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23 September 2002 GST/HST Interpretation 31183- Products Sold Over the Internet Unedited CRA Tags ETA 144.1; ETA 142(1)(c)(i); ETA 142(2)(c)(i); ETA Sch IX, Part I, 1; ETA Sch IX, Part III, 2(d)(i); 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 XXXXXAttention: XXXXX Case Number: 31183 XXXXXSeptember 23, 2002 Subject: GST/HST INTERPRETATION Products sold over the Internet Dear XXXXX: Thank you for your letter of XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made over the Internet. ... 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... ...

24 June 2002 GST/HST Interpretation 34703- Application of the GST/HST to Subscriptions to Web Sites Unedited CRA Tags ETA 123(1) supply; ETA 132.1(2); ETA 142; ETA 144.1; ETA Sch VI, Part V, 10; ETA Sch IX, Part I, 1; ETA Sch IX, Part III, 2 Michèle Routhier Technical Analyst Border Issues Unit Excise and GST/HST Rulings Directorate June 24, 2002XXXXX34703 Subject: XXXXX Thank you for your letter of February 1, 2001, with attachments, concerning the application of the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) to supplies made by XXXXX XXXXX[.] ... 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... ...

29 November 2002 GST/HST Interpretation 25805- Application of the GST/HST to Freight Transportation Services Unedited CRA Tags ETA Sch VI, Part VII, 6; ETA Sch VI, Part VII, 7; ETA Sch VI, Part VII, 8; 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 XXXXXXXXXX Case Number: 25805 XXXXXNovember 29, 2002 Subject: GST/HST INTERPRETATION Application of the GST/HST to Freight Transportation Services Dear Sir: Thank you for your fax of XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ... Based on the facts set out above, we rule that, where XXXXX has provided the carrier with a written declaration [i] * to the effect that the transportation of the grain from the grain supplier's premises in Canada to XXXXX is shipped for export and is part of a continuous outbound freight movement, the transportation service is zero-rated. ...

23 September 2002 GST/HST Interpretation 34397- Application of GST/HST to On-line Interactive Music Program Unedited CRA Tags ETA 142; ETA 221; ETA Sch VI, Part V, 10; ETA Sch IX, Part III, 2 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAdministrative Coordinator Case Number: 34397XXXXXSeptember 23, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to On-line Interactive Music Program Dear XXXXX: Thank you for your facsimile of XXXXX, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made by XXXXX. ... Section 1 of Part I of Schedule IX to the ETA 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... ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... It is stated in Policy Statement P-068 " Definition of Time Periods Created by Election/Revocation of Election to Change Fiscal Years " that, for administrative purposes, the time period on which a fiscal year begins and the date on which a fiscal year elected under the provisions of section 244 of the Act begins will be considered to be a fiscal year. ... The election becomes effective on January 1, 2002. Consequently, the registrant will have a "short" period from October 1, 2001 to December 31, 2002. ...

27 March 2003 GST/HST Interpretation 44818- 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 0L5 XXXXX XXXXX XXXXX XXXXX Case: 44818 XXXXX XXXXX March 27, 2003 Subject: GST/HST Interpretation- 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' ". ...

27 March 2003 GST/HST Interpretation 44819- 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 0L5 XXXXX XXXXX XXXXX XXXXX Case: 44819 XXXXX March 27, 2003 Subject: GST/HST Interpretation- 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' ". ...

24 March 2003 GST/HST Interpretation 44820- 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 0L5 XXXXX XXXXX XXXXX XXXXX Case: 44820 XXXXX March 24, 2003 Subject: GST/HST Interpretation- 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' ". ...

27 March 2003 GST/HST Interpretation 44822- 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 0L5 XXXXX XXXXX XXXXX XXXXX Case: 44822 XXXXX March 27, 2003 Subject: GST/HST Interpretation- 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' ". ...

18 March 2004 GST/HST Interpretation 50111- December 2001 Deadline for GST Rebates for Indian Band-empowered Entities Unedited CRA Tags ETA 261; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Prior to January 1, 2002, CRA approved, on a case-by-case basis, applications filed by Indians, Indian bands and BEEs that were beyond the two-year statutory limit. ... In February 2001, CRA took the position that the two-year time limit would be strictly enforced for all claims received on or after January 1, 2002. ...