Regulations (Regs) of the Excise Tax Act (ETA). ... Issue: 1) What guidelines should be used in determining whether the supply of footwear is zero-rated pursuant to paragraph 2(c) of the Regs or taxable at the rate of 7 % pursuant to subsection 165(1) of the ETA? ...