Schedule V

Table of Contents

1

Part I

Section 2

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.20

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder individual is a builder on assignment of new house purchase contract if original purpose was to resell house 123
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property purchase contract was real property 106

6

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 35. ("Property and Services Offer in a Senior Citizen Residence")

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31 March 2009 Ruling 103912 [revenues from nursing home and assisted-living facility residents]

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31 March 2009 Ruling RITS 103912

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GST/HST Notice 224 under "Ancillary property and services." September 2007

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17 February 2005 Interpretation Case No. 47887

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24 October 2003 Ruling RITS 48006

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8 August 2002 Ruling Case No. 31015

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6.1

Administrative Policy

31 March 2009 Ruling 103912 [headleases of nursing homes and assisted-living facilities]

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - 6.11 headleases of nursing homes and assisted-living facilities 42

20 October 2003 Headquarter Letter RITS 46713

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5 March 1998 Headquarter Letter RITS HQR 0000928

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14 February 1997 Interpretation Case No. HQR0000489

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17 June 1994 940617

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6.2

Administrative Policy

18 January 2013 Interpretation Case No. 140364

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6.11

Administrative Policy

6 July 2011 Interpretation Case No. 131657

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31 March 2009 Ruling 103912 [headleases of nursing homes and assisted-living facilities]

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - 6.1 headleases of nursing homes and assisted-living facilities 199

7

Administrative Policy

29 August 2011 Ruling Case No. 62030

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4 April 2011 Headquarters Letter Case No. 92799

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4 April 2011 Headquarter Letter Case No. 122697

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4 April 2011 Headquarter Letter Case No. 87088

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Paragraph 7(a)

Subparagraph 7(a)(ii)

Administrative Policy

4 September 2003 Ruling 46189

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GST/HST Memorandum 19.2.2 “Residential Real Property” February 1998

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9

Administrative Policy

Memorandum 19-5 "Land and Associated Real Property" paras. 5-19

Forms

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Subsection 9(2)

Paragraph 9(2)(a)

Administrative Policy

15 January 2015 Ruling 151911r

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business net rental profit reported for income tax purposes 194

Part II

1

Health Care Facility

Administrative Policy

13 September 2011 Ruling Case No. 102589 (similar to 13 September 2011 Ruling Case No. 118500)

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31 July 2003 Ruling Case No. 37807

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - 2 46

15 August 2002 Headquarter Letter 35709

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Paragraph (a)

Administrative Policy

29 January 2016 Ruling 163020

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of multi-disciplinary health assessment 109

Home Care Service

See Also

Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Institutional Health Care Service accommodation an institutional health care service 200
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 13 personal care services provided by independent contractors were exempted 459
Tax Topics - Excise Tax Act - Section 138 s. 138 did not apply where the allocation of consideration among the components was apparent 234
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions general phases in definition not limited by following specific enumeration 171
Tax Topics - Statutory Interpretation - Noscitur a Sociis noscitur a sociis did not apply to general phases preceding list 194

Institutional Health Care Service

See Also

Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Home Care Service "personal care" included ADL assistance 383
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 13 personal care services provided by independent contractors were exempted 459
Tax Topics - Excise Tax Act - Section 138 s. 138 did not apply where the allocation of consideration among the components was apparent 234
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions general phases in definition not limited by following specific enumeration 171
Tax Topics - Statutory Interpretation - Noscitur a Sociis noscitur a sociis did not apply to general phases preceding list 194

Administrative Policy

28 May 2004 Ruling RITS 47263

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15 August 2002 Headquarter Letter 35709

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14 April 2000 Headquarter Letter 7741

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 9 82

1 May 1995 Headquarter Letter File 11835-2

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Paragraph (b)

Cases

Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure)

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Words and Phrases
medical prosthesis
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 5 single supply by incorporated orthodontist of health care services 246
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Institutional Health Care Service - Paragraph (h) single supply of orthodontic services by incorporated orthodontic practice qua health care facility 155
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of orthodotic service 81
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 hypothetical separate supply of an orthodontic appliance by an orthodontist would have been zero-rated 207

Paragraph (h)

