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. / 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, 13th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 175518 Dear [Client]: Subject: GST/HST INTERPRETATION Interpretation of section 144 of the Excise Tax Act [Whether a supply is made outside Canada] Thank you for your letter of February 2, 2016, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the importation and sale of goods by […], a multinational commodities trading company (“Trading Co.”). ...

. / 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. ... BACKGROUND [...] ("the Manufacturer") supplies taxable (and not zero-rated) goods to various retailers in Canada. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following example illustrates the operation of section 165.2: Chocolate bar $1.89 (taxable) Potatoes 2.00 (zero-rated) Milk 3.00 (zero-rated) 1 plastic bag XXXXX (taxable) Total $6.94 Using subsection 165.2(1), GST will apply to the sum of all taxable items ($1.89 + $XXXXX) resulting in $0.097 ($1.94 x 5%). ...

. / 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. ... To assist in making this determination, CRA applies the guidelines set out in policy statement P-077R2 Single and Multiple Supplies, which is available on the CRA's Web site. [...] ...

. / 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. ... Yours truly, Paul Hawtin Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate i 1 The SAM formula in subsection 225.2(2) is described as [...].------------------------------------------------------------------------------------------------------------------------------------------------------ UNCLASSIFIED ...

12 July 1995 GST/HST Interpretation 11755-20[5]- Application of GST to a Entered into Between and Unedited CRA Tags ETA 138                                                                         11755-20(sn) TELEPHONE 954-8585 FACSIMILE 990-1233  XXXXX                                                                                July 12, 1995 Dear XXXXX: In response to a letter of June 2, 1994, from XXXXX, the following summarizes our comments on the issues raised in that correspondence with respect to the application of GST to a XXXXX entered into between XXXXX and XXXXX. ... Jones Director General Applications Division GST Rulings & Interpretations- XXXXX Mitch Bloom (signoff) c.c.: Application Team  XXXXX  XXXXX ...

13 July 1995 GST/HST Interpretation 11755-20[6]- GST Treatment of Payments Made by Under the Terms of a ("the Agreement") Unedited CRA Tags ETA Sch VI, Part V, 1; ETA 232(1); ETA 133; ETA 36(1); ETA 340(1); ETA 168(2)                                                                         11755-20(sn) TELEPHONE 954-8585 FACSIMILE 990-1233  XXXXX                                                                                July 13, 1995 Dear XXXXX This is in reply to September 24, 1992 correspondence received from XXXXX, of your office wherein he requests our opinion concerning the GST treatment of payments made by XXXXX under the terms of a XXXXX ("the Agreement"). ... Jones Director General Applications Division GST Rulings & Interpretations XXXXX Mitch Bloom (signoff) c.c.:      Application Team ...

8 January 1996 GST/HST Interpretation 11950-1[2]- GST Status of Real Property Supplied by a Municipality Unedited CRA Tags ETA 136(2.1); ETA 190(3); ETA 211; ETA Sch V, Part I, 6.1; ETA Sch V, Part I, 5.1; ETA Sch V, Part I, 7(a); ETA Sch V, Part VI, 25(f)                                                                         File #11950-1 Ref. ... Dawson File #11950-1 Ref. 2 & 9/I/V Document #1430 ...

1 May 1995 GST/HST Interpretation 1995-05-01[1]- Input Tax Credits for Litigation Costs of                                                                         May 1995  XXXXX Dear Sir: This is in reply to your letter of March 13, 1995 requesting our interpretation of the eligibility of XXXXX to claim input tax credits with respect to litigation costs incurred in respect of a claim of misconduct and breach of contract of certain of its officers, directors, and "others". ... In its capacity as liquidator, XXXXX has commenced a law suit against former officers and directors of XXXXX as well as certain "accommodation parties" for breach of contractual obligations owed to the XXXXX and for misconduct on their part which resulted in the XXXXX suffering damages of approximately $ XXXXX. 3. ...

1 July 1995 GST/HST Interpretation 11740-4, 11755-11, 11755-22, 11735-1- Application of GST to a Grant Paid Pursuant to an Agreement Entered into Between and                                                                         11740-4, 11755-11 11755-22, 11735-1 (sn) TELEPHONE 954-8585 FACSIMILE 990-1233  XXXXX                                                                                July 1995 Dear XXXXX: Further to a June 21, 1995 telephone inquiry received from XXXXX of your office and her subsequent submission of certain documentation, the following summarizes our understanding of the application of GST to a grant paid pursuant to an agreement entered into between XXXXX and XXXXX Background 1. ... Jones Director General Applications Division GST Ruling & Interpretations- XXXXX Mitch Bloom (signoff) c.c.:      Application Team ...