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8 July 2005 GST/HST Ruling 54470- XXXXX Association affinity programs Unedited CRA Tags ETA 240(1); ETA 240(3) 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. 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: 54470 XXXXX July 8, 2005 Subject: GST/HST INTERPRETATION Requirement to Register Dear XXXXX: Thank you for your letter XXXXX, with attachments, concerning the requirements to register for the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) [xxiii] *. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ...

7 March 2005 GST/HST Ruling 54859- Supplies of Cannabis Unedited CRA Tags ETA 123(1) service; ETA 123(1) supply; ETA 142(1); ETA 143(1); ETA 165(1) 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. ... Statement of Facts •   XXXXX (the Corporation) is a corporation XXXXX. ... Yours truly, Michèle Routhier, CMA Technical Analyst Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/04/01 — RITS 55068 — Tax Status of Lease Agreements Entered Into Before March 10, 2004 ...

18 October 2005 GST/HST Interpretation 61120- Acquiring Tobacco on a Tax-free Basis for Resale Unedited CRA Tags IA 87 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. ... The following facts were provided in your letter: •   XXXXX; •   One of your XXXXX would like to purchase tax-free tobacco XXXXX; •   The tobacco is for resale for profit to fund XXXXX. •   A is a XXXXX under the authority of the XXXXX; •   A is not situated on a reserve pursuant to the Indian Act; •   B is a registered Indian who is the holder of an Indian Status card and is entitled to tax relief under section 87 of the Indian Act; •   Cs are Indian and non-Indian XXXXX; •   Between A and B there is mutual consent that B will act as an agent for A; •   Upon the request of A, B will purchase a supply of tobacco XXXXX; •   Once A is in possession of the tobacco, the tobacco will be resold XXXXX to Indian Cs XXXXX. ... Chesterman Aboriginal Affairs Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2005/11/16 — RITS 61756 — Internet Sales to Indians ...

18 August 2005 GST/HST Interpretation 58786- Direct Sellers- Sales Aids Unedited CRA Tags ETA Sch V, Part VI, 17 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. ... These fees are payable to the Association by XXXXX. •   Each Provincial Body shall appoint to the Board of Directors one representative for every XXXXX or portion thereof, to a maximum of XXXXX and each representative present at a meeting shall have the right to exercise one vote. •   The President of each Provincial Body shall be entitled to attend the Association's annual general meeting. •   The Association publishes XXXXX. ... Gaudet Charities, Non-profit organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/07/29 — RITS 59279 — Application of the GST to the Construction of a New Home ...

30 August 2005 GST/HST Interpretation 58143- Supplies to Partnership Unedited CRA Tags ETA 178.1; ETA 178.5 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. ... XXXXX. •   The Company sold the Books to other ISCs XXXXX and to other persons in Canada. •   Some Books may have been given away free of charge by the Company. ... Yours truly, Michèle Routhier, CMA Technical Analyst Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/18 — RITS 58786 — [Application of the GST? ...

3 February 2005 Excise Ruling 53946- PART I TAX ON INSURANCE PREMIUMS Unedited CRA Tags ETA Part III 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. ... You noted that in addition to the above facts the current procedure at the XXXXX is as follows: •   Customers transact with the XXXXX first- XXXXX. •   XXXXX. ... Each bottle has a $ value and the member pays for each bottle taken home. •   The XXXXX takes possession of the wine from the member once it has been bottled and boxed. •   When the member pays for a bottle of wine, XXXXX. •   The journal entry for the XXXXX in the above transaction is XXXXX. ...

5 July 2005 GST/HST Interpretation 61521- Application of the GST/HST to Physiotherapy Services Unedited CRA Tags ETA 181(2); ETA 181(4) 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. ... Using the above fictitious price of the XXXXX, GST should have been calculated as follows: Jug of XXXXX $40.00 (not the real price) XXXXX 5.99 Coupon- subsection 181(2) 5.99 40.00 GST @ 7% 2.80 Customer pays $42.80 GST to be remitted by XXXXX $ 2.80 The foregoing comments represent our general views with respect to the subject matter of your request. ... Yours truly, Bao Tran Specialty tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 61582 — ITC Eligibility for GST/HST Payable ...

30 November 2005 GST/HST Ruling 64060- Juice derived from XXXXX Unedited CRA Tags ETA 182(2); ETA 232; ETA 261; ETA 360 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. ... The required information is as follows: •   a statement or other indication that the document is a credit note; •   the funeral home's business or trading name and its Business Number (BN); •   the customer's name; and either •   the amount of the tax refunded; or •   a statement that the total amount for which the note is issued includes the refund of tax and the applicable tax rate [i.e., 7% GST or 15% HST]. ... Yours truly, Marjorie Stevens Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/11/15 — RITS 65036 — [Application of the GST/HST to Payments Made to Reimburse the Salary and Benefits of a Participant by a Host Organization to a Sponsor Organization] ...

10 June 2005 GST/HST Interpretation 55232- Change in input tax credit methodology- ITC restrictions- subsection 225(3) of the Excise Tax Act (ETA) Unedited CRA Tags ETA 123(1) charity; ETA 259(1) municipality; ETA 259(3); ETA 259(4) 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. ... Services beyond these basic offerings may vary XXXXX. 15) XXXXX services provided by XXXXX are: •   basic room furnishings, if required; •   housekeeping services; •   three meals per day plus daily snacks; •   building security; •   24 hour non-medical staffing; •   access to community based services; and •   XXXXX activities to enhance physical, emotional, social, spiritual and intellectual needs. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/06/03 — RITS 55989 — Timing Issue- Interest and Penalties- Rebate Overpayments- Assessments Against Suppliers ...

8 February 2005 GST/HST Interpretation 37828- Temporary Importation of Amusement Rides Unedited CRA Tags ETA 123(1) builder; ETA 123(1) real property; ETA 123(1) residential complex; ETA Sch V, Part I, 2; ETA Sch V, Part I, 4; ETA Sch V, Part I, 5.2; ETA Sch V, Part I, 6; ETA Sch V, Part I, 7 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. ... The agreements were for a period of no less than XXXXX years and stipulate the following: •   A XXXXX ground-lease amount. •   The lessee will erect on the land a XXXXX of at least XXXXX square feet of enclosed floor space within XXXXX months of the date of the agreement. •   The XXXXX will be built in accordance with the provisions of the XXXXX Act and Regulations, all zoning and building by laws and all other statutory requirements. •   The lessee will pay for all expenses related to the construction of the XXXXX. •   The lessee will pay all municipal assessments and all charges for utilities relating to the property (land and XXXXX included) •   The lessee was to build the XXXXX for his or her own use and enjoyment as a seasonal place of residence and was not to use the XXXXX as a place to conduct a business. •   The lessee had the option of removing the XXXXX from the land, if not, XXXXX would have the option of removing the XXXXX at the lessee's expense. 3. ... Hooley Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/16 — RITS 46992 — Application of GST/HST to Supplies Shipped from Supplier Directly to Recipient's Clients ...