See Also

Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 5 single supply by incorporated orthodontist of health care services 246
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of orthodotic service 81
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 hypothetical separate supply of an orthodontic appliance by an orthodontist would have been zero-rated 207
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Institutional Health Care Service - Paragraph (b) orthodontic appliance was not a "medical prosthesis" 152

Practitioner

Administrative Policy

GST/HST Technical Information Bulletin B-110 Application of the GST/HST to the Practice of Acupuncture April 2017

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24 October 2016 Ruling 154036

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Qualifying Health Care Supply vocational and pscho-vocational assessments performed by an Ontario psychological associate were exempt 158

Excise and GST/HST News - No. 97 17 November 2015

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Qualifying Health Care Supply

Administrative Policy

24 October 2016 Ruling 154036

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Practitioner Psychological Associate with Ontario College qualified 157

16 March 2016 Interpretation 170748-- Services rendered by a psychologist

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16 February 2016 Ruling 165366 Dietetic Services

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Subsection 13(1) notice clause in a services contract referenced in determining the place-of-supply 190
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 7.1 nutritional consulting supplied to registered charity exempted 32

5 February 2016 Interpretation 153241

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 5 pre-2013 medical evauations for insurers generally exempt 274
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) doctor provided single supply of medical evaluation service to insurer so that all of fee taxable notwithstanding report writing outside Canada 341
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Subsection 13(1) situs of medical evaluation for insurer based on its address rather than patient's 79

B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015

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Notice 286 Draft GST/HST Policy Statement - "Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates" October 2014

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2

Cases

Canada v. Riverfront Medical Evaluations Ltd., 2002 FCA 341

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Administrative Policy

GI-120 Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit 6 July 2011

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(4) 481

13 June 1996 Headquarter Letter File 11865-4

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23 January 1996 Headquarter Letter File 11865-17

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4

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 36

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5

See Also

Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (Informal Procedure)

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Words and Phrases
treatment
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Institutional Health Care Service - Paragraph (h) single supply of orthodontic services by incorporated orthodontic practice qua health care facility 155
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of orthodotic service 81
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 hypothetical separate supply of an orthodontic appliance by an orthodontist would have been zero-rated 207
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Institutional Health Care Service - Paragraph (b) orthodontic appliance was not a "medical prosthesis" 152

Administrative Policy

Excise and GST/HST News - No. 101 March 2017

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8 January 2016 Interpretation 150125

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Property agreement to be available to supply services was a supply of property 107

5 February 2016 Interpretation 153241

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Qualifying Health Care Supply medical evaluations for insurers now excluded 294
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) doctor provided single supply of medical evaluation service to insurer so that all of fee taxable notwithstanding report writing outside Canada 341
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Subsection 13(1) situs of medical evaluation for insurer based on its address rather than patient's 79

May 2013 ICAA Roundtable, GST Q. 9 (reported in April 2014 Member Advisory)

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 32.

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6

Cases

Hôpital Santa Cabrini v. The Queen, 2016 CAF 207

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality arrangement alleged by hospital would have implicitly contravened provincial health legislation 105
Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) contractual interpretation question subject to Housen standard 54

See Also

Hôpital Santa-Cabrini v.. The Queen, 2015 TCC 264, aff'd 2016 CAF 207

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Administrative Policy

Excise and GST/HST News - No. 89 (Summer 2013)

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8 August 2012 Ruling Case No. 128607

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8 August 2012 Interpretation Case No. 124636

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7

Administrative Policy

GST/HST Technical Information Bulletin B-110 Application of the GST/HST to the Practice of Acupuncture April 2017

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Excise and GST/HST News - No. 97 17 November 2015

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7.1

Administrative Policy

16 February 2016 Ruling 165366 Dietetic Services

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Qualifying Health Care Supply nutiritional consulting by licensed dietician not excluded 152
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Subsection 13(1) notice clause in a services contract referenced in determining the place-of-supply 190

7.2

Administrative Policy

5 July 2011 Headquarters Letter Case No. 125648

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 14 129

9

Administrative Policy

10 January 2017 Ruling 165757

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14 April 2000 Headquarter Letter 7741

