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27 November 1997 GST/HST Interpretation HQR0000611- Tax Status of Airport Improvement Fees and Related Issues Unedited CRA Tags ETA 136(1), 144.1, 165                                                                         GST/HST Rulings and  Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000611 XXXXX Attention: XXXXX  XXXXX November 27, 1997 Subject: GST/HST APPLICATION RULING Tax Status of Airport Improvement Fees and Related Issues Dear XXXXX Thank you for your facsimile of March 21, 1997, and your two subsequent letters, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to Airport Improvement Fees. ...

1 October 1997 GST/HST Interpretation HQR0000330- NITCs for Used Car Transactions Between April 24 and June 30, 1996 Unedited CRA Tags ETA 176(1)                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5  XXXXX Case: HQR0000330  XXXXX 11660-2 Subject: GST/HST INTERPRETATION NITCs for Used Car Transactions Between April 24 and June 30, 1996 Dear XXXXX Thank you for your letter of October 1, 1996 addressed to Mr. ...

Krawchuk Rulings Officer Financial Institutions Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Encl.: GST Technical Information Bulletin B-060 Legislative References: ss. 123(1)- "financial service", ss. 165(1) ...

9 September 1997 GST/HST Interpretation HQR 041- Maintenance Charges for Railway Crossing Signals Unedited CRA Tags GST Memoranda Series, Chapter 1, Section 1.4, Goods and Services Tax Rulings  XXXXX GST/HST Rulings and Interpretations Directorate XXXXX                 Place Vanier, Tower C, 10th Floor  XXXXX                25 McArthur Road  XXXXX                Vanier, Ontario  XXXXX  XXXXX                Case: HQR 041  XXXXX                File: 11846-3(on)                                                                         September 9, 1997 Dear XXXXX Thank you for your letter of June 25, 1996 on behalf of the XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to payments made by municipalities to railway companies for the maintenance of railway crossings. ...

12 August 1997 GST/HST Interpretation HQR0000597- GST on Consigned Units Unedited CRA Tags ETA 165(1)  XXXXX GST/HST Rulings and Interpretations Directorate  XXXXX                Place Vanier, Tower C, 10th Floor  XXXXX                25 McArthur Road  XXXXX                Vanier, Ontario K1A 0L5 Attention: XXXXX Case: HQR0000597 File 11710-1, 11740-1, 11755-1, 11783-2                                                                         August 12, 1997 Dear XXXXX Thank you for your letter dated March 8, 1997 with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your proposal on the sale of recreational vehicles (RV's) and subsequent telephone conversation of August 7, 1997 with the undersigned concerning this matter. ...

25 August 1997 GST/HST Interpretation HQR0000776- Building Rentals                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX                                                                                Case: HQR0000776  XXXXX                                                                                Business Number: XXXXX NCS: 11950-1, 11925-5 Attention: XXXXX XXXXX August 25, 1997 Subject: GST/HST APPLICATION RULING Building Rentals Dear XXXXX Thank you for your letter of June 23, 1997 to Ms. ...

1 July 1997 GST/HST Interpretation HQR0000352- GST/HST Status of the Supply of Food or Beverages for Human Consumption Unedited CRA Tags ETA Sch VI, Part III, 1(m)                                                                         Place Vanier, Tower C, 9th Floor 25 McArthur Road, Vanier, Ontario K1A 0L5  XXXXX  XXXXX                                                                                Case: HQR0000352  XXXXX                                                                                11850-4, 11850-5 Dear XXXXX Thank you for your letter of October 8, 1996 concerning the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) status of a new product being launched by XXXXX The HST is applicable to taxable supplies made in a participating province which are: Newfoundland, Nova Scotia and New Brunswick. ...

17 July 1997 GST/HST Interpretation HQR0000742- Subsection 155(2) of the Excise Tax Act Unedited CRA Tags ETA 155(2)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX                                                                                Case: HQR0000742  XXXXX                                                                                File: 11849-7 July 17, 1997 Dear XXXXX Thank you for your fax of June 18, 1997 concerning the application of the Goods and Services Tax (GST)Harmonized Sales Tax (HST) to the transfer of assets by XXXXX XXXXX to hospital authorities and school boards. ...

26 March 1997 GST/HST Interpretation HQR214[2]- The Application of GST to Residential Complexes Constructed by Co-owners Unedited CRA Tags ETA Sch V, Part I, 9                                                                         March 26, 1997 XXXXX This concerns an E-mail message dated January 19, 1996, from XXXXX to XXXXX, concerning the application of GST to residential complexes constructed by co-owners. ...

13 May 1997 GST/HST Interpretation HQR0000448- Application of the GST to Voluntary Contributions Made by Lifetime Members of a Club                                                                         Case No.: HQR0000448 XXXXX May 13, 1997 XXXXX Dear XXXXX This is in reply to your facsimile addressed to Lorrie Grannary, dated November 29, 1996, to which you attached a letter from the XXXXX XXXXX concerning the GST application to voluntary contributions made by lifetime members of the Club, and a ruling letter to the Club dated July 11, 1996, stating that such contributions are supplies taxable at the rate of 7%. ...