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[i] *: Proposed subsection 153(4) of the ETA provides that the value of the consideration for the supply of tangible personal property made by the supplier can be reduced to, at least, nil. ... [ii] *: Proposed subsection 153(4) of the ETA provides that the value of the consideration for the supply of tangible personal property made by the supplier can be reduced to, at least, nil. ...

5 November 1997 GST/HST Interpretation HQR0000237- Agency and Contractor Purchases on Behalf of Owners Unedited CRA Tags GST/HST Policy Statement P-182R, Credit Card Expenses- Use of the 6/106 Factor                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5  XXXXX Case: HQR0000237  XXXXX                11735-1  XXXXX                November 5, 1997 Subject: GST/HST INTERPRETATION Agency and Contractor Purchases on Behalf of Owners Dear XXXXX Thank you for your letter of August 11, 1994 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) where a contractor acts as an agent on behalf of the owner. ... Yours truly, KerriAnne Boyd A/Rulings Officer General Operations Unit General Operations & Border Issues Division GST/HST Rulings and Interpretations Directorate c.c.: M. ...

12 November 1997 GST/HST Interpretation HQR0000754- Charges Imposed by the Unedited CRA Tags ETA 154, 162                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5 XXXXX Case: HQR0000754 XXXXX November 12, 1997 Subject: GST/HST INTERPRETATION Charges Imposed by XXXXX Dear XXXXX Thank you for your memo of June 25, 1997, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain charges imposed by the XXXXX You have outlined your understanding of the facts and your corresponding interpretation with respect to the charges as follows: Forest Renewal Charge This charge is made to small commercial operators. ... Policy Paper P-110 applies, in part, where "... a registered person pays an amount for a... forestry... product (hereinafter referred to as a "natural resource") that is based on the units of production of the natural resource from a certain property, and that same registered person has acquired the right to explore for and exploit the natural resource on that same property... ...

18 September 1997 GST/HST Interpretation HQR0000708- Credit Insurance and Bad Debts Unedited CRA Tags ETA 222, 225, 231                                                                         GST/HST Rulings and Interpretations Directorate Controller  XXXXX                                                                                Place Vanier, Tower C, 10th Floor  XXXXX                                                                                25 McArthur Road  XXXXX                                                                                Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000708 File: 11610-1, 11610-4, 11630-1, 11650-1, 11846-2-  XXXXX                                                                         September 18, 1997 Dear XXXXX Thank you for your letter dated May 21, 1997 addressed to the Director, Financial Institutions Division, Policy and Legislation Branch, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain domestic insurance transactions. ...

5 August 1997 GST/HST Interpretation HQR0000560- Memorandum 400-2: Documentary Requirements Unedited CRA Tags ETA 175, 174, 169(4)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX XXXXX XXXXX XXXXX                                                                                 Case: HQR0000560 XXXXX XXXXX File: 11650-6 August 5, 1997 Subject: GST/HST INTERPRETATION Memorandum 400-2: Documentary Requirements Dear XXXXX Thank you for fax letter of February 2, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to reimbursements paid to employees for expenses. ... Yours truly, Suzanne Leclaire Policy Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Encl.:   Memorandum 400-1-1             Q&A 175-HST b.c.c.:  M. ...

However, subsection 123(1) of the (ETA), restricts the definition of a "residential condominium unit" (RCU) to, "... a bounded space in a building designated or described as a separate unit on a registered condominium or strata lot plan... ... Yours truly, Michael Ezri A/Rulings Officer Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: s. 123, s. 13, Part I, Schedule V; XXXXX NCS Subject Code(s): I-11870-1, 11870-3, 11870-5 ...

28 September 1998 GST/HST Interpretation HQR0001210- Sale of a Lease and Leased Equipment,                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX XXXXX Case: HQR0001210 File: 11585-17                                                                         September 28, 1998 I refer to your letter (with attachments) of June 3, 1998, regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a sale of a lease and leased equipment. ...

8 September 1998 GST/HST Interpretation HQR0001177- Defaulted Agreement of Purchase and Sale Unedited CRA Tags ETA 123(1) builder; ETA 123(1) sale; ETA 191(1); ETA 183(1); ETA 254(2); ETA 183(9); ETA 133; ETA Sch V, Part I, 2; ETA Sch V, Part I, 4(b)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001177 File: 11870-5, 118702 Attention: XXXXX September 8, 1998 Subject: GST/HST INTERPRETATION Defaulted Agreement of Purchase and Sale Dear Sir: Thank you for your letter of November 25, 1997, which was forwarded to this office for reply by XXXXX Region Technical Interpretations Services, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the following situation: Facts 1. ... Yours truly, Michael Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate c.c.:  XXXXX Encl.: GST/HST Memoranda Series, section 1.4 Legislative References: Subsections 123(1), 191(1), 183(1), 254(2) and 183(9), section 133, section 2 of Part I to Schedule V, paragraph 4(b) of Part I to Schedule V of the Excise Tax Act NCS Subject Code(s): 11870-5, 118702 ...

Unedited CRA Tags ETA Sch V, Part III, 8                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001237                                                                         September 25, 1998 Dear XXXXX This is in response to your letter of November 7, 1997 sent to XXXXX (with attachments), of our XXXXX TIS Center, concerning the definition of vocational school in Part III of Schedule V to the Excise Tax Act (ETA). ...

Unedited CRA Tags ETA 123(1) financial service; ETA 182(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000263 File: 11710-1 XXXXX September 11, 1998 Subject: GST/HST INTERPRETATION Freight Damage Settlements- XXXXX GST Reg No. ... Yours truly, Phil Tang Specialty Tax Unit Financial institutions & Real Property Division GST/HST Rulings and Interpretations Directorate c.c.: XXXXX ...