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7 October 2005 GST/HST Interpretation 51783- Application of the GST/HST to Mutual Fund Redemption Fees Unedited CRA Tags ETA 123(1) financial service (q) 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 XXXXX XXXXX XXXXX XXXXX Case Number: 51783October 7, 2005 Subject:   GST/HST INTERPRETATION Application of the GST/HST to Mutual Fund Redemption Fees Dear XXXXX: Thank you for your letters XXXXX (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ... Yours truly, Dawn Weisberg Manager Financial Institutions Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/10/18 — RITS 61120 — Acquiring Tobacco on a Tax-free Basis for Resale ...

16 November 2005 GST/HST Interpretation 61756- Acquiring tobacco on a tax-free basis for resale Unedited CRA Tags GST/HST Technical Information Bulletin B-039R2, GST/HST Administrative Policy: Application of the GST/HST 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. 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 Number: 61756November 16, 2005 Subject: GST/HST RULING Internet Sales to Indians Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sale of goods made via the Internet to Indians by one of your clients. ... Renner Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/11/18 — RITS 62401 — New Housing Rebate- Sale of Complex by Estate ...

18 October 2005 GST/HST Interpretation 63115- Subsection 136(2) of the Excise Tax Act (ETA) and multiple residential complexes Unedited CRA Tags ETA 123(1) closely related group; ETA 123(1) qualifying subsidiary; ETA 128; ETA 156 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 Case Number: RITS 63115 XXXXX XXXXX XXXXX XXXXXXXXXX XXXXX October 18, 2005 Subject: GST/HST INTERPRETATION Eligibility of two corporations to elect under section 156 of the Excise Tax Act Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the eligibility of two Canadian corporations to elect under section 156. ... Yours truly, Doris McMullan Corporate Reorganizations Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/09/26 — RITS 63157 — GST/HST Treatment of Real Property Partially Converted to Business Use ...

20 October 2005 GST/HST Interpretation 64563- Use of the election in section 156 of the ETA Unedited CRA Tags ETA 148(1); ETA 148(2); ETA 240(1)(a); ETA 240(2.1)(b) 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 GST/HST Rulings Directorate CASE NUMBER: 64563 DATE: October 20, 2005 SUBJECT: Small supplier threshold This is in response to your memorandum XXXXX in which you requested direction regarding the month in which a person ceasing to be a small supplier pursuant to subsection 148(1) of the Excise Tax Act (ETA) is required to register for the GST/HST. ... Should you have any further questions regarding this matter, please do not hesitate to contact me at (613) 954-7931. 2005/09/28 — RITS 53944 — Municipal Designation ...

26 September 2005 GST/HST Interpretation 63001- GST/HST implications of an online XXXXX Unedited CRA Tags ETA 181; ETA 169; ETA 232 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 Case Number: 63001 XXXXX XXXXX XXXXX XXXXXXXXXX XXXXX September 26, 2005 Subject: GST/HST RULING ITC eligibility in respect of coupon program Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a particular coupon program used by your client, XXXXX. ... Yours truly, Collin Baird Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/09/01 — RITS 63026 — [Entitlement to ITCs in Respect of Property or Services Acquired for the Purpose of Improving Capital Real Property] ...

21 July 2005 GST/HST Interpretation 50343- Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act Unedited CRA Tags ETA Sch VI, Part IV, 2 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: 50343 XXXXX XXXXX XXXXX July 21, 2005 Subject: GST/HST RULING Application of GST/HST to the Supply of Seeds 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 seeds. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/07/20 — RITS 51322 — XXXXX Association Affinity Programs ...

15 June 2005 GST/HST Interpretation 54494- Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act Unedited CRA Tags ETA 123(1) supply; ETA 165(1); ETA 232(2) 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: 54494 XXXXX XXXXX June 15, 2005 Subject: GST/HST INTERPRETATION Volume rebates and price adjustments Dear XXXXX: Thank you for your letter XXXXX, the copy of the franchise agreement and a sample letter from a manufacturer (Supplier) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate. 2005/06/06 — RITS 54863 — Change in Input Tax Credit Methodology- ITC Restrictions- Subsection 225(3) of the Excise Tax Act (ETA) ...

8 February 2005 GST/HST Interpretation 54865- Stock options for independent contractors Unedited CRA Tags ETA Sch VI, Part III, 1(k) 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 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 54865 XXXXX February 8, 2005 Subject: GST/HST APPLICATION RULING Tax Status of XXXXX Dear XXXXX: Thank you for your letter XXXXX (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX (the product). ... Yours truly, Carolle Mercier Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/28 — RITS 55951 — Treatment of Instant Rebates ...

19 January 2005 GST/HST Interpretation 50163- GST/HST treatment of site leases Unedited CRA Tags ETA 123(1) financial instrument; ETA 123(1) person; ETA 267.1; ETA 269 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 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 50163 XXXXX January 19, 2005 Subject: GST/HST INTERPRETATION The Transfer of Units in Gross Royalty Trusts Dear XXXXX: Thank you for your enquiry concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transfer of units in gross royalty trusts. ... Yours truly, Susan Kissner Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/01/06 — RITS 50183 — Application of GST/HST to Operation of Recreation Centre ...

11 January 2005 GST/HST Interpretation 54061- Clarification of Band-Empowered Entities (BEEs): the status of XXXXX Unedited CRA Tags ETA 280(1); ETA 313(1); ETA 313(1.1); ETA 317(2); ETA 317(8); ETA 317(9) 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 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 54061 XXXXX January 11, 2005 Subject: GST/HST Interpretation Subsections 317(2) and (8) of the Excise Tax Act Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to garnishments. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/17 — RITS 54529 — Application of GST/HST to XXXXX ...