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30 July 2002 GST/HST Interpretation 41602- Application of GST Where Sale Occurs on Reserve Unedited CRA Tags Indian Act 87; ETA 165; ETA 169 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 41602July 30, 2002 Subject: GST/HST INTERPRETATION Application of GST Where Sale Occurs on Reserve Dear XXXXX: Thank you for your letter of XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sale of XXXXX on reserve land. ... Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies & Government Division Excise and GST/HST Rulings Directorate c.c.: Encl.: TIB B-039R GST Administrative Policy- Application of GST to Indians Legislative References: Section 87 of the Indian Act; sections 165 & 169 of the ETA NCS Subject Code: I-11872-1XXXXX XXXXX ...

6 June 2002 GST/HST Interpretation 39318- Due Date for Submitting FNT Schedule Unedited CRA Tags ETA 261 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case Number: 39318June 6, 2002 Subject: GST/HST INTERPRETATION Due Date for Submitting FNT Schedule Dear XXXXX: Thank you for your letters of XXXXX and XXXXX, concerning the completion of a GST 499 First Nations Tax (FNT) Schedule ("FNT schedule"). ... The rebate form used is the " General Application for Rebate of GST/HST "- GST 189. ...

26 February 2002 GST/HST Interpretation 31085- Website Hosting Supplied to Indians Unedited CRA Tags Indian Act 87; GST/HST Technical Information Bulletin B-039R, GST Administration Policy — Application of GST to Indians 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: 31085February 26, 2002 Subject: GST/HST INTERPRETATION Website hosting supplied to Indians Dear XXXXX: Thank you for your letter of April 20, 2000, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of website hosting provided to Indians. ... The deadline for comments is March 1, 2002. Interpretation Requested You would like to understand the application of the GST to supplies of website hosting to Indians. ... Yours truly, Dwight Kostjuk Rulings Officer Aboriginal Affairs Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Encl.: TIB B-039R c.c.: Chron. ...

6 December 2002 GST/HST Interpretation 43472- Application of the GST/HST to Prepaid Funeral Arrangements Unedited CRA Tags ETA 133; ETA 168; ETA 152(1); ETA 221(1); ETA 344; ETA 360 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: 43472December 6, 2002 Subject: GST/HST INTERPRETATION Application of the GST/HST to Prepaid Funeral Arrangements Dear XXXXX: This is in reference to XXXXX, (copy enclosed), in response to your inquiry concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to prepaid funeral arrangements. ... Interpretation Given We are pleased to provide you with the enclosed Technical Information Bulletin (TIB) B-091 " Timing of the Application of the GST/HST to Prepaid Funeral Arrangements " which outlines the current CCRA position on that subject. ... Yours truly, Carolle Mercier Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate Encl.: TIB B-091, Timing of the Application of the GST/HST to Prepaid Funeral Arrangements ...

6 December 2002 GST/HST Interpretation 40859- Application of the GST/HST to Prepaid Funeral Arrangements Unedited CRA Tags ETA 133; ETA 168; ETA 152(1); ETA 221(1); ETA 344; ETA 360; ITA 12(1)(a); ITA 12(1)(z.4); ITA 148.1; ITA 149(1)(s.1); ITA 248(1); ITR 201(1)(f); ITR 204(1); ITR 204(2); ITR 204(3) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5Attention: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXXCase Number: 40859December 6, 2002 Subject: GST/HST INTERPRETATION Application of the GST/HST to Prepaid Funeral Arrangements Dear XXXXX Thank you for your letter of XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to prepaid funeral arrangements. ... Interpretation Given We are pleased to provide you with the enclosed Technical Information Bulletin (TIB) B-091 " Timing of the Application of the GST/HST to Prepaid Funeral Arrangements ". ... Yours truly, John Sitka Director General Operations & Border Issues Division Excise and GST/HST Rulings Directorate Encl.: TIB B-091, Timing of the Application of the GST/HST to Prepaid Funeral Services c.c.: A. ...

