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23 September 1998 GST/HST Interpretation HQR0000265- Entitlement of a Member of a Partnership to Claim Input Tax Credits Unedited CRA Tags ETA 272.1(2)(b); ETA 185(1); ETA 169(1)                                                                         GST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX Case: HQR0000265 XXXXX                 File: 11635-8, 11650-8, 11783-2272.1 Attention: XXXXX September 23, 1998 Subject: GST/HST INTERPRETATION Entitlement of a member of a partnership to claim input tax credits Dear XXXXX I am writing in response to your requests for interpretations concerning two issues pertaining to the Goods and Services Tax (GST)/Harmonized Sales Tax (HST): the claiming of input tax credits on costs incurred in acquiring interests in limited partnerships; and, the claiming of input tax credits in respect of management services acquired by a partner for use in the limited partnerships. ...

22 September 1998 GST/HST Interpretation HQR0000444- Prescribed Property Unedited CRA Tags ETA 259; SOR/91-37 4                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000444 Attention: XXXXX XXXXX September 22, 1998 Subject: Prescribed Property This letter is in response to a memo submitted by XXXXX, Verification and Enforcement- GST Audit, XXXXX Tax Services Office concerning the application of section 259 of the Excise Tax Act (ETA), in particular "prescribed property" as identified in the Public Service Bodies (PSB) Rebate Regulations. ...

18 August 1998 GST/HST Interpretation HQR0001220- Residence of a Charity in a Participating Province Unedited CRA Tags ETA 259(3)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Road Ottawa ON XXXXX XXXXX XXXXX                                                                                 Case: HQR0001220 XXXXX                                                                                 Business Number: XXXXX XXXXX August 18, 1998 Subject: GST/HST INTERPRETATION Residence of a Charity in a Participating Province Dear XXXXX This in reply to your E-mail message sent to Michael Place of this Unit, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX a registered charity. ...

16 July 1998 GST/HST Interpretation HQR0000709- GST/HST New Housing Rebates Unedited CRA Tags ETA 123, 254, 262; Interpretation Act 33(2)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX File: 11870-114-25 XXXXX                 Case: HQR0000709 XXXXX July 16, 1998 Subject: GST/HST INTERPRETATION GST/HST New Housing Rebates Dear XXXXX We are writing in response to a letter from XXXXX of your office dated May 23, 1997 with attachments. ...

14 July 1998 GST/HST Interpretation HQR0000764- Zero-Rating of Velvet Antler Unedited CRA Tags ETA Sch VI, Part III, 1                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000764 Business Number: XXXXX File: 11850-04(bc) Attention: XXXXX XXXXX July 14, 1998 Subject: GST/HST INTERPRETATION Zero-Rating of Velvet Antler Dear XXXXX Thank you for your letters of June 11, 1997 and July 29, 1997 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to velvet antler. ...

15 July 1998 GST/HST Interpretation HQR0000870- GST/HST Treatment of Fuel Gas Unedited CRA Tags ETA 123; ETA 138; ETA 153(3); ETA Sch VI, Part V                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case: HQR0000870 XXXXX (gp)        July 15, 1998 Subject: GST/HST Treatment of Fuel Gas Dear XXXXX This is in response to XXXXX letter of November 24, 1994 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to fuel gas used in the operation of gas pipelines and to gas consumed by straddle plant operations. ...

3 April 1998 GST/HST Interpretation HQR0000505[1]- Amount Paid as Tax in Error Unedited CRA Tags ETA 123, 261, 296(2.1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: April 3, 1998 XXXXX                 11685-8, 11650-1 XXXXX April 3, 1998 Subject: GST/HST INTERPRETATION Amount Paid as Tax in Error Dear XXXXX Thank you for your letter of January 14, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) and the recovery of amounts paid as tax in error. ...

3 April 1998 GST/HST Interpretation HQR0000505[2]- Amount Paid as Tax in Error Unedited CRA Tags ETA 123, 261, 296(2.1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0000505  XXXXX                11685-8, 11650-1  XXXXX April 3, 1998  XXXXX Dear XXXXX Thank you for your letter of January 14, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) and the recovery of amounts paid as tax in error. ...

27 March 1998 GST/HST Interpretation HQR0000529- Refunding of GST/HST on Non-Refundable Airline Tickets Unedited CRA Tags ETA 123, 133(b), 232(2)(b)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000529 XXXXX XXXXX March 27, 1998 Subject: GST/HST INTERPRETATION Refunding of GST/HST on Non-Refundable Airline Tickets Dear XXXXX Thank you for your letter of January 27, 1997 (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) where a travel agency refunds to a purchaser the GST/HST portion of a non-refundable airfare. ...

23 April 1998 GST/HST Interpretation HQR0000696[2]- Whether Agency Exists in a Given Situation Unedited CRA Tags ETA Sch IX, Part V, 2; ETA Sch IX, Part V, 3; ETA 144.1; ETA 153; ETA 221; ETA 165(1)                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5                XXXXX Case: HQR0000696  XXXXX April 23, 1998 Subject: GST/HST INTERPRETATION XXXXX This is in reply to your request for information concerning the Goods and Services Tax (GST)Harmonized Sales Tax (HST) and whether a particular person is an agent. ...