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Explanation Under subsection 123(1) of the Excise Tax Act (ETA), a supply means "... the provision of property or a service in any manner... ... For your future reference, we are enclosing a copy of Interpretation Bulletin IT-128R " Capital Cost Allowance- Depreciable Property ". ...

Statement of Facts •   The XXXXX was established in 19 xx to facilitate the establishment of cattle feeder associations. ... XXXXX retains legal ownership of the animals at all times or until the loan is paid off. •   The member also agrees to maintain the health of the cattle and to pay all related costs. •   Both types of members assume the risks of ownership. ... Venne             XXXXX ...

10 July 1998 GST/HST Ruling HQR0000164- Brand Inspection Fee Unedited CRA Tags ETA 146; ETA Sch V, Part VI, 20(e)                                                                         GST/HST Rulings and Interpretations                                                                                                 Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX XXXXX Case: HQR0000164 XXXXX July 10, 1998 Subject: GST/HST APPLICATION RULING Brand Inspection Fee Dear XXXXX Thank you for your letter of October 5, 1994, with attachments, wherein you requested a review of the Department's position, as reflected in a letter to you of September 6, 1994, concerning the application of GST/HST to the following transaction. ... XXXXX of the Regulation states that "There shall be paid in respect to the inspections, applications and registrations and other matters under this Act the fees set out in the XXXXX XXXXX of the XXXXX states that an "Inspector's fee for inspecting cattle not exceeding 4 in number" is $ XXXXX XXXXX states that an "Inspector's fee for inspecting cattle exceeding 4 in number, for each head of cattle" is XXXXX[.] 9. ... Renner ATIP Dan Trahan, Director, Large Business Division, Audit Directorate,    Verification, Enforcement and Compliance Research Legislative References: section 146 and paragraph 20(e) of Part VI of Schedule V to the ETA NCS Subject Code(s): 11846-1 ...

. / 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. ... The dental loupes often have a prescription built into them as required by the individual doctor or dentist. 5. […]. ... RULING GIVEN Based on the facts set out above, we […] confirm that dental loupes with prescription lenses built in are not zero-rated. ...

July 15, 2013 Dear [Client]: Subject: GST/HST RULING Sale of bare land Thank you for your letter of [mm/dd], 2013 [...], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a parcel of real property (the Property) that you and your husband [...] have listed for sale in British Columbia. ... The Property consists of [...] acres of bare land, is legally described as [...][the Property] and is located in [...]. 2. You and your husband acquired the Property in [yyyy] and you own the Property as joint tenants. 3. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Analysis Gift certificate While the ETA does not provide a definition for the meaning of the term, "gift certificate", GST/HST Policy Statement P-202 stipulates that a gift certificate is a "device" (e.g. voucher, receipt, ticket): • that has a stated monetary value. • that can be redeemed on the purchase of property or a service from a particular supplier; that is, the supplier agrees to accept the device as consideration, or a part hereof, in respect of the purchase of property or a service, • for which consideration is given, and • that has no intrinsic value. ...

The [#] members of the Union are the owners of the Corporation. 4. The Corporation is registered as a non-profit organization (NPO). ... [The Union] agreed to purchase a vacant parcel of land (“Land” hereafter); b. the address of the Land is […] and is legally described as: […]; c. the closing date of the Agreement is [mm/dd/yyy]; d. ... You indicated […] on [mm/dd/yyyy] and [mm/dd/yyyy] that the Corporation was the recipient of the land. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Explanation A "residential trailer park" of a person is defined in subsection 123(1) as: "... the land that is included in a trailer park of the person or, where the person has two or more trailer parks that are immediately contiguous to each other, the land that is included in those contiguous trailer parks, and any buildings, fixtures and other appurtenances to the land that are reasonably necessary for (a) the use and enjoyment of sites in the trailer parks by individuals residing in or occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or (b) the purpose of engaging in the business of supplying those sites by way of lease, licence or similar arrangement, but does not include such land and appurtenances or any part of them unless the land encompasses at least two sites and all or substantially all of the sites in the trailer parks (c) are supplied, or are intended to be supplied, under a lease, license or similar arrangement under which continuous possession or use of a site is provided for a period of at least (i) one month, in the case of a mobile home or other residential unit, and (ii) twelve months, in the case of a travel trailer, motor home or similar vehicle or trailer that is not a residential unit, and (d) if the sites were occupied by mobile homes, would be suitable for use by individuals as places of residence throughout the year". ... Yours truly, Paul Hawtin Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/05/17 — RITS 64868 — [Application of the GST/HST to Public Service Bodies and Non-Profit Organizations] ...