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4 September 1998 GST/HST Interpretation HQR0001280- Application of the GST/HST to Supplies of Information Transmitted Using Satellite and Internet Technology by a Registered Non-resident Corporation Unedited CRA Tags ETA 142(1)(b); ETA 142(2)(b); ETA 142(2)(g) GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX File #: 11680-1(glr) XXXXX                 Case #: HQR0001280 XXXXX                 Business #: XXXXX  ATTENTION: XXXXX  XXXXX September 4, 1998 I refer to Ms. ... XXXXX provided the following information in her memorandum and during our telephone conversation: •   XXXXX is a registered non-resident corporation located in the United States that uses satellite and Internet technology to transmit information (e.g., commodities exchange information and weather) to its subscribers. •   If a subscriber wants to receive the information by satellite, the subscriber must also lease data receiving equipment (i.e., satellite dish and receiver) from XXXXX retains ownership of the data receiving equipment at all times. •   XXXXX has a warehouse in Canada and does have some data receiving equipment located in the warehouse. ... Many times XXXXX the data receiving equipment will need to be shipped from the United States to Canada to be given to the subscriber. •   There are separate charges for the information service and the lease of the data receiving equipment. •   Subscribers can, also, access the information over the Internet. ...

XXXXX It is our understanding from information provided in your memo, from University promotional materials, and from correspondence from XXXXX, that the five Camps consist of: •   Science Camp- co-hosted by the University Faculty of Mathematics and Sciences, all aspects of science presented as fun, educational and understandable, six modules: chemistry physics, biology, earth sciences, astronomy, mathematics and recreation and instruction; •   ArtMedia Camp- integrated art education and recreation program focusing on visual art, theatre and moving images using video technology and film elements; •   Drama Camp- drama and theatre production; •   Leadership Camp- personal, leadership and team skills development; and •   Nature Camp,- native habitat, ecosystems and wildlife exploration. ... XXXXX @ student). We appreciate that the all inclusive fee represents partial recovery for costs in providing all elements comprising the supply of instruction, however, this fact does not, in itself, preclude the University from making a single supply of instruction. ... After reviewing the summary of the provincial elementary curriculum for grades 1- 8 (1998) set out in attachments to your memo and on the provincial Ministry of Education web site, we agree with your conclusion that: •   Science Camp instruction follows the Science and Technology curriculum; •   ArtMedia Camp instruction follows the Arts curriculum; •   Drama Camp instruction follows the Art curriculum; •   Leadership Camp instruction follows the Health and Physical Education curriculum; and •   Nature Camp follows the Science and Technology curriculum. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Catherine Séguin-Ouimet General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/10/07 — RITS 51783 — Application of the GST/HST to Mutual Fund Redemption Fees ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Doris McMullan Corporate Reorganizations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate 2007/07/16 — RITS 91405 — Applicability of GST/HST to Proposed Tax ...

8 June 1995 GST/HST Interpretation 11845-2[5]- Commissions on Sales of Cattle to Non-resident Non-Registrants Unedited CRA Tags ETA Sch VI, Part V, 7(a)                                                                         File: 11845-2 C.N.: 1286 XXXXX June 8, 1995 Subject: Commissions on Sales of Cattle to Non-resident Non-Registrants. ... Vermes             G. Ryhorchuk             J.A. Venne ...

1 March 1996 GST/HST Interpretation 11995-5- Postal Services Unedited CRA Tags ETA Sch VI, Part VII, 1(1) freight transportation service                                                                         File: 11995-5(DRM)                                                                         Doc: 964 XXXXX March 1996 Subject: Postal Services I refer to your E-mail transmission of November 18, 1994, concerning the application of the Goods and Services Tax (GST) to the service of forwarding mail. ... D'Abramo Manager, Services Unit Tax Policy- Special Sectors GST Policy & Legislation ...

13 February 1996 GST/HST Interpretation 11645-3[3]- Applications for Rebate of the GST Paid Upon Importation of Goods, Where the Non-resident Supplier Has Pre-collected Tax Unedited CRA Tags ETA Part IX, Division III                                                                         File #: 11645-3 (ms) XXXXX February 13, 1996 Dear XXXXX This is in response to a facsimile message dated May 19, 1994, from XXXXX (copy attached), regarding applications for rebate of the Goods and Services Tax (GST) paid upon importation of goods, where the non-resident supplier has pre-collected tax. ...

GuerraXXXXX Case #: 25597File #: 11585-32September 13, 2000 Subject: XXXXX Dear XXXXX: Thank you for your letter of December 17, 1999 sent to XXXXX of our XXXXX office concerning the claiming of input tax credits by XXXXX in respect of employer expenses incurred by XXXXX (Pension Plan). ...

En ce qui concerne une demande de crédit de taxe sur les intrants (" CTI "), la position de l'ADRC est qu'en principe, une personne ne peut pas demander un CTI avant d'avoir satisfait aux exigences en matière de documentation énoncées au paragraphe 169(4) de la Loi sur la taxe d'accise et dans le Règlement sur les renseignements nécessaires à une demande de crédit de taxe sur les intrants. ...

STATEMENT OF FACTS We understand the following from your letters dated […]: 1. ... The Town will purchase the Land on which the Facility will be constructed from a developer who will sell the Land as a condition of development pursuant to Town By-Law No. […]. […]. 3. ... The Town will lease the Facility to the Operator under a long term lease for $[…] to $[…] per year in addition to an upfront rental payment of one-half of the construction costs. ...