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In situations where a municipality transfers density rights attendant on property that it owns, the supply may be considered to be an "assignment" of rights rather than a supply of a right such that the exemption in paragraph 20(c) of Part VI of Schedule V to the Act does not apply. ...

However, if in the case at hand, the organization receives most of its revenues from, or most of its human resources may be attributed to, the provision of freight transportation services, the organization would not be considered to be operated primarily to provide skill enhancing courses. ...

We have also considered whether these supplies would be exempt under section 7 of Part III of Schedule V ("section 7") of the Act. ...

XXXXX will be considered part of XXXXX and will formally report to the XXXXX. 4. ...

The transfer of an account from one institution to another is considered to be a financial service under paragraph 123(1)(f). ...

Response It is the Department's position that food or beverages supplied by a vendor to a school authority is an exempt supply in accordance with section 14, where the supplier has entered into a contract with the school authority to provide food or beverages in a school cafeteria (where the school does not have a cafeteria, a classroom or gymnasium may be considered as such), and the food or beverages are to be provided primarily to students of the school. ...

XXXXX (Health Unit), which was established by XXXXX, has been determined to be a municipality and is considered a para-municipal body for purposes of Part IX of the Excise Tax Act. 2. ...

You confirmed that, to the best of your knowledge, none of the issues described herein is being considered by a Revenue Canada Office in connection with a GST/HST return already filed and none of the issues are under objection or appeal. ...

These comments should not be considered to be a ruling and, in accordance with the guidelines set out in section 1.4 of Chaprter 1 of the GST Memoranda Series, do not bind the Department with respect to a particular situation. ...

The HST, at a rate of 15%, replaces both the PST and the GST on supplies that are made (or considered to be made) in participating provinces and applies to the same as of goods and services as the GST. ...