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Marten Financial Institutions Unit Financial Institutions & Real Property Division GST Rulings and Interpretations Directorate Legal References: ss. 123(1)"consideration; ss 123(1) insurance policy; ss. 141.01(1.1) NCS Subject Code(s)- G 111590-0611710-0111735-1 b.c.c.: XXXXX ...

6 June 1997 GST/HST Interpretation HQR 0000146- Grants and Subsidies Unedited CRA Tags GST/HST Technical Information Bulletin B-067, Goods and Services Tax Treatment of Grants and Subsidies; GST/HST Policy Statement P-061, Extension of Transfer Payment Policy XXXXX Case: HQR 0000146 XXXXX File #: 11846-3 Dear XXXXX Thank you for your letter of XXXXX concerning the application of the Goods and Services Tax (GST) to the funding of transit services. ...

21 May 1997 GST/HST Interpretation HQR0000283- Freight Transportation Services Unedited CRA Tags ETA Sch VI, Part VII, 8 XXXXX Case: HQR0000283 XXXXX File #: 11995-4 Attention: XXXXX May 21, 1997 Subject: GST INTERPRETATION- Freight Transportation Services Dear XXXXX: Thank you for your letter of August 30, 1996 concerning the application of the Goods and Services Tax (GST) to freight transportation services. ...

29 April 1997 GST/HST Interpretation HQR0000387- The Entitlement by a for Input Tax Credits in Respect of the GST Paid on Purchases of Property by its Book Store Unedited CRA Tags ETA 169; ETA 141; ETA 141.01; ETA 259 XXXXX Rits number: HQR0000387 XXXXX                 File # 11830-2 XXXXX                 April 29, 1997 XXXXX Attention: XXXXX Dear Sirs: I am writing in response to your request dated October 23, 1996 for an interpretation concerning the entitlement by a XXXXX for input tax credits in respect of the GST paid on purchases of property by its book store. ...

Le Ministère est d'avis que la vaccination des travailleurs et les programmes de prévention fournis par un membre autorisé ou réglementé de la profession infirmière ne constituent pas des "services de soins infirmiers" aux termes de l'article 6 de la partie II de l'annexe V de la LTA, et, par conséquent, sont taxables au taux de 7 %. ...

25 April 1997 GST/HST Interpretation HQR0000065- Insurance Brokerage Commissions Unedited CRA Tags ETA Sch VI, Part IX, 1                                                                         RITS: HQR0000065 XXXXX File: 11585-14, 11585-21 XXXXX April 25, 1997 This is in reply to a memorandum from XXXXX concerning the GST status of commissions received by an independent insurance agent or broker from XXXXX in respect of insurance policies covering risks in Canada. ...

28 February 1997 GST/HST Interpretation HQR0000510- Letter From, Dated, 19XX Unedited CRA Tags ETA 234(1); ETA 254; ETA 254.1; ETA 256 XXXXX Case: HQR0000510 XXXXX                 File: 11870-1, 11870-4                                                                         February 28, 1997 This is in response to a note from XXXXX of your office in which he had requested our comments on the what parts of the above noted letter the Department should give direction. ...

With respect to fact # 5 above, we believe that accounts receivable of a bankrupt person are collected by the trustee in bankruptcy and normal rules apply. ...

Wolff Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: Excise Tax Act, section 254.1 Excise Tax Act, subsection 191(1) NCS Subject Code(s): I-11870-4-2 ...

., CHE Municipalities & Health Care Services Unit Public Service Bodies and Governments Division GST/HST Rulings and Interpretations Directorate c.c.: E. ...