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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. GST/HST Rulings Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 247663 Business Number: […] Dear [Client]: Subject: GST/HST interpretation proposed law/regulation- Strata-titled townhomes and the purpose-built rental housing (PBRH) rebate Thank you for your correspondence of May 6, 2024, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to strata-titled townhomes and the purpose-built rental housing (PBRH) rebate. ...

13 August 1998 GST/HST Interpretation HQR0000242- Employer Contributions Made Into Union Trust Funds Unedited CRA Tags ETA 123(1); ETA 149(1); ETA Sch V, Part VII, 1                                                                         Telephone: (613) 954-5021 Fax: (613) 990-1233 XXXXX HQR0000242 XXXXX                 11735-1 (pl) XXXXX Subsections 123(1) & 149(1) XXXXX                 Section 1, Part VII of Schedule V XXXXX                                                                         August 13, 1998 Dear XXXXX This is in response to your previous letters and several subsequent telephone conversations regarding the application of the GST/HST to contributions made by employers into various employee benefit plans operated as union trust funds. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The only exception to this is: • where a principal practitioner enters into a bona fide arrangement to share fees with a locum (i.e., apportion fees between the principal practitioner and the locum for health care services rendered to an individual), as explained in the preamble of P-238 and described under one (1) therein; • where the medical practice organization is a partnership, as described under three (3); or • where the medical practice organization involves cost-sharing under an agency arrangement, as described under four (4). ...

. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 162100 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to supplies of cannabis for medical purposes Thank you for your letter of May 9, 2014, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of medical cannabis or dried marihuana made by […] (the Business). ... Under subsection 3(3) of the ACMPR the following persons may possess cannabis: (a) a person who has obtained cannabis for their own medical purposes by producing it as a registered person; (b) a person who has obtained cannabis — for their own medical purposes or for those of another individual for whom they are responsible — from a designated person; (c) a person who requires cannabis for their business as a licensed producer and who possesses it in accordance with section 22 of the ACMPR; (d) a person who requires cannabis for their business as a licensed dealer; (e) a person who is employed as an inspector, an analyst, a peace officer, a member of the Royal Canadian Mounted Police or a member of the technical or scientific staff of a department of the Government of Canada or of the government of a province and who possesses the cannabis for the purposes of and in connection with their employment; or (f) a person who is acting as the agent or mandatary of a person whom they have reasonable grounds to believe is a person referred to in paragraph (e) and who possesses the cannabis for the purpose of assisting that person in the administration or enforcement of any Act or its regulations. 21. ...

. / 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. ... The physician charged you $[…] for the completion of the medical document. 2. On [mm/dd/yyyy], the Ministry of Health and Long-term Care (Ministry) sent you a cheque in the amount of $[…] as the Ministry concluded that the completion of the medical document to obtain dried marihuana is an insured service under the Ontario Health Insurance Plan as part of the physician assessment that was provided to you on [mm/dd/yyyy]. 3. ...

. / 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. ... " **[...] [The] Minister of Revenue now has the authority to administer the FTA. ... Registered dyers should attach details regarding the adjustment to the return. h)... 52. [...]. ...

. •   On April 1, 1997, the harmonized sales tax (HST) replaced the goods and services tax (GST) and the provincial sales tax (PST) in the three participating provinces of Nova Scotia, New Brunswick and Newfoundland with a harmonized tax rate of 15%. To the extent that supplies are taxable supplies (which are not zero-rated), tax must be collected at the harmonized rate. •   In 1996, a revised treatment for input tax credits in respect of used goods and the new trade-in approach came into effect. ... Yours truly, Gisèle Prévost, CGA Officer General Operations & Border Issues Division GST/HST Rulings and Interpretations Directorate Encl.: Legislative References: 153(4) ETA NCS Subject Code(s): I-65009 ...

Subsection 10(1) of the Regulations provides, in part, that when there is to be a single final recipient of a supply of a computer-related service (such as Web site hosting) made by a particular supplier, and the recipient acquires the supply under an agreement with the particular supplier or another supplier, the supply is made in a particular province if the final recipient avails itself of the service at a single ordinary location in that province, and either •   the particular supplier maintains information sufficient to determine that location; or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ...

30 June 1995 GST/HST Interpretation 11846-3[1]- Application of GST to Funding Received by the Unedited CRA Tags ETA Sch V, Part VI                                                                         11846-3 (LFR)  XXXXX Manager, Interpretation and Services                              XXXXX Tax Services Office XXXXX                                                                                 June 30, 1995 Dear XXXXX: This is reply to XXXXX enquiry of March 16, 1994 in which he asked whether we agree with the opinions expressed in his letter regarding the application of GST to funding received by the XXXXX. ... As indicated in Schedule B of the Agreement between the XXXXX and the XXXXX, " XXXXX. ... All of the activities carried out by the XXXXX are made in furtherance of its principal goal of providing confidential assistance, through counselling and other related services, to individuals experiencing personal problems (e.g. emotional/psychological concerns; marital/relationship conflict; drug & alcohol abuse problems). ...

17 July 1995 GST/HST Interpretation 11635-3- Link Between Consignment Sales and Carrying on Business in Canada Unedited CRA Tags ETA 240(3)(b)                                                                         11635-3 (gjor)  XXXXX Interpretations and Services  XXXXX District Office Excise/GST                                                                           July 17, 1995 This is in response to your E-Mail dated October 18, 1994, concerning the above subject. ... In that case, Geigy, a Montreal drug manufacturer which shipped annually about $450,000 worth of its product to British Columbia in response to orders received and filled in Montreal, was held not to be " carrying on business" in British Columbia. ... Jones Director General Tax Policy GST Rulings & Interpretations Policy and Legislation Branch- XXXXX sign-off: Mitch Bloom c.c.: Imposition Team G. ...