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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. ...

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. ...

29 October 2002 GST/HST Interpretation 42270- Application of GST/HST to Prepaid Telephone Cards Purchased by Indians on Reserve Unedited CRA Tags Indian Act 87; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians; ETA 123(1) telecommunication service XXXXXDwight Kostjuk Aboriginal Affairs Unit Excise & GST/HST Rulings Directorate October 29, 200242270 Subject: Application of GST/HST to prepaid telephone cards purchased by Indians on reserve Thank you for your query concerning prepaid telephone cards. ... Under Technical Information Bulletin B-039R (TIB-039R), entitled " GST Administrative Policy: Application of GST to Indians," a service acquired by an Indian is relieved of tax if it is performed totally on reserve. ... Dwight Kostjuk Indian Affairs Unit PSBs & Govts Division Excise and GST/HST Rulings Directorate Legislative References: Indian Act, section 87 TIB B-039R ETA, 123(1), "telecommunication service" NCS Subject Code(s): 11872-1 c.c.: XXXXX Dwight Kostjuk ...

24 April 2002 GST/HST Interpretation 39923- Application of TIB B-039R to Indian Inter Vivos Trusts Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, Indian Inter Vivos Trusts Sharon Farysey Team Leader Winnipeg GST/HST Rulings CentreDwight Kostjuk Aboriginal Affairs PSBs & Governments Division Excise & GST/HST Rulings Directorate April 24, 2002Attention: Debra Yerex39923 Subject: Application of TIB B-039R to Indian inter vivos trusts Thank you for your query concerning a trust established by an Indian band. ... Application of TIB-039R to Indian Band Trusts Acquiring Land Technical Information Bulletin B-039R (TIB-039R), entitled " GST Administrative Policy Application of GST to Indians," summarizes the tax treatment of purchases by Indians, Indian bands and band-empowered entities. ... Dwight Kostjuk Rulings Officer Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise & GST/HST Rulings Directorate Legislative References: The Indian Act Authority: Reference: TIB-039R NCS Subject Code(s): I-11872-13 c.c.: Aboriginal Affairs Chron. ...

19 December 2002 GST/HST Interpretation 34786- Entitlement of to PSB Rebate Unedited CRA Tags ETA 174 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: 34786December 19, 2002 Subject: Entitlement of XXXXX to PSB Rebate Dear XXXXX: Thank you for your letter of XXXXX requesting a review of our previous decision concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the daily rate amounts paid to XXXXX by the XXXXX. ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate ...

9 January 2002 GST/HST Interpretation 37015- Asset Securitization- Unedited CRA Tags ETA 123(1) financial service; ETA 138; ETA 139 John Nowak Financial Institutions & Real Property Excise & GST/HST Rulings Unit January 9, 2002XXXXX11590-5/11595-2/11600-737015 Subject: Asset Securitization- XXXXX This interpretation is based on the information provided per the XXXXX between the parties involved, dated XXXXX. ...

XXXXX is in the adult entertainment industry and makes the following supplies: •   Designing a web site or designing computer graphics for a customer where the customer owns the web site or the computer graphics at the end of the process •   Web hosting •   Subscriptions to on-line magazines We also understand from your letter that most of your clients are from the United States. ... For purposes of the Place of Supply (GST/HST) Regulations, a "computer-related service" means "... a service involving the electronic storage of information and computer-to-computer transfer of information". ... Yours truly, Gabrielle Nadeau Border Issues Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate c.c.: I. ...

12 September 2002 GST/HST Interpretation 33056- Internet Access Unedited CRA Tags ETA 123(1) telecommunications facility; ETA 123(1) telecommunication service; ETA 142.1(2)(a); ETA 143; ETA 144.1; ETA Sch VI, Part V, 22.1; ETA Sch IX, Part III, 2(d); ETA Sch IX, Part III, 3(d); SOR/2001-170 10 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX XXXXX Case Number: 33056XXXXXSeptember 12, 2002 Subject: GST/HST INTERPRETATION Internet access Dear XXXXX: Thank you for your facsimile of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of Internet access. ... The following information and scenarios were provided in your facsimile, our telephone conversations and e-mails: •   XXXXX (the Company) is resident in Canada and is registered for GST/HST purposes XXXXX; •   The Company is a global Internet Service Provider and supplies Internet access to its customers; and •   In each of the following scenarios, the Company is making the supply and invoicing the customer for the supply of the Internet access. ... Subsection 10(1) of the Regulations provides, in part, that when there is to be a single final recipient of a supply of Internet access made by a particular supplier, and the recipient acquires the supply under an agreement either with the particular supplier or another supplier, the supply is made in a particular province if the final recipient avails itself of the access 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. ...

21 August 2002 GST/HST Interpretation 39650- Clarifications for Policy Concerning Travel Allowances for Indian Bands Unedited CRA Tags Indian Act 87 Dwight Kostjuk Aboriginal Affairs PSBs & Governments Division August 21, 2002XXXXX39650 Subject: Clarifications for Policy Concerning Travel Allowances for Indian Bands You have asked the XXXXX GST/HST Rulings Centre for our view concerning the General Application for Rebate for Indian bands and band-empowered entities (commonly called the code 8 rebate) for allowances and reimbursements paid out to band officials. ... If it takes 10 hours to repair the machine, the total consideration is $750 (6 x $10 + $150 allowance). ... If it takes 10 hours to repair the machine and the expenses were $289, the total consideration is $889 (10 x $60 + $289). ...

Ces deux logements occupent 60 % de la surface habitable du triplex. Selon vous, le paragraphe 191(5) s'applique à cette situation. ... (L'annexe A du chapitre 19.5 de la Série de mémorandums sur la TPS/TVH, " Fonds de terre et immeubles connexes ", présente des renseignements plus détaillés permettant de déterminer si une propriété est utilisée principalement dans le cadre d'un commerce. ... La rénovation des quatre logements porte sur plus de 90 % des éléments d'origine qui ont dû être remplacés afin de rendre les logements habitables. ...