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. •   Your client has an Internet business, which specializes in custom programming software for the home consumer. The business provides its services across Canada and the U.S. •   Your client also creates and manages web sites for companies that advertise on the Internet. •   Any work performed by your client, as part of the business, is performed entirely in the province of XXXXX. ...

Subsection 123(1) of the Excise Tax Act (the "Act") defines a "telecommunications facility" to be "... any facility, apparatus or other thing (including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof) that is used or is capable of being used for telecommunications". ... Pursuant to this section, a supply of a telecommunication service that consists of making telecommunications facilities available is made in a particular province if: •   all of the facilities that are made available are ordinarily located in that province; or •   where all of the facilities are not ordinarily located in that province, the invoice for the supply of the telecommunication service is sent to an address in that province. ...

17 July 1997 GST/HST Interpretation HQR0000018- Application of GST/HST to Frames and Lenses Which are Specially Designed Parts for Prescription Eyeglasses Unedited CRA Tags ETA Sch VI, Part II, 9; ETA Sch VI, Part II, 32                                                                         XXXXX  XXXXX  XXXXX                                                                                File: 11860-02  XXXXX  XXXXX                                                                                Case: HQR0000018 Sch. VII 6; VIII 9 & 32 July 17, 1997 Thank you for your letter of August 28, 1996 (with attachments) in which you provided us with information concerning frames and lenses for prescription eyeglasses. ...

. / 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, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 184857 Dear [Client] Subject: GST/HST INTERPRETATION Eligibility for the New Residential Rental Property Rebate This […] is in response to your fax of [mm/dd/yyyy] wherein you enquired about the eligibility requirements for the GST/HST New Residential Rental Property Rebate (NRRPR). ... [Individual 2] pays for the property […] and the title of the property is registered in [Individual 2]’s name only. ...

. / 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. ... You, […], are registered for GST/HST purposes, as a sole proprietor, under subdivision D of Division V (regular GST/HST registration regime) with a GST/HST registration number of […]. 2. ... Upon advisory of your new accountant, you calculated your GST/HST liability for the period of [mm/yyyy] to [mm/yyyy], of approximately $[…], and “double paid” this amount to the Canada Revenue Agency (CRA) through your GST/HST return for your annual reporting period ending [mm/dd/yyyy] for your supplies of short-term accommodation made through [the Company’s Platform]. ...

Answer: Individuals who enquire about the self-assessment of the GST under Division IV are advised that the Excise Tax Act (the Act) requires them to pay the tax in respect of " imported taxable supplies" within the meaning of section 217 of the Act. ... Further,the registration status of the parties and whether or not the non-resident is carrying on business in Canada — which are not disclosed in the question — could have an impact on the proper tax application. ... If the fee was for a supply of a service by the Canadian section to the non-resident, paragraph 142(1)(g) would apply to deem the supply to be made in Canada — it is assumed that the service is performed in whole or in part in Canada. ...

These guidelines appear in Customs Memorandum D5-1-13 and page 8 of the guide entitled, " Information for Non-Resident Suppliers of Publications ". ... Jones Director Policy and Legislation Goods and Services Tax XXXXX c.c.: Rob Allwright             Susan Mailer Roy McKain ...

This section provides that a supply is made in a participating province in the following circumstances: •   the place of negotiation of the supply is in Canada and the Canadian element of the service is performed primarily (more than 50%) in the participating provinces; or •   the place of negotiation of the supply is outside Canada, all or substantially all of the service is performed in Canada, and the Canadian element of the service is performed primarily in the participating provinces. ... Subsection 10(1) of the Regulations provides, in part, that when there is to be a single final recipient of a supply of a computer-related service (such as a data backup and recovery service) made by a particular supplier, and the recipient acquires the supply under an agreement either with the particular supplier or another supplier, the supply is made in a particular province if the final recipient avails itself of the service at a single ordinary location in that province, and either •   the particular supplier maintains information sufficient to determine that location; or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ...

Subsection 10(1) of the Place of Supply (GST/HST) Regulations provides, in part, that when a particular supplier makes a supply of a computer-related service and there is to be one final recipient of the service who acquires it under an agreement either with the particular supplier or another supplier, the supply is considered to be made in a particular province if there is a single ordinary location in the province at which the final recipient avails itself of the service, and either: •   the particular supplier maintains information sufficient to determine that location, or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ... For purposes of the Place of Supply (GST/HST) Regulations, a "computer-related service" includes "... a service involving the electronic storage of information and computer-to-computer transfer of information". ... Under this provision, a supply of IPP will be considered to be made in a province if the place of negotiation (Section 1 of Part I of Schedule IX to the ETA defines "place of negotiation" to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2004/09/16 — RITS 39725 — Eligibility for Input Tax Credits ...