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3 January 1996 GST/HST Interpretation 11910-5[2]- Application of the GST on Services Provided by a Post-secondary Institution Unedited CRA Tags ETA 123(1) public college; ETA 123(1) university                                                                         File: 11910-5(DRM) Doc: 1195 Subsection 123(1) XXXXX January 3, 1996 XXXXX Subject: XXXXX I refer to your memorandum of March 7, 1995 to Joanne Houlahan, concerning the tax status of XXXXX. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

4 May 1995 GST/HST Interpretation 11930-2[1]- Clarification on the Definition of the Word "Professional" in the Context of Section 11 of Part VI of Schedule V of the Excise Tax Act Unedited CRA Tags ETA Sch V, Part VI, 11                                                                         File: 11930-2(MB) Doc: 502R Ref: S. 11 of Pt VI to Sch V  XXXXX                                                                                May 4, 1995 Dear XXXXX This is in reply to your request of February 28, 1994 requiring clarification on the definition of the word "professional" in the context of section 11 of Part VI of Schedule V of the Excise Tax Act (ETA) and as applicable to the XXXXX sponsored by XXXXX Statement of facts: 1) Participants competing in the curling bonspiel will be eligible to win a cash prize of approximately XXXXX. 2) The Canadian Curling Association, a regulatory body does not identify athletes as either "professional" or "amateur". ... Reply: The exemption under section 11 of Part VI of Schedule V of the ETA does not apply where there is: "... a supply of a right to be a spectator at a competitive event in which cash prizes are awarded and in which any competitor is a professional participant in any competitive event. ...

3 April 1995 GST/HST Interpretation 1995-04-03- Application of GST to Real Property Transactions Involving an Official of the Unedited CRA Tags ETA 263                                                                         GAD: 907(REG) 11842-4-1(ICAO) XXXXX                                                                                 April 3, 1995 Dear XXXXX This is further to your telephone conversation of March 30, 1995, with Joanne Hoople, Tax Policy Officer of my unit, concerning the application of GST to real property transactions involving an official of the XXXXX. ... " If, for any reason, he should not be an accredited official, his claim for diplomatic rebate would be rejected by the system and the New Housing Rebate under section 256 would take on added significance. ...

4 October 1995 GST/HST Interpretation 11667-4- Application of Section 162 to the Forestry Industry Unedited CRA Tags ETA 162                                                                         Telephone No. (613) 954-8585 Fax No. (613) 990-1233 File 11667-4(sm) Section 162 XXXXX October 4, 1995 Dear XXXXX Thank you for your memorandum dated June 7, 1995, requesting a GST interpretation with respect to the application of section 162 to six different scenarios which occur in the forestry industry. ... Logging company pays property owner (& many companies automatically include GST in their payment). ...

23 November 1995 GST/HST Interpretation 11650-1, 10- GST Documentary Requirements Unedited CRA Tags ETA 169(1)                                                                         File: 11650-1, 10(gp) Subsection 169(1) XXXXX November 23, 1995 Dear XXXXX As requested in your letter dated November 16, 1995, your previous letter dated November 1, 1995 in which you requested verification that a new XXXXX billing invoice would be satisfactory for documentary purposes has been referred to the Verification, Enforcement and Compliance Research Branch for direct response. ... Jones Director General Applications Division GST Rulings and Interpretations GTP: 2560 (GEN) c.c.:      XXXXX             XXXXX M. ...

5 December 1996 GST/HST Interpretation 11930- GST Status of Membership Fees in a Public Sector Body Unedited CRA Tags ETA Sch V, Part VI, 17(a); ETA Sch V, Part VI, 17(b); ETA Sch V, Part VI, 17(c); ETA Sch V, Part VI, 17(d); ETA Sch V, Part VI, 17(e); ETA Sch V, Part VI, 17(f)                                                                         File: 11930 Doc: HQR0000434(GN) XXXXX December 5, 1996 Subject: GST Status of Membership Fees in a Public Sector Body Dear XXXXX We are replying to your letter of November 18, 1996 in which you are requesting an interpretation concerning the GST status of membership fees in a public sector body. ... Gabrielle Nadeau Policy Officer Charities, Non Profit Organizations and Educational Services GST Rulings & Interpretations c.c.: J. ...

If on the other hand, the surety proceeds under option (2), the new contractor will complete the construction work and invoice either the obligee or the surety as follows: •   the surety agrees to pay the new contractor for the supplies of construction provided to the obligee. ... The surety is the recipient of taxable supplies and it is required to pay GST to the new contractor; or •   the surety agrees to pay, on behalf of the obligee, the new contractor for the supplies of construction work. ...

19 November 1996 GST/HST Interpretation 11750-5-2- Transfer of Remainder Interest in Farmland With Life Interest Retained Unedited CRA Tags ETA Sch V, Part I, 10 XXXXX File: 11750-5-2; 11735-6; 11735-4                                                                         November 19, 1996 Dear XXXXX: I refer to XXXXX facsimile message of September 20, 1995 concerning the application of the Goods and Services Tax (GST) to a transfer of farmland by a farmer who retains a life interest. ... Yours truly, Bao Tran Policy Officer Financial Institutions & Real Property Division GST Rulings and Interpretations ON OFFICE COPY Legal References: Authority: Reference: b.c.c.: District Chief, Audit NCS Subject Code(s): XXXXX b.c.c.:   H.Q.Quality Assurance b.c.c.: hard copy- X/F GST- XXXXX ...

28 May 1996 GST/HST Interpretation 11675-1- Interest and Penalty- Proposed Amendments Unedited CRA Tags ETA Sch V, Part VI, 28 XXXXX #: 11675-1(pm) XXXXX Sch V/VI/28 XXXXX ss. 124(3), (4) XXXXX May 28, 1996 Attention: XXXXX Subject: Interest and Penalty- Proposed Amendments Dear XXXXX: I refer to your facsimile transmission of May 6, 1996, regarding the manner in which interest and penalty will apply under the Excise Tax Act (ETA) if the proposed amendment set out in clause 117 of the Notice of Ways and Means Motion of April 23, 1996, is enacted by Parliament. ... Newell             XXXXX XXXXX XXXXX XXXXX ...

15 October 1997 GST/HST Interpretation HQR0000842- Coin Machines- GST/HST Status of Fee/Commission Unedited CRA Tags ETA 123(1) XXXXX GST/HST Rulings and Interpretations XXXXX                 Directorate XXXXX                 Place Vanier, Tower C, 10th Floor XXXXX                 25 McArthur Road Vanier, Ontario K1A 0L5                                                                         Case: HQR0000842 Attention: XXXXX October 15, 1997 Subject: GST/HST INTERPRETATION Coin Machines- GST/HST Status of Fee/Commission Dear XXXXX Thank you for your letter dated August 1, 1997 and subsequent Fax Transmission dated September 2, 1997, addressed to XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the fee/commission charged by your client for using their coin machine. ... It installs a certain type of coin machine, in stores, that accepts customers' loose change and issues a voucher for the full amount less a commission which is currently set at XXXXX %. ...