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You may sell fuel to these provincial governments exempt of the excise tax if the purchase is for any purpose other than that specified in subsection 68.19(1) of the ETA as follows: (a) resale, (b) use by any board, commission, railway, public utility, university, manufactory, company or agency owned, controlled or operated by the government of the province or under the authority of the legislature or the lieutenant governor in council of the province, or (c) use by Her Majesty in that right, or any agents or servants of Her Majesty in that right, in connection with the manufacture or production of goods or use for other commercial or mercantile purposes. (2) XXXXX is entitled to claim a refund for the excise tax paid on fuel that is subsequently sold exempt to the provinces of Alberta and New Brunswick as per paragraph 68.2(1). (3) XXXXX would be eligible to file Form N15, "Application for Refund/Deduction of Excise Taxes" with the Canada Revenue Agency for the excise tax paid on the fuel that was sold exempt provided that the refund application is submitted within two years of the sale. ...

Although the School's curriculum is modified to fit time and student-level constraints not faced by the school authority, when examined together, the School's curriculum has a direct connection with the XXXXX Language Arts Kindergarten to Grade 9 curriculum designated by XXXXX listed on the XXXXX website. ...

You also raised a question XXXXX about claims for rebates for tax paid in error submitted by insurance companies in connection with the supply of IMEs. ...

6 February 1997 GST/HST Interpretation 11950-1- Cemetery Plots Unedited CRA Tags ETA Sch V, Part VI, 25                                                                         File #11950-1                                                                         Reference 25/VI/V                                                                         February 6, 1997 XXXXX This concerns your memorandum of November 27, 1996, concerning the application of GST to supplies made in connection with human burial in XXXXX XXXXX[.] ...

The fact that XXXXX is 100 percent funded by the provincial government entitles it to claim a 50 percent rebate for any GST paid on purchases made in connection with its exempt activities. ...

It is assumed that none of the issues herein are being considered by a Revenue Canada Excise/GST Office in connection with a GST return already filed and none of the issues are under objection or appeal. ...