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Explanation As stated in your letter, a Mortgage Loan in Quebec is considered to be an immovable property and, as a result, defined to be real property under subsection 123(1) of the Act. ...

In situations where a retail store, who is a parcel nominee, sells tangible personal property to a DFAIT employee and mails the property to XXXXX, the requirements of Schedule VI, Part V, section 12 are considered to have been met. ...

The lease of the pastureland by XXXXX to XXXXX is considered to be a supply of real property. ...

The service would not be considered to be in respect of tangible personal property that is situated in Canada at the time the service is performed. ...

Interpretation Requested Is the service of accepting payments, delivering the payments to the bank and delivering the applicable forms to XXXXX subject to the GST at a rate of 7% or is it considered a supply of an exempt service? ...

" In accordance with section 140 of the ETA, as an equity unitholder, your contribution to cover your proportionate share of the club's 1996 net loss is considered to be a supply. ...

The sale of the subject building is considered to be two separate supplies by way of sale under subsection 136(2) of the Excise Tax Act (the Act): i) the sale of the residential portion of the building, and ii) the sale of the remaining portion of the building (commercial part). 2. ...

However, our opinion remains that under the Excise Tax Act, (hereinafter "the Act"), the sale of postage stamps is considered a freight transportation service, as opposed to the sale of a good. ...

Interpretation Given It is the Department's position that under the Excise Tax Act, the sale of postage stamps is considered a supply of a freight transportation service, as opposed to the sale of a good. ...

Ruling Given Based on the facts set out above, we rule that the payment made by the XXXXX to a railway company for maintenance of a railway crossing, regardless of the percentage, is considered to be made in the public interest and is therefore a grant. ...