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1 March 1996 GST/HST Interpretation 11755-22- GST Interpretation Section 232 of the Excise Tax Act Unedited CRA Tags ETA 232                                                                         File #: 11755-22(km) XXXXX March 1996 Subject: GST Interpretation Section 232 of the Excise Tax Act Dear Mr. ... Such a credit or debit note must contain the following information, •   a statement or other indication that the document in question is a credit or debit note; •   the dealer's name and GST registration number; •   the customer's name (or the name of the customer's duly authorized agent or representative[)]; •   the date on which the credit or debit note is issued; •   a statement specifying whether the credit or debit note relates to an adjustment, a credit or a refund; •   the date on the sales agreement or invoice issued to the customer when the vehicle was sold; •   description of the vehicle (e.g. make, model, year, VIN #), and •   the amount of the reduction and the amount of GST in respect of that reduction (if the sales agreement or invoice did not show the purchase price and GST separately, then the credit or debit note should show a GST included amount along with a statement that the amount includes GST) Where a particular dealer has adjusted, refunded or credited an amount of GST to a customer according to the above rules, the dealer may, pursuant to paragraph 232(3)(b) of the ETA, deduct that amount of GST in determining their net tax for the reporting period in which the credit note is issued or the debit note is received. ...

16 November 1995 GST/HST Interpretation 11925-3[2]- Whether a Proprietorship Operation that Receives More than 40% of its Revenue from Government Funding Could Constitute a Qualifying Non-profit Organization for the Purpose of the 50% Rebate Provided in Section 259 of the Excise Tax Act (ETA) Unedited CRA Tags ETA 123(1) non-profit organization; ETA 259                                                                         File # 11925-3(EB)                                                                         Doc.# 815                                                                         Leg. ... •   Is XXXXX entitled to claim the 50% rebate available to "qualifying non-profit organizations"? Conclusion •   A sole proprietorship will not meet the definition of a "non-profit organization" provided in subsection 123(1) of the ETA. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following information was provided in your letter to us: • XXXXX; • Corporation W's members are XXXXX including XXXXX which is a non-share capital corporation that is not registered for the GST/HST; • XXXXX; • XXXXX has entered into a funding agreement with a Crown Corporation in order to partially fund the costs associated with a specific project; • XXXXX is responsible for arranging and administering the project financing; • the Crown Corporation stipulates that XXXXX "will use some or all of the contribution to pay capital asset purchase and installation costs incurred by:" Corporation W; • Corporation W "will own the capital assets so purchased and installed"; • Corporation W must sign an acknowledgment and agreement that they will hold the project assets for a minimum of XXXXX years and will not sell, relocate or otherwise dispose of the assets except with the prior written consent of the Crown Corporation and XXXXX; • Corporation W must also sign and agree, that should they intend to discontinue the service that is the subject matter of the project, they will donate and transfer the project assets to XXXXX or to a third party designated by XXXXX and the Crown Corporation; • XXXXX is in the process of purchasing the project assets and is paying the GST/HST on such purchases; • XXXXX; • Corporation W is taking possession of the assets directly and the only involvement of XXXXX is receiving the funds from the Crown Corporation, ordering the assets that Corporation W needs and paying for the said assets. ...

The Agreement states [...]. In this case, the Optionor "options" Tenures to other parties, the Optionees. [...] to the Agreement states that "[...]". ... Section [...] of the Agreement states more explicitly that "[...]."" [...]. Section [...] requires the Optionee to pay a fixed amount upon signing, plus once per annum for [...] years. ...

Your client, with your assistance, may determine himself whether the subject building is considered a hotel throughout the year, by following the following steps described in our Policy Paper P-099 " The Meaning of Hotel, Motel, (...) ". In the event it is considered to be a hotel, he may determine whether or not it is a residential complex by application of Policy Paper P-053 " Application of "All or Substantially All" to Residential Complexes ". ... Yours truly, Bao Tran Real Property Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate c.c.:      XXXXX Legislative References: par. 169(1)(b) & (c); s. 207; V/I/6, 7 NCS Subject Code(s): 11950-2 ...

In the course of the joint venture activities, […] are payable by the […] of the joint venture. The payments by […] are made to the account of the nominee corporation. 9. ... Yours truly, Ken Syer Manager Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...

The registrant tour operator marks up the price of the hotel room (e.g., $500.00 + 20% = $600) and supplies it to a non-resident individual. ... The registrant tour operator marks up the tour package ($650.00 + 20% = $780.00) and supplies it to a non-resident individual. ... The registrant tour operator marks up the tour package ($800.00 + 20% = $960.00) and supplies it to a non-resident individual. ...

8 June 1995 GST/HST Interpretation 11845-2[3]- Commissions on Sales of Cattle to Non-resident Non-Registrants Unedited CRA Tags ETA Sch VI, Part V, 7(a)                                                                         File: 11845-2(KS)                                                                         C.N.: XXXXX                                                                         June 8, 1995 Further to your recent telephone conversations with Ken Syer of this office, this is to confirm the application of the GST to the commissions charged on the sale of cattle to non-resident non-registrants. ...

24 April 1996 GST/HST Interpretation 11643-2- Non-Compliance Fees (Ruling Requests from) Unedited CRA Tags ETA 182; ETA 123(1) supply; ETA 123(1) consideration                                                                         File:: 11643-2; 11755-1(lhk)                                                                         Leg. ... Examples of the non-compliance conditions include: •   not using UPC catalogue or using incorrect UPC catalogue •   invoices not transmitted via EDI •   incorrect FOB terms •   incorrect routing, i.e. use of incorrect carrier •   incomplete information on bill of lading •   failure to provide CSA approval standard identification, fabric content, or country of origin on the product •   incorrect hanger type •   etc. ... Examples of these non-compliance situations include: •   incorrect packaging •   failure to meet indicated date of shipment •   errors in item quality or quantity •   errors in invoicing •   inability to conform to acceptable distribution methods, etc. 3. ...