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21 August 1998 GST/HST Ruling HQR0000206- Application of GST to Career Consulting and Employment Services Unedited CRA Tags ETA Sch V, Part III, 1; ETA Sch V, Part III, 8 XXXXXXXXXXAttention: XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0000206August 21, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX This letter is in response to the Memorandum of April 22, 1996 from XXXXX, concerning the application of the Goods and Services Tax (GST) to supplies made by XXXXX[.] ... Moore XXXXX Encl.: Legislative References: sections 1 & 8/Part III/Schedule V NCS Subject Code(s): R-11915-1 ...

6 August 1998 GST/HST Interpretation HQR 775- Urgent Hazards- Unedited CRA Tags ETA 259; ETA Sch V, Part VI, 21                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR 775 File: 11890-7(on) Business Number: XXXXX Attention: XXXXX August 6, 1998 Subject: GST/HST APPLICATION RULING Urgent Hazards- XXXXX Dear XXXXX I refer to your letter of July 9, 1997 (with attachments) and our telephone conversation of October 29, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... Minken XXXXX Legislative References: s. 259 & section 21/VI/V NCS Subject Code(s): R-211890-7 ...

27 March 1998 GST/HST Interpretation HQR000006- GST/HST on Gifts of Fee Simple Mines and Minerals and Assignments of Petroleum and Natural Gas Leases Unedited CRA Tags ETA 123(1), 126, 155, 162                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000062 Attention: XXXXX XXXXX March 27, 1998 Subject: GST/HST INTERPRETATION GST/HST on Gifts of Fee Simple Mines and Minerals and Assignments of Petroleum and Natural Gas Leases Dear Sir: Thank you for your letter of October 31, 1994, (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to transfers of fee simple mines and minerals interests and assignments of petroleum and natural gas leases. ... Smith XXXXX Legislative References: ETA s 123(1) def "supply", 126, 155, 162 Introduction to Real Property Law, 4th edition, Sinclair & McCallum (1997) NCS Subject Code(s): I-1, 11950-1, Casework Number HQR0000062 ...

14 April 1998 GST/HST Interpretation HQR0001039- Zero-rated Sales for Export Unedited CRA Tags ETA Sch VI, Part IV, 5                                                                         GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File: 11640-4(glr) XXXXX                 Case: HQR0001039 XXXXX                 Sch. ... Ryhorchuk             S. Mailer Legislative References:           Schedule VI, Part IV, section 5, GST Q&A 4j.28 XXXXX Technical Information Bulletin B-062 dated November 8, 1991 Section 4.4- GST Memoranda Series ...

1 May 1998 GST/HST Interpretation 11620-1, 11630-1- Director's Liability- Period for Assessment Unedited CRA Tags ETA 323, 298                                                                         XXXXX XXXXX GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch This is further to your E-Mail of March 27, 1998, regarding the time limit for assessing an amount for which a director of a corporation is liable under section 323 of the Excise Tax Act (ETA). ... Patrick McKinnon A/Senior Rulings Officer General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate c.c.: XXXXX Policy and Technical Services Section Revenue Collections Directorate Assessment and Collections Branch 400 Cumberland Place c.c.:      XXXXX Identification Detection & Legislative Coordination Section Tax Avoidance and Legislative Recommendations Division Audit Directorate Verification, Enforcement and Compliance Research Branch 8th Floor, MacDonald Building c.c.: D. ...

2 June 1998 GST/HST Interpretation HQR0001027- Lease of Unedited CRA Tags ETA Sch V, Part I, 6(a)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0001027  XXXXX                Files: 11950-1; 11783-3/Sch. V, I, 6                                                                         June 2, 1998 Dear XXXXX We are writing in response to your facsimile submitted to the XXXXX Tax Services Office on December 21, 1997 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the above-noted real property transaction Interpretation Requested You have inquired as to the application of the GST to rent payable by your tenant under a lease of the above noted premises. ...

12 June 1998 GST/HST Interpretation HQR0000879- Application of the GST to Surrender Charges Unedited CRA Tags ETA 123(1), 131                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000879  XXXXX                File: 11590-8  XXXXX June 12, 1998 Subject: GST/HST INTERPRETATION Application of the GST to Surrender Charges Dear XXXXX Thank you for your memorandum of September 25, 1997 regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to surrender charges levied by the XXXXX. ... Krawchuk Rulings Officer Financial Institutions Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: ss. 123(1) definition of "financial service" and "recipient", s. 131 ...

16 March 1998 GST/HST Interpretation HQR0001044- Subsection 169(1) of the Excise Tax Act (ITC's) Unedited CRA Tags ETA 169(1); ETA Sch V, Part VI, 17                                                                         GSTHST Rulings and Interpretations Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX M. Guerra| Case: HQR0001044 XXXXX File: 1; 1 XXXXX             March 16, 1998 Subject: REQUEST FOR GSTHST INTERPRETATION Dear XXXXX Our understanding of the facts is as follows: XXXXX is a national trade association which provides a variety of services to the XXXXX insurance industry in Canada. ...

3 December 1999 GST/HST Interpretation 7741/HQR0001347- Medical Clinic Contracting with Physicians Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 9 GST/HST Rulings and Interpretations Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa ON K1A 0L5XXXXXAttention: XXXXX Case: HQR0001347 / 7741December 3, 1999 Subject: Medical Clinic Contracting with Physicians Dear Sir: Thank you for your letter of September 21, 1998, following up our letter of August 31, 1998 (our file HQR0001198) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the activities of a medical clinic. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies & Governments Division c.c.: O. ...

21 December 1999 GST/HST Ruling 8196/HQR0001802- Application of the GST/HST to Supplies Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 7; ETA Sch V, Part II, 7.1; ETA Sch V, Part II, 9 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX Case: HQR0001802 / 8196XXXXXDecember 21, 1999 Subject: GST/HST APPLICATION RULING Application of the GST/HST to XXXXX Dear Sir: Thank you for your letters of May 14, 1999 and September 24, 1999, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of medical reports made by your client, XXXXX[.] ... Eastman Legislative References: sections 5, 7, 7.1, & 9 of Part II of Schedule V NCS Subject Code(s): R-11860-1 ...