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22 October 2002 GST/HST Interpretation 36209- Application of GST/HST to Web Site Hosting Unedited CRA Tags ETA 142; ETA 144.1; ETA 165; ETA Sch VI, Part V, 7; ETA Sch IX, Part IX, 3; GST/HST Technical Information Bulletin B-090, GST/HST and Electronic Commerce; GST/HST Memoranda Series Memorandum 4.5.1, Exports- Determining Residence Status Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 36209October 22, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to Web Site Hosting Dear XXXXX: This is in respect of your facsimile, dated XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the provision of virtual hosting space on a server located in the province of XXXXX. ... Pursuant to subsection 10(1) of the Regulations where there is to be a single final recipient of a computer-related service made by a particular supplier, and the final recipient acquires the supply under an agreement either with the particular supplier or another supplier, the supply is considered to be made in a particular province if the final recipient avails itself of the service at a single ordinary location in that province, and: •   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. ... A "computer-related service" includes "... a service involving the electronic storage of information and computer-to-computer transfer of information. ...

17 October 2002 GST/HST Ruling 37298- Communication Services Supplied by The Unedited CRA Tags ETA 138 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: 37298October 17, 2002 Subject: GST/HST APPLICATION RULING Communication Services supplied by The XXXXX Dear XXXXX Thank you for your letter of XXXXX, and subsequent submissions, concerning the application of the Goods and Services Tax (GST) to the transactions of the XXXXX ("the Facility") described below. ... The tenants sign a lease agreement (the "Agreement"), the pertinent terms of which follow (references are made to the clause numbers under the Agreement): XXXXX The monthly fee for accommodation, care services and meals is $ per month (the 'Basic Fee') calculated as follows: Accommodation (Rent) $ Care Services & Meals $ Basic Fee (total) The Basic Fee is payable in advance by the Resident...and is due on the first of each month.... ... Our policy on determining whether a particular supply is incidental to another is set out in Policy Statement P-159R1 " Meaning of the Phrase "Reasonably Regarded as Incidental. ...

13 June 2002 GST/HST Interpretation 37661- Chips, Crisps, Puffs and Other Similar Snack Foods Unedited CRA Tags ETA Sch VI, Part III, 1(f) 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: 37661June 13, 2002 Subject: GST/HST INTERPRETATION Chips, Crisps, Puffs and other Similar Snack Foods Dear XXXXX: Thank you for your letter of October 22, 2001, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the tax status of chips, crisps, puffs and other similar products. ... Some of the factors we consider are: •   Properties: Ingredients Products that have ingredients similar to products excepted under paragraph 1(f). Flavours Products that are available in similar flavours such as salt & vinegar, barbecue, all-dressed, cheese, nacho, ketchup, pizza, sour cream and onion, etc. ...

23 December 2002 GST/HST Ruling 42576- Federal Book Rebate (GST/HST) Regulations Unedited CRA Tags ETA 123(1) municipality; ETA 259.1(1) specified person; ETA 259.1(2); SOR/98-351 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: 42576 XXXXX XXXXX December 23, 2002 Subject: GST/HST APPLICATION RULING Federal Book Rebate (GST/HST) Regulations Dear XXXXX: Thank you for your letters XXXXX (both with attachments), requesting to be prescribed under the Federal Book Rebate (GST/HST) Regulations. ... Statement of Facts Our understanding of the facts provided by you in your letters and their attachments is as follows: XXXXX its assets and liabilities were assumed by XXXXX, a municipality ("the municipality"). •   Membership in the XXXXX ("the library") is free and available to all residents of the municipality. •   In addition to various services, the library supplies the use of printed and audio books, printed magazines, videos, and university/college calendars. •   All lending materials are provided free of charge, subject to fines for late return. ...

26 March 2002 GST/HST Interpretation 34247- Government Funding: Casino Revenues Unedited CRA Tags ETA 259(2) M. Paula Arsenault PSB Rebates Unit Review & Verification Summerside Tax CentreChantal Desrosiers Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate March 26, 200234247 Subject: Government Funding: Casino Revenues This is further to your memorandum dated January 15, 2001 addressed to the XXXXX GST/HST Rulings Centre concerning the eligibility of certain gaming proceeds as government funding for the purposes of the Public Service Body (PSB) Rebate. Your request has been transferred from the XXXXX Region to the Charities, Non-Profit Organization and Educational Services Unit in the Public Service Bodies & Governments Division for response. ...

