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Subsection […] of […][Regulation X under Provincial Act B] states that […][the organizations] set out in [...] of that Regulation are designated as [Administrators] under subsection [...] of […][Provincial Act B]. 5. Neither [Provincial Act B] nor its Regulations define the terms ‘affordable housing’ or ‘market affordable housing’. 6. […] of [Provincial Act B], section […] states: “rent-geared-to-income assistance” means […]; [Administrators] 7. ... To meet local housing needs, [Administrators] use […] funds to establish, administer and fund housing […] programs and services. ...

3 January 1996 GST/HST Interpretation 11910-5[4]- Tax Status of Post-secondary Institutions 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 Subject: XXXXX 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. ...

1996 GST/HST Interpretation 11715-5- Summarize of Current Policy With Respect to the Application of GST to Voluntary Payments                                                                         TELEPHONE 954-8585                                                                         FACSIMILE 990-1233                                                                         11715-5(sn) XXXXX January 1996 Dear Ms. ... Jones Director General Applications Division GST Rulings & Interpretations          896(REG) Mitch Bloom (signoff) c.c.: Application Team ...

Analysis XXXXX conclusion after reviewing the factors outlined in Policy P-077R " Single and Multiple Supplies ", is that the sale of the mortgages and the subsequent mortgage servicing is a single supply of a financial service and therefore is exempt of tax. ... Their argument also does not refer to " The Financial Services (GST/HST) Regulations ". ... Paragraph (t) of the definition of "financial services" and section 4 of the " Financial Services (GST/HST) Regulations " must also be reviewed in determining the tax status of the servicing fees. ...

Generally, medical reports supplied to third parties that are viewed as being ancillary to an exempt supply of a health care service are those that relate to an individual's present health status for: •   insurance medical examinations not relating to claims or settlements; •   employment examinations; •   pre-placement examinations; •   immigration examinations; •   executive medical examinations; and •   return-to-work examinations. ... Since these professional opinions are not prepared as a result of rendering a health care service to an individual, the following medical reports and opinions are outside the scope of the exempting provisions in Part II of Schedule V to the ETA and are therefore taxable: •   opinions provided by health care practitioners under contract with insurance companies and other parties; •   reports/opinions prepared as a result of independent insurance medical examinations/assessments that relate to claims and settlements; and •   medico-legal reports. ...

. •   The Contract outlines the rights and responsibilities of the two parties in respect of the sale of books to third parties in Canada. •   Based on information provided by XXXXX XXXXX concluded their offer and acceptance of this Contract in the XXXXX •   XXXXX •   XXXXX B. ... CANADA • Pursuant to clause 11 of the Contract XXXXX must provide statements to XXXXX outlining the books it has removed from XXXXX inventory. ... Although the profits in relation to the Contract arise in Canada, the following facts lead us to conclude that the remaining ties are not strong enough to support a position that XXXXX  is carrying on business in Canada: •   the books are published in the U.S.; •   XXXXX  pays for the books in U.S. funds; •   the funds are received by XXXXX  and deposited into its bank accounts in the U.S.; •   XXXXX does not have an office or branch in Canada; •   XXXXX  does not have any employees or agents acting on its behalf in Canada; •   XXXXX  is not listed on directories in Canada; •   sales to final consumers are made by XXXXX name as vendor on sales invoices; and •   revenues in relation to the Contract are accounted for by XXXXX as sales revenue. ...

The Property comprises a [#]-room […] bed and breakfast, including, among other things, a […] restaurant, multiple large conference rooms, and a garden and guest parking. ... On [mm/dd/yyyy], […] (the Corporation) was incorporated under […][Province A]’s Business Corporations Act. ... Smith Manager, Special Provisions – General Unit Excise and GST/HST Rulings Directorate ...

2 April 1996 GST/HST Interpretation 11680-7[8]- Registration Requirements for Non-Residents of Canada Unedited CRA Tags ETA 169(2); ETA 179(3); ETA 180                                                                         Telephone No.: (613) 957-8224                                                                         Fax No.: (613) 990-3602                                                                         File No.: 11680-7(cav)                                                                         subsections 169(2), 179(3), 180 XXXXX April 2, 1996 Subject: Registration Requirements for Non-Residents of Canada Dear Mr. ...

3 February 1997 GST/HST Interpretation 11640-4[2]- Export of Tangible Personal Property Unedited CRA Tags ETA Sch VI, Part V, 12                                                                         File #: 11640-4(glr)                                                                         February 3, 1997 Thank you for your E-mail message of January 21, 1997, on the above-referenced subject. ...

26 May 1997 GST/HST Interpretation HQR214[1]- Choix visant les fournitures exonérées- Para. 150(1) LTA- Unedited CRA Tags LTA 126; LTA 155                                                                         Dossier: 11585-9                                                                         le 26 mai 1997                                                                         XXXXX XXXXX Nous donnons suite à votre lettre en date du 16 août 1996 dans laquelle vous nous demandiez notre opinion concernant l'application du paragraphe 150(1) de la Loi sur la taxe d'accise ("LTA") relativement à la situation ci-après décrite. ... Faits XXXXX des actions en nombre et en valeur d'une compagnie d'assurance ("Assureur") et d'un carrossier ("Garage") sont détenues par une même corporation. •   L'Assureur et le Garage ont effectué le choix prévu au paragraphe 150(1) de la LTA. •   Un client de l'Assureur ("Assuré") détient une police d'assurance prévoyant que l'Assureur garantit l'Assuré à l'encontre des dommages qui peuvent subvenir à sa voiture. •   La voiture de l'Assuré est endommagée et le Garage en effectue la réparation. ... Allard Agent de décision Division des institutions financières et des immeubles Direction des décisions et de l'interprétation de la TPS Ref. 126 & 155 ...