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1 August 1998 GST/HST Interpretation 11705-6- Election for Streamlined Accounting — Quick Method Unedited CRA Tags ETA 227; ETA 168; ETA 177                                                                         XXXXX XXXXX XXXXX                                                                         General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch Our unit received an e-mail on March 25, 1998 from the Business Window unit of the XXXXX Tax Service Office, concerning the Streamlined Accounting Quick Method (the "Quick Method") prescribed by the proposed Streamlined Accounting (GST/HST) Regulations (the "Regulations"). ... A "specified registrant" is defined in subsection 15(1) of the Regulations and generally excludes the following persons: •   accountants, or bookkeepers; •   financial consultants; •   lawyers (or law offices) •   actuaries; •   notaries public; •   listed financial institutions; •   audit services; •   tax preparation services, or tax consultants; •   local authorities designated as municipalities, or municipalities; •   not for profit public colleges, school authorities or universities; •   hospital authorities; •   charities; or •   non-profit organizations with at least 40% government funding in the year (i.e., qualifying non-profit organizations). ...

The […] membrane is then rolled into the liquid asphalt. This process is then repeated for the 2nd ply of […] membrane and/or a tiger torch is used for the 2nd ply. 4. The roofing systems in question are manufactured by […] [Company B]. […] 5. ... Yours truly, Zubair Patel, CGA General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...

La TVH s'applique dans les provinces participantes aux taux suivants: 13 % en Ontario et 15 % au Nouveau-Brunswick, à Terre-Neuve-et-Labrador, en Nouvelle-Écosse et à l'Île-du-Prince-Édouard. ... Nous comprenons que les faits que vous nous avez donnés sont les suivants (Footnote 1) […]: 1. ... Il s’agit donc d’une entreprise puisqu’elle est assimilable aux termes « toute affaires quelconques » tel qu’indiqué dans la LTA. ...

[the Additional Rate] paid by [...] [User Groups] to the City of [...]. ... The City of [...] (the "City") operates an arena, [...] (the "Centre"), with [...] ice [...] ... The City is the owner of the buildings and lands located at the Centre's premises, which are located at [...], [...] ...

[X] are generally administered by […], members of which are usually located in various parts of Canada, […]. ... The administrative agent may be a third-party […] firm or a self-contained office […]. […]. ... [Company A] provides […] services to […] from [Company A]’s office in […][City 1, Province 1], […]. ...

In accordance with the Terms and Conditions on the application form, Participants apply to attend […][# of workshops]; Participants do not have the option of applying to attend fewer workshops, […][or of choosing] which workshops, […], to attend. The other elements to the supply by [ACo], such as […], cannot be acquired separately by Participants, and they do not, on their own, satisfy Participants’ needs in learning […]. ... A supply of an admission, such as the right to attend a workshop or seminar, is considered to be a supply of intangible personal property for GST/HST purposes. […]. […], characterization of a supply [as a service or an intangible] is dependent upon the nature of the agreement between the supplier and recipient. […]. ...

Specifically, we received the following documents: a) […] (Lender 1) documents: i) […] (the Lender 1 Dealer Agreement), and ii) […] (the Lender 1 Contract); b) […] (Lender 2) documents: i) […] (the Lender 2 Dealer Agreement), and ii) […] (the Lender 2 Contract); c) […] (Lender 3) documents: i) […] (the Lender 3 Dealer Agreement), and ii) […] (the Lender 3 Contract); d) […] (Lender 4) documents: i) […] (the Lender 4 Dealer Agreement), and ii) […] (the Lender 4 Contract); and e) […] (Lender 5) documents: i) […] (the Lender 5 Dealer Agreement), and ii) […] (the Lender 5 Contract). ... The key provisions in the various agreements regarding customer financing are described in […]. ... The Dealer has entered into various Contracts with Customers ([…]) for the sale of motor vehicles. ...

The Product label states [...]. 4. The Product is sold in multiples of [...]. 5. ... The Product is available in [...] flavours; [...]. 7. The package of the Product is in English and French. 8. The Product's [...] ingredients are: [...]. 9. The Product's [...]. ...

Based on […], and a […] master concurrent lease agreement (the MCLA), our understanding of the key facts is set out below: Background – the concurrent leases 1. ... The […] MCLA has […][the Trust] as the Concurrent Lessee. […] 2. The Trust is a trust established under the laws of […][Province A] with its head office located in […][Province B]. ... The Prepaid Rent payable to the Lessor is based on […]. The Lessor remits the GST/HST payable by the Concurrent Lessee. 10. […][The] MCLA provides the calculations used to determine the Deferred Rent, which is […]. 11. […], the Lessor is generally appointed as Collection Agent. ...

We understand that the Corporation is currently engaged in business as […]. ... As part of the Service, the Corporation would: * obtain the required credit information from the Buyer; * complete the financing application form and submit the application to the Lender; * ensure the […] [Product A] is free of liens and similar encumbrances; * issue payment to the Seller for the amount financed once the financing application is approved and accepted by the Lender and the funds are transferred to the Corporation; and * provide any additional information or further assistance to the Buyer or the Seller. ... You provided two sample Contracts with your letter for our review: Contract 1, […], used by […] (Lender1); and Contract 2, […], used by […] (Lender2). ...