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22 March 2002 GST/HST Interpretation 35196- Treatment of Indian Purchases for GST Purposes Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 35196March 22, 2002 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX: This is in response to your letter of XXXXX, with attachments, to XXXXX in which you question the position taken by the Canada Customs and Revenue Agency (CCRA) in one of its XXXXX, interpretation letters. ... Technical Information Bulletin B-039R " GST Administrative Policy- Application of GST to Indians " (TIB-039R) reflects this policy guideline. ...

Appeals based its decision on the following points: •   the contractor intended to contract with the individual and that intention was proven to the satisfaction of Appeals by an affidavit from the contractor; and •   the contractor's fees for the expansion of the building were deducted, for income tax purposes, from the income of the individual- for consistency between income tax and GST legislation, the ITC should also be claimable by the individual. ... More specifically,: 1. whether it is necessary to be the recipient of a supply to claim an ITC. 2. what evidence is required to satisfy the Department that an ITC claimant is the recipient of the supply in respect of which he claims an ITC. 3. where an ITC has been claimed by a person not entitled to the ITC, and has not been claimed by the person entitled to the ITC: •   whether the relevant returns can be corrected by the filing of GAF forms; and •   whether interest and penalties should be applicable to the original claimant of the ITC. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: # 117774 Attention: XXXXX XXXXX February 11, 2010 Dear XXXXX: Subject: GST/HST INTERPRETATION Application of Excise Tax on diesel fuel used off-road Thank you for your letter of XXXXX concerning the application of excise tax to diesel fuel used off-road. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Francine Ménard Technical Advisor Real Property Financial Institutions & Real Property UNCLASSIFIED ...

. / 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. ... We understand that [...] provides tax advice to clients who are both public service bodies and GST/HST registrants. ...

19 August 1996 GST/HST Interpretation 11640-3[6]- International Cargo Containers Unedited CRA Tags ETA Sch VI, Part V, 6.2                                                                         Telephone No.: (613) 957-8224 Fax No.: (613) 990-1233 File No.: 11640-3(cav) Sch. ... Jones Director General Applications Division GST Rulings and Interpretations Policy and Legislation Branch c.c.: Randy Nanner Carol Ann Villeneuve GOBI No.: 3196 File #: 12015-8 (pl) P. ...

11 August 1994 GST/HST Interpretation 11640-4(on)- Scrap Parts Exported and Sold in Canada by the Non-resident Unedited CRA Tags ETA Sch VI, Part V, 1(b); ETA 142(1); ETA 143(1)                                                                         Telephone: (613) 954-8585 Fax: (613) 990-1233 XXXXX File: 11640-4(on), Sch. ... The value of the scrap value is estimated to be less than XXXXX % of the total price of the contract. 6. ...

3 February 1995 GST/HST Interpretation 11845-1[7]- Feed for Bees Unedited CRA Tags SOR/91-39 Sch 1(2)                                                                         February 3, 1995 11845-1(PDL) CN1039  XXXXX I am responding to your letter dated December 15, 1994 addressed to Pamela Lafrance concerning the application of the GST to bee food. ... Vermes A/Manager Goods and Health Care GST Policy and Legislation c.c.: District I & S Chief  XXXXX P. ...

7 February 1995 GST/HST Interpretation 11845-1[9]- Livestock Markets Unedited CRA Tags ETA Sch V, Part VI, 6                                                                         February 7, 1995 11845-1(PDL) CN1014  XXXXX I am responding to your electronic message of September 22, 1994 addressed to Pamela Lafrance, concerning the additional charges itemized on invoices for livestock sold domestically. ... Yours truly Enikö Vermes A/Manager Goods and Health Care Services GST Policy and Legislation c.c.: District I & S Manager  XXXXX P. ...

17 January 1995 GST/HST Interpretation 12000-1- Calculation of the Goods and Services Tax (GST) on Reservations for Passenger Transportation Services Sold by a Non-resident Agent on Behalf of Canadian Suppliers J.A.Venne Director Tax Policy Special Sectors GST Policy and Legislation   File: 12000-1(DRM)  XXXXX  XXXXX January 17, 1995 Dear XXXXX, Thank you for your facsimile transmission of February 23, 1994, wherein you requested information on the calculation of the Goods and Services Tax (GST) on reservations for passenger transportation services sold by a non-resident agent on behalf of Canadian suppliers. ... Venne Director Tax Policy- Special Sectors GST Policy & Legislation c.c.: A. ...