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3 April 1997 GST/HST Interpretation HQR0000423- Subdivided or Severed Land Unedited CRA Tags ETA Sch V, Part I, 9(2) Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Ottawa ON K1A 0L5 XXXXX Case: HQR0000423 XXXXX                 File: 11950-6                                                                         April 3, 1997 Dear XXXXX This is in response to an E-mail message dated November 19, 1996, from Mr. ...

3 April 1997 GST/HST Interpretation HQR0000438- Sale of Property by, in Trust Unedited CRA Tags ETA Sch V, Part I, 9(1)                                                                         Place Vanier Tower C, 10th Floor 25 McArthur Avenue Ottawa, ON K1A 0L5 XXXXX Case: HQR0000438 XXXXX April 3, 1997 Subject: GST INTERPRETATION Sale of property by XXXXX in Trust Dear XXXXX This is in response to a memorandum dated November 27, 1996, from Mrs. ...

Yours truly, Bao Tran Real Property Financial Institutions & Real Property Division GST Rulings and Interpretations XXXXX b.c.c.: District Chief, Audit NCS Subject Code(s)- I- b.c.c.:   H.Q.Quality Assurance b.c.c.: hard copy- X/F GST- XXXXX ...

Sincerely, Fernand Koutsimouka Government Unit Public Service bodies and governments GST Rulings & Interpretations c.c.: J.V. ...

26 July 1994 GST/HST Interpretation File/No: 11895-4; 11950-1- Confirmation of the Application of the GST to the Granting of Permission to Increase the Height and Density of the Above Property Unedited CRA Tags ETA Sch V, Part VI, 20(c)                                                                         c.n. #1142 XXXXX July 26, 1994 Thank you for your letter dated February 9, 1994 in which you request confirmation of the application of the GST to the granting of permission to increase the height and density of the above property. ...

Renner (HAR0001141) ATIP Legislative References: subsection 123(1)- definition of "service" & "supply" NCS Subject Code(s): R-11848-7 XXXXX ...

Yours truly, Michael Ezri Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: s. 123; 254(2); 256(2) NCS Subject Code(s): I-11870-4-2 ...

.: Chapter one, GST/HST Memoranda Series Legislative References: Section 344 & 360 ETA, P-071, TIB B-077 NCS Subject Code(s): R-11745-5 Analysis SUBJECT: Individual under a prepaid funeral agreement. ...

.: Legislative References: ETA; Section 10 of Part IV of Schedule VI Agriculture and Fishing Property (GST) Regulations; Subsections 1(2) & 1(3). ...

16 October 1998 GST/HST Interpretation HQR0001302- GST on Imported Capital Equipment Unedited CRA Tags ETA 212; ETA 169; ETA 240; ETA Sch VIII                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX XXXXX XXXXX Case: HQR0001302 XXXXX Attention: XXXXX October 16, 1998 Subject: GST/HST INTERPRETATION GST on Imported Capital Equipment Dear XXXXX This letter is in response to your facsimile transmission of August 26, 1998, to Mr. ...