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The XXXXX agents are not considered to have paid an amount as tax in error that would give rise to a rebate under section 261 of the Excise Tax Act. ...

Registrant's Position The distribution fees are exempt since the services provided should be considered independently. ...

Response As stated in section 191 of the ETA, substantial completion in respect of substantial renovation is considered to occur when the construction is 90% completed in a physical sense, but the valuation to be used is 90% of the fair market value of the addition. ...

In other words, the trailer park will not be considered a residential trailer park if the operators of the trailer park make lease agreements for a period of one month, or for periods of more than one month and less than twelve months. ...

In the example described in your letter where two properties valued at $6 million and $10 million, owned by A and B respectively, are exchanged with an additional cash transfer of $4 million from A to B to offset the difference, for GST/HST purposes, two supplies are considered to have been made: 1) One supply from B to A of a $10 million property. ...

The transfer of the land title by XXXXX to XXXXX is considered, in these circumstances, to be a supply made for nil or nominal consideration. ...

While no particular factor is determinant in itself, the following factors are considered: •   the purpose/mandate of the organization/program as set out in its governing documents, •   how the supply is promoted or advertised, •   nature/design and use of facilities, •   proportion of staff time devoted to one activity over another, •   proportion of program schedule devoted to one activity over another, •   proportion of class/session devoted to one activity over another, •   extent of use of assets/resources/overhead to one activity over another, •   motivation of participants to register for program, •   can an individual receive care and supervision only, and if so, what proportion of participants receive only care and supervision, •   qualifications of staff. ...

Analysis As indicated in your letter, under Policy Number P-083 the transaction contemplated by the Purchase Agreement would be considered to be the single supply of a residential complex by way of sale. ...

In reviewing your request, it was unclear at that time whether this sale by XXXXX which would have been considered a commercial activity for GST/HST purposes if found taxable, was in conflict XXXXX[.] ...

However these supplies will remain exempt if the value of the admission, discount or right is considered "insignificant" in relation to the consideration for the membership. ...