6 December 2002 GST/HST Interpretation 43468- Application of the GST/HST to Prepaid Funeral Arrangements Unedited CRA Tags ETA 133; ETA 168; ETA 152(1); ETA 221(1); ETA 344; ETA 360 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: 43468December 6, 2002 Subject: GST/HST INTERPRETATION Application of the GST/HST to Prepaid Funeral Arrangements Dear Sirs: This is in reference to XXXXX, (copy enclosed), in response to your inquiry concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to prepaid funeral arrangements. ... Interpretation Given We are pleased to provide you with the enclosed Technical Information Bulletin (TIB) B-091 " Timing of the Application of the GST/HST to Prepaid Funeral Arrangements " which outlines the current CCRA position on that subject. ... Yours truly, Carolle Mercier Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate Encl.: TIB B-091, Timing of the Application of the GST/HST to Prepaid Funeral Arrangements ...

6 December 2002 GST/HST Interpretation 43470- Application of the GST/HST to Prepaid Funeral Arrangements Unedited CRA Tags GST/HST Technical Information Bulletin B-091, Timing of the Application of the GST/HST to Prepaid Funeral Arrangements Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 43470 XXXXX December 6, 2002 Subject: GST/HST INTERPRETATION Application of the GST/HST to Prepaid Funeral Arrangements Dear XXXXX: This is in reference to XXXXX, (copy enclosed), in response to your inquiry concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to prepaid funeral arrangements. ... Interpretation Given We are pleased to provide you with the enclosed Technical Information Bulletin (TIB) B-091 " Timing of the Application of the GST/HST to Prepaid Funeral Arrangements " which outlines the current CCRA position on that subject. ... Yours truly, Carolle Mercier Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate Encl.: TIB B-091, Timing of the Application of the GST/HST to Prepaid Funeral Arrangements ...

6 December 2002 GST/HST Interpretation 43471- Application of the GST/HST to Prepaid Funeral Arrangements Unedited CRA Tags ETA 133; ETA 168; ETA 152(1); ETA 221(1); ETA 344; ETA 360 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: 43471December 6, 2002 Subject: GST/HST INTERPRETATION Application of the GST/HST to Prepaid Funeral Arrangements Dear XXXXX: This is in reference to XXXXX, (copy enclosed), in response to your inquiry concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to prepaid funeral arrangements. ... Interpretation Given We are pleased to provide you with the enclosed Technical Information Bulletin (TIB) B-091 " Timing of the Application of the GST/HST to Prepaid Funeral Arrangements " which outlines the current CCRA position on that subject. ... Yours truly, Carolle Mercier Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate Encl.: TIB B-091, Timing of the Application of the GST/HST to Prepaid Funeral Arrangements ...

21 October 2002 GST/HST Interpretation 41266- Application of Policy 136R- Self Insured Benefit Arrangements Unedited CRA Tags GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Policy statement P-136R, Administrative Services Only with Stop-Loss Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX M. GuerraCase Number: 41266File Number: 11585-23 October 21, 2002 Subject: GST/HST INTERPRETATION Application of Policy 136R- Self Insured Benefit Arrangements Dear XXXXX: Thank you for your letter of XXXXX concerning the application of policy statement P-136R- Administrative Services Only with Stop-Loss to the scenario you describe. ... The employer determines that it will: •   Self-insure the extended health care benefits, with a claims administrator/insurance provider (the "insurer") providing claims administration services on a "cost plus" basis and also a "stop loss" policy for claims in excess of $100,000 per employee; •   Self-insure all of the dental benefits with the insurer providing only claims administration services on a "cost plus" basis; and, •   Self-insure medical travel benefits with the insurer providing claims administrative services on a "cost plus with premium" basis. 3. ...

30 August 2002 GST/HST Interpretation 33574- Photo Images Downloaded Via the Internet Unedited CRA Tags ETA 142(1)(c)(i); ETA 143(1); ETA 296 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: 33574XXXXXAugust 30, 2002 Subject: GST/HST INTERPRETATION Photo Images Downloaded Via 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 of photo images that are downloaded via the Internet. ... However, subsection 143(1) of the Act overrides subparagraph 142(1)(c)(i) and deems a supply of personal property (including IPP) or a service made in Canada by a non-resident person to be made outside Canada, unless •   the supply is made in the course of a business carried on in Canada; •   at the time the supply is made, the non-resident is registered for GST/HST purposes; or •   the supply is the supply of an admission in respect of a place of amusement, a seminar, an activity or an event where the non-resident did not acquire the admission from another person. ...