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23 September 1997 GST/HST Interpretation HQR0000808- Taxable Status of Room and Board Unedited CRA Tags ETA Sch V, Part I, 6(a)                                                                         25 McArthur Road Place Vanier, 10th Floor, Tower C Ottawa, ON  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX  XXXXX Case: HQR0000808 XXXXX September 23, 1997 Subject: GST INTERPRETATION Taxable Status of Room and Board Dear XXXXX This letter is in response to correspondence of August 15, 1997 from XXXXX Tax Services Office concerning the application of the Goods and Services Tax (GST) to the transactions described below. ... Yours truly, Doris Rist A/Rulings Officer Financial Institutions and Real Property GST/HST Rulings and Interpretations  XXXXX Legal References: ETA Reference: ETA sec. 138, sched/6, V/1/6.2; P-077, P-159, P-160; HQR0000303, HQR0000495, FILE 2000, A1219A; QA2e.104, 3i.62, 2e.163, 6a.182, 6d.39 b.c.c.: Originator's Desk Copy NCS Subject Code(s)- I11950-1, 11755-16, 11720-1             Registration Number: XXXXX District Chief, Audit H.Q. ...

12 June 1997 GST/HST Interpretation HQR0000606- The Application of the Goods and Services Tax (GST) to the Sale of Mobile Homes Unedited CRA Tags ETA Sch V, Part I, 2                                                                         25 McArthur Road, Place Vanier, 10th Floor, Tower C XXXXX                                                                                 Vanier, ON XXXXX                                                                                 K1A 0L5 XXXXX                                                                                 Case: HQR0000606 XXXXX                                                                                 NCS: 11950-1, 11645-1                                                                         June 12, 1997 Dear XXXXX This letter is in response to correspondence of January 31, 1997 from XXXXX Tax Services Office concerning the application of the Goods and Services Tax (GST) to the sale of mobile homes. ...

22 May 1997 GST/HST Interpretation HQR0000446- Sale/Lease of Residential Complex Unedited CRA Tags ETA 191(1)(b)(i) XXXXX Case: HQR0000446 XXXX  File: 11870-5                                                                         May 22, 1997 Dear XXXXX I am writing in response to a memorandum dated November 28, 1996, from XXXXX of the TIS unit in the XXXXX. ... The Vendor's lawyer advised the Purchasers' representative, by way of a letter dated XXXXXXXXX that XXXXX was "... prepared to rent the basement suite from your clients if your clients are interested in entering into a new tenancy agreement... ...

23 October 1998 GST/HST Interpretation HQR0001326[2]- ITC Entitlement Under the Special Quick Method for Public Service Bodies Unedited CRA Tags ETA 227(1); ETA 123(1) improvement; ETA Sch V, Part VI, 25(g); ETA 211; 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: HQR0001326 Attention: XXXXX October 23, 1998 Subject: GST/HST INTERPRETATION ITC Entitlement under the Special Quick Method for Public Service Bodies Dear Sir: Thank you for your facsimile of September 10, 1998 concerning input tax credit (ITC) entitlement under the Special Quick Method for Public Service Bodies with respect to the construction of a building situated on, and other improvements to, leased land. ... Subsection 21(1) of Part V of the above Regulations provide that the calculation of net tax of the registrant is determined by the following formula: A + B- C where the description of "C" is the total of: "(a) all amounts each of which is an input tax credit of the registrant (i) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of real property acquired by way of purchase by the registrant or an improvement thereto where the cost to the registrant of the improvement is at least $10,000, (ii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of a supply by way of sale to, or importation by, the registrant of personal property that was acquired or imported by the registrant for use as specified property and the fair market value of which at the time of the supply, or the value of which determined under section 215 of the Act at the time of the importation, as the case may be, is at least $10,000, (iii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of an improvement to a specified property (other than real property) of the registrant, where the cost to the registrant of the improvement is at least $10,000 and the registrant has claimed, or is entitled to claim, an input tax credit in respect of the last supply to, or importation by, the registrant of the specified property". ...

28 September 1998 GST/HST Interpretation HQR0001103- GST Treatment of Recreation Centres Supplied Concurrently with Residential Complexes                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road XXXXX                                                                                 Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001103 11950-15; 11870-14-2                                                                         September 28, 1998 Dear XXXXX We are writing in response to a memorandum (with attachments) from XXXXX[.] ...

