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18 October 2002 GST/HST Interpretation 27030- Application of GST/HST to Dietary Supplements Unedited CRA Tags GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case Number: 27030October 18, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to Dietary Supplements Dear Sir: Thank you for your letter dated XXXXX (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ... The following are some of the factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient: •   If a product identifies itself as a 'supplement', 'dietary supplement' 'food supplement' or other similar supplement, this is an indication that the product is consumed for the purpose of enhancing or improving a person's state of health and not as a food, beverage or ingredient. (Note that this factor does not apply to products that are labelled in accordance with the Food and Drugs) •   Products that make claims that the product has a therapeutic or preventative effect, enhances mental or physical performance, enhances physique or weight loss are considered to be consumed for that purpose and not as a food, beverage or ingredient; •   Products that emphasize the purity or superior quality of a particular nutrient and relate that nutrient to a therapeutic or beneficial health effect or enhanced performance or physique are not considered to be consumed as a food, beverage or ingredient; •   Product names or pictorial representations on the labels that would lead a consumer to conclude that the principal purpose of consuming the product is therapeutic or preventative, or for enhanced performance, physique, or weight loss indicate that the product is not consumed as a food, beverage or ingredient; •   Products that have a restricted consumption recommendation or that are consumed in specific frequencies, quantities or dosages would not be considered to be a food, beverage or ingredient; •   Warnings on the product label as to who should not consume the product indicate that the product is not one that an average consumer would normally consider to be a food, beverage or ingredient; •   Product advertising, whether through print or electronic media, that includes a claim related to purported beneficial effects (as mentioned above) indicates that the product is intended to be consumed for purpose other than as a food, beverage or ingredient; •   As well, if the product is compared to other products that are not considered a food, beverage or ingredient, this indicates that the product is to be consumed for a similar purpose. ...

Interpretation Requested You would like to know the following: •   Are prepaid telephone calling cards taxed at the point of purchase? ... •   Can there be tax on both the initial purchase of a pre-paid telephone calling card, and on a toll call made by means of that calling card? •   Is there a difference to the answers above if the purchase of a calling card is made in a participating province or outside of a participating province? ...

28 March 2002 GST/HST Interpretation 35167- Web Site Design Unedited CRA Tags ETA Sch VI, Part V, 7; ETA Sch IX, Part V; ETA 142(1)(g) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXXXXXXX File Number: 11640-3, 11680-6 XXXXXCase Number: 35167March 28, 2002 Subject: GST/HST INTERPRETATION Web Site Design Dear XXXXX: Thank you for your letter of March 15, 2001, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of web site design. ... The following information was taken from your letter and our subsequent telephone conversation: •   Company A designs web sites for its clients. ... On occasion, Company A may, at a later date, be contracted to perform additional work to maintain or modify the information or design of the site. •   Company A does not retain any property rights in the web site or the modifications to the web site. •   Company A designs web sites for clients who are resident in Canada and to non-residents. •   Company A is registered for GST/HST purposes and is resident in the province of XXXXX. •   Company A performs all of the work necessary to design the web sites and make the modifications at its office in XXXXX. ...

17 December 2002 GST/HST Ruling 35933- "Per Diem" Allowances and Section 174 of the Excise Tax Act (ETA) Unedited CRA Tags ETA 174; Audit Directive AD-98-24 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 35933XXXXXDecember 17, 2002 Subject: GST/HST APPLICATION RULING "Per Diem" allowances and section 174 of the Excise Tax Act (ETA) Dear XXXXX: Thank you for your letters of XXXXX and XXXXX XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to per diem allowances. ... Statement of Facts (1) For purposes of this ruling, reference is to be made to the facts presented in our earlier ruling identified by case XXXXX dated XXXXX. (2) XXXXX paid out a XXXXX/day allowance to certain employees who surrendered their camp privileges to help cover their living expenses. (3) These living expenses have different tax statuses for GST/HST purposes as follows: GST Taxable Supplies Zero-Rated & Exempt Supplies Prepared Meals Non-prepared meals Utilities Utilities- water Short Term Accommodation Long term housing Fuel, Travel, Incidentals & Laundry Rulings Requested For purposes of section 174 of the Excise Tax Act (ETA): (1) The XXXXX/day allowance paid by XXXXX is a subsistence allowance; (2) The allowance in question can be treated as two distinct subsistence allowances, one a XXXXX/day allowance for GST taxable items and the other, a XXXXX/day allowance contributing towards zero-rated/exempt items; (3) XXXXX may claim input tax credits with respect to the deemed tax paid on the XXXXX/day allowance for GST taxable items. ... To be considered to be an allowance, the amount must meet all of the following criteria: •   The amount paid must be limited and predetermined, •   The amount must be paid to enable the person receiving the allowance to discharge a certain type of expense, •   The amount must be at the complete disposition of the person receiving the allowance (e.g., the employee), and •   There is no requirement for the person receiving the allowance to repay or account for the use of the amount. ...

