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3 September 1998 GST/HST Interpretation HQR0001287- Yukon First Nations- Information Sessions March 24th & 25th TO: XXXXX XXXXX FROM: Suzanne Leclaire Educational Services and Indians Subject: Yukon First Nations Yukon First Nations- Information Sessions March 24th & 25th Q1. ...

23 March 2018 GST/HST Interpretation 187140- – Claim period of a public service body that becomes a GST/HST registrant during a fiscal year Unedited CRA Tags ETA Part IX: 123(1), 251(1), 259(1), 259(3), 263 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...

8 June 2020 GST/HST Interpretation 201085- – Application of GST/HST and excise duties on supplies of spirits and wine Unedited CRA Tags ETA Part IX, 123(1), 154(1), 154(2)(a),165, EA, 2001, Introduction (1-6): 2, EA, 2001, Part IV- Alcohol (59-158): 124(1),125,135(3),136(1),140,141,88 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...

10 August 2021 GST/HST Interpretation 200159- – [Whether zero-rated]- Supply of […][an Industrial Hemp Product] Unedited CRA Tags ETA Sch VI, Part IV Sec. 3.1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...

31 December 2007 GST/HST Ruling 98510- – XXXXX [Frozen] Fruit XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

12 February 2001 GST/HST Interpretation 32880- GST/HST Tax Treatment – Drop-shipment Rules Unedited CRA Tags ETA 179(2); ETA 143(1) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case: 32880February 12, 2001 Subject: GST/HST INTERPRETATION GST/HST Tax Treatment- Drop-Shipment Rules Dear XXXXX: Thank you for your letter that was faxed to me on September 21, 2000, (with attachments) concerning the application of the Goods and Services Tax (GST), under the Excise Tax Act (the Act), to the transactions that are to take place as between XXXXX and XXXXX. ... Chamaillard Senior Technical Analyst Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Legislative References: Ss. 179(2) & ss. 143(1) NCS Subject Code(s): 11680-7 ...

19 March 2003 GST/HST Ruling 41838- Application of GST to Lease / Sale of Unedited CRA Tags ETA 167(1); ETA 167(1)(a); ETA 167(1.1)(a)(ii); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: 41838 XXXXX XXXXX March 19, 2003 Subject: GST/HST APPLICATION RULING Application of GST to lease / sale of XXXXX Dear XXXXX: Thank you for your letter XXXXX (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

3 April 2014 GST/HST Interpretation 160154- – Proposed Law/Regulation [to Acupuncture Services] Unedited CRA Tags ETA Sch V, 7 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 160154 April 3, 2014 Dear [Client]: Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION [to Acupuncture Services] Thank you for your letter of February 19, 2014, concerning the proposed amendments announced in the 2014 Federal Budget and introduced in Bill C-31 Economic Action Plan 2014 Act, No. 1 (Bill C-31) regarding the application of the Good and Services Tax (GST) / Harmonized Sales Tax (HST) to acupuncture services. ...

28 February 1994 GST/HST Interpretation 11695-9- Subsections 165(1), 169(1) & (4) and 221(1) and Section 225 of the Excise Tax Act Unedited CRA Tags ETA 165(1); ETA 169(1); ETA 169(4); ETA 221(1); ETA 225 XXXXX 11695-9(AT) Attention: XXXXX February 28, 1994 This is in response to your letters of October 12, 1993, and November 12, 1993, wherein you request an accommodation to allow your current practice in which the listing and selling brokers only account for the GST on 50% of the commission due on the sale of the real property. ...

9 February 1999 GST/HST Interpretation HQR0001555- Section 129 — Small Supplier Designation Unedited CRA Tags ETA 129; ETA 148; ETA 148.1; ETA 239; ETA 259 TO: XXXXX XXXXX XXXXX FROM: Susan Eastman Charities and Non-Profit Organizations Rulings and Interpretations Directorate DATE: February 9, 1999 Subject: Section 129- Small Supplier Designation This is in reply to your e-mail of January 8, 1999, and our subsequent telephone conversations, in which you requested clarification of the application of the small supplier designation, provided for under section 129 of the Excise Tax Act, that is available to public service bodies. ...