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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Yours truly, Paul Hawtin Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate i 1 The SAM formula in subsection 225.2(2) is described as [...].------------------------------------------------------------------------------------------------------------------------------------------------------ UNCLASSIFIED ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... This information was substantiated in its Web site — XXXXX. It states that XXXXX is a fractional jet ownership company. ...

12 July 1995 GST/HST Interpretation 11755-20[5]- Application of GST to a Entered into Between and Unedited CRA Tags ETA 138                                                                         11755-20(sn) TELEPHONE 954-8585 FACSIMILE 990-1233  XXXXX                                                                                July 12, 1995 Dear XXXXX: In response to a letter of June 2, 1994, from XXXXX, the following summarizes our comments on the issues raised in that correspondence with respect to the application of GST to a XXXXX entered into between XXXXX and XXXXX. ... Jones Director General Applications Division GST Rulings & Interpretations- XXXXX Mitch Bloom (signoff) c.c.: Application Team  XXXXX  XXXXX ...

13 July 1995 GST/HST Interpretation 11755-20[6]- GST Treatment of Payments Made by Under the Terms of a ("the Agreement") Unedited CRA Tags ETA Sch VI, Part V, 1; ETA 232(1); ETA 133; ETA 36(1); ETA 340(1); ETA 168(2)                                                                         11755-20(sn) TELEPHONE 954-8585 FACSIMILE 990-1233  XXXXX                                                                                July 13, 1995 Dear XXXXX This is in reply to September 24, 1992 correspondence received from XXXXX, of your office wherein he requests our opinion concerning the GST treatment of payments made by XXXXX under the terms of a XXXXX ("the Agreement"). ... Jones Director General Applications Division GST Rulings & Interpretations XXXXX Mitch Bloom (signoff) c.c.:      Application Team ...

8 January 1996 GST/HST Interpretation 11950-1[2]- GST Status of Real Property Supplied by a Municipality Unedited CRA Tags ETA 136(2.1); ETA 190(3); ETA 211; ETA Sch V, Part I, 6.1; ETA Sch V, Part I, 5.1; ETA Sch V, Part I, 7(a); ETA Sch V, Part VI, 25(f)                                                                         File #11950-1 Ref. ... Dawson File #11950-1 Ref. 2 & 9/I/V Document #1430 ...

1 May 1995 GST/HST Interpretation 1995-05-01[1]- Input Tax Credits for Litigation Costs of                                                                         May 1995  XXXXX Dear Sir: This is in reply to your letter of March 13, 1995 requesting our interpretation of the eligibility of XXXXX to claim input tax credits with respect to litigation costs incurred in respect of a claim of misconduct and breach of contract of certain of its officers, directors, and "others". ... In its capacity as liquidator, XXXXX has commenced a law suit against former officers and directors of XXXXX as well as certain "accommodation parties" for breach of contractual obligations owed to the XXXXX and for misconduct on their part which resulted in the XXXXX suffering damages of approximately $ XXXXX. 3. ...

1 July 1995 GST/HST Interpretation 11740-4, 11755-11, 11755-22, 11735-1- Application of GST to a Grant Paid Pursuant to an Agreement Entered into Between and                                                                         11740-4, 11755-11 11755-22, 11735-1 (sn) TELEPHONE 954-8585 FACSIMILE 990-1233  XXXXX                                                                                July 1995 Dear XXXXX: Further to a June 21, 1995 telephone inquiry received from XXXXX of your office and her subsequent submission of certain documentation, the following summarizes our understanding of the application of GST to a grant paid pursuant to an agreement entered into between XXXXX and XXXXX Background 1. ... Jones Director General Applications Division GST Ruling & Interpretations- XXXXX Mitch Bloom (signoff) c.c.:      Application Team ...

Paragraph 254(2)(c) of the Act defines "total consideration" to be the total of all amounts, "... each of which is the consideration payable for the supply to the particular individual of the complex or unit or for any other taxable supply to the particular individual of an interest in the complex or unit,... ... A GST new housing rebate under subsection 256(2) of the Act will be available where, "... a particular individual constructs or substantially renovates, or engages another person to construct or substantially renovate for the particular individual, a single unit residential complex,... ...

25 November 1997 GST/HST Ruling HQR0000640- Application of the GST/HST to the Administrative Fees and Non-member Equalization Payments of a Trade Union Unedited CRA Tags ETA 123(1) membership; ETA 165(1); ETA 189; ETA 221(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa, ON K1A 0L5 XXXXX Case: HQR0000640 XXXXX November 25, 1997 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of April 2, 1997, with attachments, in which you requested a ruling with respect to the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the administrative fees and non-member equalization payments ("equalization payments") paid by XXXXX producers to the XXXXX Our understanding of the facts and the transactions is as follows. ... Pursuant to subparagraph 189(a)(i) of the ETA, "... where an amount is paid by a person to an organization as (a) a membership due paid to a trade union defined (i) in section 3 of the Canada Labour Code...... the organization shall be deemed to have made an exempt supply to the person and the amount shall be deemed to be consideration for the supply. ...

8 October 1997 GST/HST Interpretation HQR0000029- GST Treatment of Capital Leases- Unedited CRA Tags ETA 136(1); ETA 152(2); ETA 168(2); ETA 227(1); SOR/91-51 Part V                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0000029  XXXXX                File: 11715-6  XXXXX                October 8, 1997 Subject: GST/HST INTERPRETATION GST Treatment of Capital Leases XXXXX Dear XXXXX Thank you for your letter of November 6, 1995 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to capital leases. ... Krawchuk Rulings Officer Financial Institutions Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: ss. 136(1), ss. 152(2), ss. 168(2), ss. 227(1), Part V of the Streamlined Accounting (GST) Regulations ...