6 December 2002 GST/HST Ruling 39906- Host Gifts Under the Alternate Collection Method Unedited CRA Tags ETA 165(1); ETA 178.5(7); ETA 123(1) money; ETA 123(1) property; ETA 181(4); ETA 178.3(2); ETA 178; ETA 153 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 39906December 6, 2002 Subject: GST/HST APPLICATION RULING Host Gifts under the Alternate Collection Method Dear XXXXX: We are writing to you in response to your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction described below. ... Statement of Facts Our understanding of the facts is as follows: •   XXXXX established Canadian corporation. ... No money is exchanged and no voucher or credit note is issued. •   In the event the host orders merchandise in excess of the value of the gift earned, additional payment would be required for this excess amount. ...

25 October 2002 GST/HST Interpretation 36992- Sale of E-Books Over the Internet Unedited CRA Tags ETA 142; ETA 144.1; ETA Sch IX, Part III, 1 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX XXXXX Case Number: 36992October 25, 2002 Subject: GST/HST INTERPRETATION Sale of E-Books Over the Internet Dear XXXXX: Thank you for your letter of XXXXX (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sale of e-books over the Internet. ... The following information was presented in your letter. •   XXXXX is resident in Canada and is registered for GST/HST purposes. XXXXX is headquartered in XXXXX. •   XXXXX intends to sell e-books on a web site at XXXXX. •   XXXXX •   The web site will be available to both residents and non-residents. ...

18 July 2002 GST/HST Ruling 38436- Application of GST to Consulting Agreement with Unedited CRA Tags ETA 123(1) supply Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 38436XXXXXJuly 18, 2002 Subject: GST/HST APPLICATION RULING Application of GST to Consulting Agreement with XXXXX Dear XXXXX: Thank you for your facsimile transmission of XXXXX XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... This company provides XXXXX and financial consulting services on a contract basis and holds contracts (primarily XXXXX) with other clients. •   You are not a licensed broker. •   You do not need to be a licensed broker to effect the swap trades as they are interest rate derivative products (brokered into fixed income streams). •   The Company entered into this agreement with you in order to determine if there was a Canadian market for brokering foreign exchange swaps, set up an office in XXXXX and penetrate the Canadian market. •   The services provided by you to the Company, for which you receive your fee, include: conducting feasibility studies; setting up the systems, expanding the client base and effecting the swap transactions as between third parties on behalf of the Company. At this point, your primary functions are marketing and effecting trades. •   The Company bills the third parties for the services that they receive from you. ...

19 April 2002 GST/HST Interpretation 32669- Sale of Software Via the Internet Unedited CRA Tags ETA 142(1)(c)(i); ETA 144.1; ETA Sch IX, Part III Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 32669Business Number: XXXXXApril 19, 2002 Subject: GST/HST INTERPRETATION Sale of software via the Internet Dear XXXXX: Thank you for your letter of August 24, 2000, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of software over the Internet by your client XXXXX. ... Our understanding of the situation from your letter is as follows: •   XXXXX sells software predominately over the Internet to customers throughout the world. •   The customer downloads the software from the Internet to allow testing. •   If the customer decides to purchase the software, he would pre-pay XXXXX using a credit card. •   XXXXX will then issue a code to the customer to unlock the downloaded software. •   At this point in time, the customer now owns the software. ... Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...

La juste valeur marchande du triplex est de XXXXX $. 5. Après que la construction du triplex est achevée en grande partie, chaque particulier XXXXX occupe l'un des logements de l'immeuble, qui devient sa résidence habituelle, et l'autre logement devient la résidence habituelle d'une personne non apparentée (aux termes d'un bail). ... La définition de " constructeur " d'un immeuble d'habitation que donne le paragraphe 123(1) inclut, entre autres, "... la personne qui... a) réalise, elle-même ou par un intermédiaire, à un moment où elle a un droit sur l'immeuble sur lequel l'immeuble d'habitation est situé... la construction de l'immeuble d'habitation". Par conséquent, d'après les faits de la présente affaire, XXXXX peuvent être considérés comme les " constructeurs ". ...

25 June 2002 GST/HST Interpretation 6211- Subscription to a Web Site Unedited CRA Tags ETA 142(1)(c)(i); ETA Sch IX, Part III, 2(d) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXX Case Number: 6211June 25, 2002 Subject: GST/HST INTERPRETATION Subscription to a Web site Dear XXXXX: Thank you for your letter of September 27, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to subscriptions to a Web site supplied by your client. ... The following facts were provided in your letter. •   Your client is a resident of Canada and is not registered for purposes of the GST/HST. •   Your client has a Web site set up in two locations. ... Web site XXXXX., for which a subscriber is given unlimited access to the U.S Web site for 90 days. •   On the U.S. ...