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13 June 1996 GST/HST Interpretation 11865-5 - Supplies of Medical and Other Health Care Services When Made to an Insurer

Hence, the supply of "paramedical" services by a registered nurse, registered nursing assistant or a licensed practical nurse to clients is taxable at 7% as this service is not considered a nursing service for purposes of section 6. ...

26 July 1995 GST/HST Interpretation 11660-2[2] - Joint Venture Election

In particular, we have expanded the policy so that a joint venture election which is contained in the joint venture agreement itself or in an appendix thereto, will be considered valid by our Department, provided that all the required information is contained in the agreement. ...

1996 GST/HST Interpretation 12000-3[2] - Taxi Business and Licences

I have attached a copy of a letter, dated August, 22, 1995, sent to the XXXXX office which outlines some of the criteria that courts have considered in examining whether a taxi driver is employed or self-employed. ...

23 February 1995 GST/HST Interpretation 11925-3-1[1] - Status Under the GST of Reimbursements of Election Expenses Paid to Federal Political Parties Pursuant to Section 322 of the Canada Elections Act (i.e., "CEA")

Requirements to file election expense returns and financial statements are simply accountability mechanisms and are not considered to be supplies for which consideration is paid by the government. ...

5 October 1995 GST/HST Interpretation 11710-1, 11860-1, 11865-6 - Whether the (the Association) was Making a Single Supply of an Occupational Vision Care and Eye Protection Program or was Supplying Three Different Services

"Is the provision of the rebilling of the optometrist's services and lab's services and the billing of the administration charge considered to be multiple supplies or a single supply of an occupational vision care and eye protection program? ...

28 October 1994 GST/HST Interpretation 11950-1[14] - Clarification of the Application of Section 121

By virtue of subsection 123(1), both XXXXX and XXXXX (assuming XXXXX is a builder by virtue of its retroactive ownership) are considered to be "builders" of the specified residential complexes immediately before 1991. ...

27 November 1995 GST/HST Interpretation 11950-1[16] - GST Treatment of Cost-Plus Administrative Fees

The administrative service would be considered as a prescribed service under paragraph 123(1)(t) of the definition of the financial service and is accordingly a taxable supply. ...

31 January 1997 GST/HST Interpretation 11590-5[2] - Application of GST to Services of Performance Bond Claims Settlement

This advance is made pursuant to the terms of the performance bond which is considered a financial instrument under subsection 123(1) of the Excise Tax Act. ...

1 May 1996 GST/HST Interpretation 11590-5[5] - GST Treatment of Cost-Plus Administrative Fees

The newsletter indicated that when an extra-contractual plan claim (referred to as Medical Reimbursement Plan) is associated with an insured plan, which is exempt from GST, the extra-contractual claim is likewise considered to be exempt and the administration fee is not subject to GST. ...

23 December 1996 GST/HST Interpretation 11895-5[1] - Clarification on the Application of the Provisions of Section 22 of Part VI of Schedule V to the ETA to Septic Tank Service Operations

Furthermore, the removal of sewage from septic tanks for property owners by septic tank truck operators is not considered to be a service of operating a sewerage system; therefore, section 22 does not apply. ...

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