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Pursuant to subparagraph 6(1)(b)(vii.1) of the ITA, "reasonable" allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment are not included in computing the income of a taxpayer. ...

22 December 1999 GST/HST Ruling 8356/HQR0001962- Tax Treatment of Disbursements and Professional Services Made Outside Canada Unedited CRA Tags GST/HST Policy Statement P-209, Lawyers Disbursements; HQ Letter HQR917; HQ Letter HQR744; HQ Letter HQR632 GST/HST Rulings and Interpretations Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0001962/8356December 22, 1999 Subject: GST/HST RULING Tax Treatment of Disbursements and Professional Services Made Outside Canada Dear XXXXX Thank you for your letter of September 10, 1999 (with attachments), sent to our XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), pursuant to the Excise Tax Act (the Act), in connection with professional services and related disbursements supplied by unregistered non-resident XXXXX[.] ...

Question 2 Dans une lettre de Revenu Canada datée du 3 juin 1991 concernant «school authorities charging organizations such as teachers' unions for the services of a teacher who organizes workshops or who attends meetings in connection with the activities of the organization,» il est mentionné et nous citons: «where the supply teacher is not an employee but is instead contracting to provide taxable services to the school district, the supply of teaching services provided by the teacher to the school authority is not the same type of supply as the supply of administrative services by the school authority to another person.» ...

There is no similar connection between the supply of the optometry plan and the supply of the contact lenses. ...

Are the member charities and non-profit organizations entitled to claim input tax credits on a pro-rata basis in connection with the management fee incurred by the bingo associations? ...

XXXXX of the XXXXX Agreement, "Contract Service Fee", requires an engager to pay contract service fees to the XXXXX to "compensate for the enforcement of this Agreement by the XXXXX and service and stewarding provided by the XXXXX in connection with the production of XXXXX. ...

Under the lease agreement, the lessees are required to defend, indemnify and hold harmless the lessor and the officers and employees of the lessor from and against any damage, loss, theft or destruction of any vehicle, and against all losses, liabilities, damages, injuries, claims, demands, costs and expenses of every kind and nature, whether or not covered by insurance, including legal fees and disbursements, arising out of and in connection with the use, condition or operation of vehicles during the lease term. 3. ...

27 July 2000 GST/HST Interpretation 25170- Application of the GST/HST to Marketing Services Unedited CRA Tags ETA 142(1)(g); ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 8 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXX Case: HQR25170July 27, 2000 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX Thank you for your Memorandum of May 6, 1999, that you faxed to our XXXXX, in which you requested an interpretation in connection with the application of the Goods and Services Tax (GST), under the Excise Tax Act (the Act). ...

One of its customers in Holland, that acquired the services supplied by XXXXX in connection with designing and uploading its customer's website onto the Internet, is complaining that it should not be paying GST because of the tax treaty between Canada and Holland. ...

For the purposes of paragraph 23(c), our administrative position is that the service is in respect of tangible personal property if there is more than a mere indirect or incidental nexus or connection between the service and the underlying tangible personal property. ...