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Cost less Residual) 2,350.00 Finance Charge per month (Finance Base x Money Factor) 76.15 Depreciation Charge per month (Depreciation Base / Term) 48.96 Lease Payment per month (Finance Charge + Depreciation Charge) 125.11 Step 2: Re-calculation of lease payment (for GST purposes only). ... Cost less Residual) (650.00) * Finance Charge per month (Finance Base x Money Factor) 63.70 Depreciation Charge per month (Depreciation Base / Term) (13.54) * GST Base (Finance Charge + Depreciation Charge) 50.16 GST per month (GST Base x 7%) 3.51 * Note: In our earlier response we took the position that where the Depreciation Base was a negative amount, the Depreciation Charge was considered to be nil. ... Yours truly, Robert Smith Policy Officer Industries Unit General Operations and Border Issues Division GST Rulings and Interpretations Directorate GAD #: HQROOOO293 (GEN) c.c.: M. ...

10 October 1995 GST/HST Interpretation 11925-1[3]- Status Under the GST of Supplies Made by the Unedited CRA Tags ETA 123(1) business                                                                         File # 11925-1(EB)                                                                         Doc.# 1200                                                                         Leg. ... Draft policy statement 167 entitled " Meaning of the First Part of the Definition of Business " sets out certain criteria that may be useful in establishing whether an activity will constitute a business. ... This conclusion is based on the following facts: •   the XXXXX does not have a fixed address or permanent premises housing its operations; •   the XXXXX does not have a telephone listing- persons wishing to contact the organization must contact a member of the XXXXX[;] •   the XXXXX does not advertise to the public how it may be contacted- the individuals who are the focus of this organization's activities (i.e., those involved in the XXXXX industry or related businesses) are aware of who the organization's officers are and how to contact them; •   there is no full or part time staff- the XXXXX activities are carried on by its XXXXX[;] •   at the annual General Meeting of the XXXXX the members of the XXXXX are appointed by the XXXXX of the XXXXX[;] •   these members with the exception of the XXXXX and the XXXXX, are automatically terminated at the subsequent annual general meeting; •   there is no ongoing office activity carried on at a particular location; •   there are no specific day to day activities- members of the XXXXXX carry on activities on behalf of the XXXXX in their own office locations as required; •   the XXXXX does not advertise or carry on promotional activities to attract interest in its activities- invitations to the golf tournament are highly prized as only so many are issued. ...

Interpretation Given Our administrative policy P-125, " Importer and ITC Entitlement " discusses who is the de facto importer. ... This interpretation is consistent with our administrative policy regarding the place of supply rules (P-078R, " Meaning of the phrase delivered or made available in (or outside) Canada to the recipient "). ... Yours truly, Catherine Séguin General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate c.c.: Dave Caron, Manager, General Operations Unit Encl.: P-125, " Importer and ITC Entitlement "; P-078R, " Meaning of the phrase delivered or made available in (or outside) Canada to the recipient " Legislative References: sections 165, 212 of the Excise Tax Act NCS Subject Code(s)- I 645-3, 650-1, 670-4 ...

Other supplies of each unit occurred as follows: •   XXXXX •   Transferred by way of lease to XXXXX •   Transferred by way of lease to XXXXX •   XXXXX did not charge or collect GST as XXXXX were registered for GST effective March 25, 1997. ... XXXXX •   Transferred by way of lease to XXXXX[.] •   XXXXX collected GST of $ XXXXX and reported it on its GST return for the period ending XXXXX[.] •   XXXXX led a New Housing rebate application for the GST paid. ... XXXXX •   Transferred by way of lease to XXXXX[.] •   XXXXX did not charge GST for the same reasons as stated for XXXXX above. •   GST was accounted for by XXXXX [i]n the same manner as for XXXXX above. 12. ...

. / 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. ... [Corporation A] is registered for GST/HST purposes effective [dd/mm/yyyy]. 3. […] 4. […]. 5. […][Corporation A carries on various activities, including making exempt supplies to the tenants and residents of its housing sites and long-term care facilities]. 6. […]. 7. […]. 8. […] 9. ... For more information, see GST/HST Memorandum 19.2.2, Residential Real Property – Rentals. ...

On the Website the following is provided: •   information on how to apply for a Card; •   product information; •   questions and answers in relation to the Card; •   XXXXX; •   the cardholder agreement; •   XXXXX. 15. ... " the operation or maintenance of a savings, chequing, deposit, loan, charge or other account". ... Yours truly, Hélène Bustamante Financial Institutions Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/08/09 — RITS 86167 — GST Paid on XXXXX Ticket ...

8 March 1996 GST/HST Interpretation 11715- GST Status of "Royalty" Payments Unedited CRA Tags ETA Sch VI, Part I, 2(b)                                                                         #11715, # 11755-20                                                                         P. ... This exclusive right is different and distinct from the Drugs, and it is clearly NOT "a drug included in Schedule F to the Food and Drug Regulations ". ... The sale of the Drugs can be made to XXXXX without the granting of the Right at the same time (e.g. see paragraph (6) of the XXXXX agreement). •   The sale of the Drugs and the granting of the Right are NOT interconnected, interdependent or intertwining each other. •   Each of the supplies is provided separately in the Agreements, and the consideration for each of the supplies is calculated separately. •   The Drugs and the Right are acquired by XXXXX for different and unrelated use. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The per diem for these envelopes for XXXXX, which is representative of the manner in which the monthly instalments are determined, is summarized as follows: Nursing & Personal Care Program and Support Services Raw Food Other Accommodation Total Per Diem Multiplied by # of beds @ 30.416 days Approved Expenditures XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX $XXXXX Less basic resident revenue [x] * XXXXX XXXXX XXXXX Estimated provincial subsidy $XXXXX Municipal Capital Tax Allowance XXXXX Funding for Construction Costs XXXXX XXXXX XXXXX Recurring Monthly Payment $XXXXX XXXXX $XXXXX 24. ... These optional goods and services are noted in Fact 15, and were identified as: •   Personal goods and services such as identification bracelets, •   Wheelchairs, •   Non-prescription drugs, •   Foot care, •   Transportation, •   Private duty nursing services, •   Telephone, •   Newspaper, •   Cable television services, •   Sale of goods from XXXXX, •   Hairdressing and barber services, and •   Special outings. ...

30 April 1996 GST/HST Interpretation 11740-4- Timing of GST Liability in Respect of Construction Contracts Unedited CRA Tags ETA 152; ETA 168                                                                         File #: 11740-4, 11740-11(km)                                                                         S. 152, 168 XXXXX April 30,1996 Dear Mr. ...

23 January 1997 GST/HST Interpretation 1997-01-23[2]- Possibility of Granting a Visitor Rebate to Personnel Unedited CRA Tags ETA Sch VI, Part V; ETA 252                                                                         January 23, 1997 XXXXX This is in response to your E-mail message dated November 19, 1996, concerning the possibility of granting a visitor rebate to XXXXX[.] Our understanding of the relevant facts is as follows: •   XXXXX[.] •   XXXXX was advised that she would be eligible to claim a visitor rebate for purchases made in the last sixty days of her stay in Canada. •   XXXXX purchased furniture and, subsequently submitted a visitor rebate claim for the Goods and Services Tax (GST) amounting to XXXXX •   The visitor rebate claim was rejected based on the fact that the officer was a resident of Canada. ...