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19 December 2005 GST/HST Interpretation 63297- Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a Certain Management and Operating Lease Agreement Unedited CRA Tags ETA 171(3); ETA 173(4); ETA 200(2); ETA 209(1); ETA Sch V, Part V.1, 1; ETA Sch V, Part VI, 1; ETA Sch V, Part VI, 25 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. ... However, there are some indications that the Agreement is best characterized as a supply of the Property by way of lease from the Centre to the Auxiliary. •   There is a demise of property. ... If you require clarification with respect to the issues discussed in this letter, please call me at 613-954-4393. 2005/12/08 — RITS 63606 — Used Movie Video/DVD Exchanged for Credits ...

27 January 2005 GST/HST Interpretation 53352- Sections 7, 9 and 13 of Part II of Schedule V to the Excise Tax Act Unedited CRA Tags ETA Sch VI, Part II, 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. ... This positive pressure supports and holds the upper airway open to maintain uninterrupted breathing so that the respiratory process is not interrupted during sleep. •   An individual with a blocked or collapsed airway is considered to have a respiratory disorder because this condition prevents sufficient air from reaching the lungs to fully inflate them and interrupts the breathing process. •   The XXXXX machine is small and lightweight and was developed for home use. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division 2005/01/21 — RITS 53556 — Clarification of Band-Empowered Entities (BEEs): The Status of XXXXX ...

26 October 2005 Excise Interpretation 55567- Application of Excise Tax to Jewellery Unedited CRA Tags ETA 23(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. ... On February 23, 2005, the Minister of Finance proposed in his Budget that the excise tax on jewellery, etc. would be phased out over a four year period. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Taxes and Special Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/10/26 — RITS 55698 — Application of Excise Tax to Modular Links ...

6 October 2005 Excise Interpretation 63688- XXXXX Unedited CRA Tags ETA 22(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. ... On February 23, 2005, the Minister of Finance announced in his Budget that the excise tax on jewellery, etc. would be phased out over a four year period. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/10/26 — RITS 64175 — Small Manufacturers Under the Excise Tax Act ...

10 January 2005 Excise Interpretation 54502- XXXXX Unedited CRA Tags EA 2001 2; EA 2001 Sch 1, 1(a); EA 2001 37; EA 2001 38; EA 2001 42(1); EA 2001 50; EA 2001 56; EA 2001 58; EA 2001 161; EA 2001 180; EA 2001 Sch 3, 4(a) 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 XXXXX XXXXX XXXXX XXXXX XXXXX January 10, 2005 Dear XXXXX: Thank you for your letter XXXXX concerning the application of excise duties to the export of cigarettes to XXXXX. ... Mark Hartigan Acting Manager Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/23 — RITS 59195 — Form B254: ATSC and GST/HST Refunds XXXXX ...

22 February 2005 Excise Interpretation 57756- Application of the Air Travellers Security Charge (ATSC) to Certain Charter Flights Unedited CRA Tags ATSCA 4; ATSCA 14; ATSCA 39; ATSCA 70 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. TO: Mike Hamilton Manager, Specialty Tax Audit Program Operations Division Compliance Programs Branch FROM: Ken Syer Manager, Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate RITS Case 57756 DATE: February 22, 2005 SYNOPSIS: Application of the Air Travellers Security Charge (ATSC) to Certain Charter Flights I refer to Michael Moskovic's XXXXX and to our meeting XXXXX concerning the application of the Air Travellers Security Charge (ATSC) to charter flights. ... Should you or your team members have any questions or require any additional information, feel free to call me anytime at 957-8154 or Michael Moskovic at 957-9877. 2005/01/19 — RITS 56458 — Launch of Existing XXXXX Brands in Promotional XXXXX ...

7 December 2005 GST/HST Ruling 63876- A Box of Cookies Packaged for Sale to Airlines and Institutions Unedited CRA Tags ETA Sch VI, Part III, 1(m) 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 0L5XXXXX XXXXX XXXXXXXXXX XXXXX Case Number: 63876December 7, 2005 Subject:  GST/HST RULING A Box of Cookies Packaged for Sale to Airlines and Institutions Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of a box of XXXXX cookies. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/11/29 — RITS 65402 — Application of GST/HST to Purse Winnings ...

28 July 2005 GST/HST Interpretation 60913- Delivery requirements and relief of GST on property of an Indian or Indian band situated on a reserve Unedited CRA Tags ETA Sch V, Part II, 7(c) 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 Case Number: 60913 July 28, 2005 Subject: GST/HST INTERPRETATION Application of the GST/HST to Physiotherapy Services Dear XXXXX: This is in reply to your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of physiotherapy services made by your client. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/07/05 — RITS 61521 — Buy-One-Jug- XXXXX Get-One- XXXXX-Free Coupon ...

18 May 2005 GST/HST Interpretation 60096- Proof of delivery to a reserve Unedited CRA Tags ETA Sch VI, Part III, 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. 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: 60096 XXXXX XXXXX XXXXX May 18, 2005 Subject: GST/HST RULING Tax status of Glycerine Dear XXXXX: Thank you for your fax XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of glycerine. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/04/21 — RITS 49665 — Application of GST/HST to Charity's Operations ...

5 April 2005 GST/HST Ruling 58722- Personal Support Workers Supplied to a Hospital Unedited CRA Tags ETA 227; ETA 261; ETA 296; ETA 298; SOR/91-51 17(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. TO: XXXXX XXXXX XXXXX FROM: Anne Kratz General Operations and Border Issues Division SUBJECT: Quick Method user failed to take 1% rate reduction DATE: April 5, 2005 CASE NUMBER: 58722 ISSUE: A client elected to use the Quick Method (QM) approximately XXXXX years ago. ... Should you have any further questions regarding this matter, please do not hesitate to contact me at (613) 954-7931. 2005/04/15 — RITS 59054 — Entitlement by the XXXXX to an 83% Public Service Body Rebate ...