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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Lynn Fournier Renner Municipalities and Health Care Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2008/01/25 — RITS 87870 — Services Provided by [an IME] ...

8 July 1998 GST/HST Ruling HQR0001114- Tax Status of Supplies Made By Unedited CRA Tags ETA 123(1); ETA 139                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001114 File: 11590-2 Attention: XXXXX July 8, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Supplies Made By XXXXX Dear Sir: I refer to your letter of March 26, 1998, and our telephone conversation of June 4, 1998, regarding the XXXXX. ... XXXXX will be sold in only one denomination, most likely in the range of $ XXXXX to $ XXXXX. ...

That is, the IA service by the Practitioner – whether rendered to an individual at the XXXXX facility or at the offices of the Practitioner – is not medical care. ... That is, the IA service by a Practitioner – whether rendered to an individual at the XXXXX facility or at the offices of the Practitioner – is not medical care. ... Renner Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2008/01/15 — RITS 96386 — [Application of the GST/HST on Weight-Loss] Products ...

Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate [i] * Note: the recommended form is in the attachment to this letter. [ii] * There is a limited exception to this deeming provision with respect to a specific ITC or rebate entitlement for a resident for tax paid on importation by a non-resident who is not a registrant in certain circumstances. [iii] ** I assume, in the fact pattern that you submitted, that the fact that a principal has the obligation to collect tax or not depends upon whether the volume of sales of the principal in a determined period is sufficient to require the principal to register for tax purposes. ...

25 August 1998 GST/HST Ruling HQR0001269- REQUEST Tax Status of Trailer Fees in Conjunction with Advance Income Tax Ruling Unedited CRA Tags GST/HST Policy Statement P-119, Trailer Commission Servicing Fees XXXXX XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5M. Guerra                                                                         Case: HQR0001269 File: 11590-5 Attention: XXXXX August 25, 1998 Subject: GST/HST RULING REQUEST Tax Status of Trailer Fees in Conjunction with Advance Income Tax Ruling Dear XXXXX Thank you for your letter of July 22, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the proposed transactions described below. ...

Based on your letter and your telephone conversation of XXXXX, with XXXXX Tax Services office, we understand that XXXXX is a GST/HST registrant located in XXXXX, which specializes in developing & hosting interactive Web site applications for businesses. ... Subsection 10(1) of the Place of Supply (GST/HST) Regulations provides, in part, that when a particular supplier makes a supply of a computer-related service and there is to be one final recipient of the service who acquires it under an agreement either with the particular supplier or another supplier, the supply is considered to be made in a particular province if there is a single ordinary location in the province at which the final recipient avails itself of the service, and either: •   the particular supplier maintains information sufficient to determine that location, or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ... For purposes of the Place of Supply (GST/HST) Regulations, a "computer-related service" includes "... a service involving the electronic storage of information and computer-to-computer transfer of information". ...

Statement of Facts Our understanding of the facts is as follows: 1. [...] ... Natural gas transportation rates in [Province X] are regulated by [...]. 5. ... The sample [...] contracts provided, indicate that "the shipper shall provide fuel". ...

The issuance of this permit was unrelated to the request for approval of the conversion of the subject properties into an 8-unit apartment building. •   The building permit for the conversion of the subject properties into one apartment building was granted XXXXX. •   Work done prior to February 28, 2000 XXXXX was limited largely to work of a preservation nature. ... No building permit was required to conduct the masonry demolition and initial re-pointing work. •   Demolition of the interior of the subject property was conducted in XXXXX. ... The basement floor was removed and replaced. •   The reframing did not start until after February 2000. ...

The bar qualifies as a nutritional supplement, but not a meal replacement, pursuant to the Food & Drugs Act (F&DA) and it Regulations. ...

15 July 2003 GST/HST Ruling 37706- Site Leases in Recreational Park Unedited CRA Tags ETA 123(1) real property;ETA 123(1) residential complex;ETA 123(1) residential trailer park;ETA 123(1) residential unit;ETA 123(1) sale;ETA 190(3);ETA Sch V, Part I, 6;ETA Sch V, Part I, 7(a);ETA Sch V, Part I, 7(b);GST/HST Memoranda Series Memorandum 19.2.3, Residential Real Property — Deemed Supplies;GST/HST Policy Statement P-104R, Meaning of "Mobile Home", "Residential Unit" and "Residential Complex" in the Context Of Mini-Homes, Park Model Trailers, Travel Trailers and Motor Homes Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 37706NCS: 11950-1July 15, 2003 Subject: GST/HST RULING Site leases in XXXXX Recreational Park Dear XXXXX: This is in reply to a letter submitted on your behalf XXXXX in which a ruling is requested concerning the GST treatment of site leases in XXXXX Recreational Park ("the Park"). ... During the summer season, all of the seasonal sites are occupied by park model trailers ("PMTs") and a small number of mobile homes [(as that term is defined in subsection 123(1) (Under section 123(1), a "mobile home" is defined as "... a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete plumbing, electrical and heating facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use... ... Paragraphs 59 to 63 of enclosed GST/HST Memoranda Series section 19.2.3, Residential Real Property — Deemed Supplies provides further information. ...