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31 May 1994 GST/HST Interpretation 11660-1[2] - Joint Ownership

Therefore, where participants A and B in a joint venture each have an ownership interest of 37.5% in the building and participant C in the same joint venture has an ownership interest of 25% in the building, regardless of the amount of space occupied, none of the participants are considered to have an ownership interest in any space they occupy beyond or below their ownership interest in the building. ...

1 February 1995 GST/HST Interpretation Reference: ETA 212, 214, 169(1) - Defaults by Customs Brokers, Entitlements to ITCs by the Importer

When the importer is required to pay the GST directly to Customs as a result of a default by its broker, then the GST would be considered to have been paid and an ITC entitlement created. ...

24 February 1995 GST/HST Interpretation 11830-1[3] - Amendment to Section 174 of the Excise Tax Act (ETA) in Order that all Public Service Bodies May be Entitled to Claim a Rebate or Input Tax Credit in Respect of Meal, Travel and Other Allowances Paid to Volunteers

You have requested that an amendment be considered to section 174 of the Excise Tax Act (ETA) in order that all public service bodies may be entitled to claim a rebate or input tax credit in respect of meal, travel and other allowances paid to volunteers. ...

12 January 1995 GST/HST Interpretation 11845 - The Application of the Goods and Services Tax (GST) to: Mineral Oil (Feed-Grade, Agricultural Use) Linseed Oil (Feed-Grade, Agricultural Use) Mineral Oil (Food-Grade, Human Use) Medicinal Cod Liver Oil — U.S.P. (Food-Grade, Human Use)

(food grade, human use) are not considered to be foods for human consumption for purposes of the Act. ...

29 May 1995 GST/HST Interpretation 11865-2 - - Application of the GST to the In Vitro Fertilization (IVF) Services

Conversely, if XXXXX does not provide such medical care, they do not meet the definition of a "health care facility" and consequently will not be considered to provide "institutional health care service" pursuant to section 2 of Part II of Schedule V to the ETA. ...

20 January 1997 GST/HST Interpretation 11865-1 - Tax Status of the Supply of Meal Supplements in a Medically Supervised Weight Reduction Program

Answers 1) Based on the nutritional information provided and on the marketing of the product, the XXXXX is considered as a meal replacement and is zero-rated where provided by itself and not within a weight reduction program. ...

15 November 1996 GST/HST Interpretation 11650-9[2] - Proposed Amendment to Section 153 - The "Trade-in Approach"

Cost less Residual) (650.00) * Finance Charge per month (Finance Base x Money Factor) 63.70 Depreciation Charge per month (Depreciation Base / Term) (13.54) * GST Base (Finance Charge + Depreciation Charge) 50.16 GST per month (GST Base x 7%) 3.51 * Note: In our earlier response we took the position that where the Depreciation Base was a negative amount, the Depreciation Charge was considered to be nil. ...

3 April 1995 GST/HST Interpretation 1995-04-03 - Application of GST to Real Property Transactions Involving an Official of the

In other words, where a diplomat receives a diplomatic rebate in respect of GST amounts paid relating to construction services, said amounts will not be considered when calculating the GST new housing rebate. ...

1 November 1995 GST/HST Interpretation 11645-4 - Administrative Definition of "Custodial and Nominee Services"

In particular, you would like to know if the services provided by the XXXXX (as described in its information brochure) would be considered as "custodial services". ...

8 December 1995 GST/HST Interpretation 11650-02 - Addition to Museum

The allocation of costs between the renovation and the construction of the addition would be considered a direct attribution method. ...

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