3 December 2002 GST/HST Interpretation 42217- Place of Supply of Services Unedited CRA Tags ETA 123(1) recipient; ETA 142; ETA 142.1(2); ETA 144.1; ETA 165 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: 42217December 3, 2002 Subject: GST/HST INTERPRETATION Place of supply of services Dear XXXXX: We are writing in response to your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX services. ... However, a supply of a service is performed at least in part in Canada or a particular province, as the case may be, if: •   the service requires a person to perform a task (i.e., the supplier acts through one or more of its employees), and the person performing or physically carrying out the task is situated in Canada or the province at the time the activity is done; •   the service includes operations performed by a supplier's equipment (e.g., computer equipment), and the equipment is located in Canada or the province; •   the supply involves doing something to or with a recipient's equipment by accessing it from a remote location, and the recipient's equipment is located in Canada or the province; or, •   any activity related to the performance of the service is undertaken in Canada or the province. ...

11 September 2002 GST/HST Interpretation 30777- Tax Status of Advertising on a Web Site Unedited CRA Tags ETA 142(2)(g) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXX XXXXX XXXXX Case: 30777September 11, 2002 Subject: GST/HST INTERPRETATION Tax Status of Advertising on a Web Site Dear XXXXX: Thank you for your letter of XXXXX sent by facsimile, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the purchase of advertising on your web site. ... The following facts were provided in your letter. •   XXXXX is a non-resident, who is registered for the GST/HST XXXXX •   XXXXX publishes maps and books, which are sold to both wholesalers and retailers. The retail business is conducted almost exclusively over the Internet. •   XXXXX sells advertising on its web site, located on a server outside Canada, to businesses, such as RV parks, including residents of Canada. •   Any updates or changes to the web site are done on the web site outside Canada. ...

18 July 2002 GST/HST Ruling 41139- Application of the GST/HST to Vitamin-fortified Dietary Supplements Unedited CRA Tags ETA Sch VI, Part III, 1 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 41139July 18, 2002 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX: Thank you for your letter of XXXXX), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX (the Product) manufactured by your client, XXXXX. ... The following are some of the factors that apply to the Product: •   Products that are represented for a therapeutic or preventative use or to achieve specific beneficial effects relating to performance or physique are not considered to be basic groceries. ... The Product has a recommended daily adult dose of XXXXX. •   The presence of a Drug Identification Number, although not determinative in itself, is an indication that the Product is promoted and consumed for its beneficial effects on personal health. ...

16 January 2002 GST/HST Interpretation 34390- Tax Status of Magazine Subscriptions Sold Over the Internet Unedited CRA Tags ETA 142(1)(c)(i); ETA 142(2)(c)(i); ETA 144.1; ETA Sch IX, Part I, 1 place of negotiation; ETA Sch IX, Part II, 1; ETA Sch IX, Part III, 2(d); ETA Sch IX, Part III, 3(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: 34390Business Number: XXXXXJanuary 16, 2002 Subject: GST/HST INTERPRETATION Tax Status of Magazine Subscriptions Sold Over the Internet Dear XXXXX: Thank you for your letter of January 25, 2001, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sale of magazine subscriptions downloaded over the Internet. The following are the facts of this case. •   XXXXX is resident in XXXXX and is registered for GST/HST purposes XXXXX[.] •   XXXXX makes a magazine available to subscribers across Canada via an Internet server located in XXXXX. (The magazine is made available in the form of a file that may be downloaded via the Internet.) •   The magazine will carry no advertising and all of XXXXX revenue in respect of the magazine will derive from subscriptions. ...

2 December 2002 General Information Letter 42969- GENERAL INFORMATION LETTER Application of GST/HST to Dietary Supplements Unedited CRA Tags GST/HST Policy Statement P-240, Application of GST/HST to Products Commonly Described as "Dietary Supplements" Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case: 42969XXXXXDecember 2, 2002 Subject: GENERAL INFORMATION LETTER Application of GST/HST to Dietary Supplements Dear XXXXX On July 31, 2002 the Canada Customs and Revenue Agency issued GST/HST Policy Statement P-240 " Application of GST/HST to products commonly described as 'Dietary Supplements' ". ...