27 October 1998 GST/HST Interpretation HQR0001375- Long Term Lease of Real Property Schedule V, Part VI, section 25 Unedited CRA Tags ETA 123(1) business; ETA 123(1) public sector body; ETA 123(1) public service body; ETA 123(1) supply; ETA 136(1); ETA 211(1); ETA Sch V, Part VI, 1 public sector body; ETA Sch V, Part VI, 1 public service body; ETA Sch V, Part VI, 25                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001375 XXXXX                 File: 11895-4 Attention: XXXXX October 27, 1998 Subject: GST/HST INTERPRETATION Long term lease of real property Schedule V, Part VI, section 25 Dear XXXXX Thank you for your letter of September 29, 1998 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to long term leases of real property by public service bodies, written in response to our letter of September 23, 1998. ... Yours truly, Michael Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: Excise Tax Act, subsection 123(1) business, public sector body, public service body, supply Excise Tax Act, subsection 136(1) Excise Tax Act, subsection 211(1) Excise Tax Act, Schedule V, Part VI, section 1 "public sector body", "public service body" Excise Tax Act, Schedule V, Part VI, section 25 NCS Subject Code(s): 11895-4 ...

28 May 1998 GST/HST Interpretation HQR0000916[1]- Application of Goods and Services Tax (GST) to the Supply of Certain Parts and Accessories for Prescription Eyewear Unedited CRA Tags ETA Sch VI, Part II, 9; ETA Sch VI, Part II, 32; ETA Sch VI, Part II, 34                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX Case: HQR0000916 XXXXX                 B.N.: 100868165 XXXXX May 28, 1998 Subject: GST/HST INTERPRETATION Application of Goods and Services Tax (GST) to the Supply of Certain Parts and Accessories for Prescription Eyewear Dear XXXXX Thank you for your letter of October 22, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain supplies related to corrective eyewear made by your firm. ... Revenue Canada released in July of 1997 a draft Policy Statement P-211 entitled "Whether Parts for Prescription Eyewear (Partly Finished Lenses or Lens Blanks and Frames) are Specially Designed Parts For Purposes of Section 32 of Part II of Schedule VI to the Excise Tax Act ". 1. ...

28 May 1998 GST/HST Interpretation HQR0000916[2]- Application of Goods and Services Tax (GST) to the Supply of Certain Parts and Accessories for Prescription Eyewear Unedited CRA Tags ETA Sch VI, Part II, 9; ETA Sch VI, Part II, 32; ETA Sch VI, Part II, 34                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5                                                                                XXXXX Case: HQR0000916  XXXXX May 28, 1998  XXXXX Dear XXXXX Thank you for your letter of October 22, 1997, concerning the application of the Goods and Services Tax (GST) Harmonized Sales Tax (HST) to certain supplies related to corrective eyewear made by your firm. ... Revenue Canada released in July of 1997 a draft Policy Statement P-211 entitled "Whether Parts for Prescription Eyewear (Partly Finished Lenses or Lens Blanks and Frames) are Specially Designed Parts For Purposes of Section 32 of Part II of Schedule VI to the Excise Tax Act ". 1. ...

30 April 1998 GST/HST Interpretation HQR0000840- Registrar of Imported Vehicles Unedited CRA Tags ETA Sch V, Part VI, 20                                                                         GST/HST Rulings and Interpretations Directorate XXXXX Place Vanier, Tower C, 10th Floor XXXXX                                                                                 25 McArthur Avenue  XXXXX                                                                                Vanier, Ontario  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0000840                                                                         April 30, 1998 Dear XXXXX: Thank you for your letter of August 29, 1997, with attachments, concerning the application of the goods and services tax (GST) harmonized sales tax (HST) to the transactions described below. ...

17 March 1998 GST/HST Interpretation HQR0001083- Election- Unedited CRA Tags ETA 150                                                                         GSTHST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX March 17, 1998 XXXXX M. Guerra                                                                         Case: HQR0001083 XXXXX File: 3; 5 Subject: GSTHST APPLICATION RULING Dear XXXXX Thank you for your facsimile of February 25, 1998, with attachments, concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to the situations described below. ...