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13

See Also

Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Home Care Service "personal care" included ADL assistance 383
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Institutional Health Care Service accommodation an institutional health care service 200
Tax Topics - Excise Tax Act - Section 138 s. 138 did not apply where the allocation of consideration among the components was apparent 234
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions general phases in definition not limited by following specific enumeration 171
Tax Topics - Statutory Interpretation - Noscitur a Sociis noscitur a sociis did not apply to general phases preceding list 194

14

Administrative Policy

5 July 2011 Headquarters Letter Case No. 125648

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Part III

Section 6

Administrative Policy

7 April 2016 Interpretation 167824 Certifications and Examinations

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7

Cases

Alexander College Corp. v. Canada, 2016 FCA 269

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - University private college providing "associate degrees" qualified as a “university” for GST purposes 178
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions "means" definition can depart from ordinary meaning 122

See Also

Alexander College Corp. v. The Queen, 2015 TCC 238

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - University private college was not a recognized institution, and its "associate" (non-baccalaureate) degrees were not degrees 236

8

Administrative Policy

11 March 2016 Excise and GST/HST News - No. 98

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service online provision of instruction v. IPP 168
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Place of Amusement status of a location as a “place of amusement” for purposes of the public sector body exemption may be determined on an event by event basis 341
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - 1 - Paragraph 1(e) “place of amusement” may be determined on an event by event basis 154

24 July 2013 Ruling Case No. 109069 [contract ballet instructor]

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3 July 2013 Interpretation Case No. 146888

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23 January 2013 Interpretation Case No. 132321

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Articles

Jamie M. Wilks, "Educating and Training Vocational Schools and Other Educational Institutions How to Comply With Complex GST/HST Rules", Sales and Use Tax, Volume XII, No. 3, 2013, p. 638.

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9

Administrative Policy

22 September 2011 Ruling Case No. 129475

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Section 13

Administrative Policy

Excise and GST/HST News – No. 96 under "University and public college meal plans" June 2015

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 133 assimilation of supply to agreement 123

Part IV

2

See Also

Caithkin Inc. v. The Queen, 2014 TCC 80, aff'd 2015 FCA 118

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Words and Phrases
establishment
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply resupply of foster-care services 63
Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) claiming ITCs and exempt supplies at same time 68

Administrative Policy

21 November 2014 Ruling 150099a [residents of Saskatchewan care home requiring assistance with ADL qualify]

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31 July 2003 Ruling Case No. 37807

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Part V

2

Administrative Policy

P-064, 25 May 1993, "Treatment of Timeshares"

Part V.1

1

Administrative Policy

7 December 2016 Ruling 158637

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) no GST/HST on a fee charged for the cancellation of an exempt supply agreement 156
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply contract cancellation fee not consideration for a supply 113
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(1) choice between supplier refund or recipient rebate 100

Paragraph 1(d)

Administrative Policy

15 August 2006 Ruling Case No. 56497

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - 3 272

Paragraph 1(e)

Administrative Policy

11 March 2016 Excise and GST/HST News - No. 98

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - 8 distinction between on-line supply of “service of instructing” v. supply of “intangible personal property.” 261
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service online provision of instruction v. IPP 168
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Place of Amusement status of a location as a “place of amusement” for purposes of the public sector body exemption may be determined on an event by event basis 341

7 September 2000 Ruling 11830-1B (Case 26962)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 138 101

Paragraph 1(f)

Cases

Camp Mini-Yo-We Inc. v. Canada, 2006 FCA 413

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 138 no application where already a single supply 38

See Also

Cosmopolitan Music Society of Canada v. The Queen, [1995] GSTC 19 (TCC)

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Paragraph 1(g)

Administrative Policy

RC4082 "GST/HST Information for Charities," p. 14

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Paragraph 1(p)

Administrative Policy

3 March 2017 Ruling 176139r

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3

Administrative Policy

15 August 2006 Ruling Case No. 56497

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22 March 1999 Headquarters Letter HQR0001233

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10 May 1999 Interpretation HQR0001756

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9 November 1998 Ruling Case No. HQR0001247

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12 February 1998 Ruling HQR0001025

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Finance

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Part VI

2

See Also

Université Laval v. The Queen, 2016 TCC 17

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration subsidy paid in consideration for future access rights 131
Tax Topics - Excise Tax Act - Section 136 - Subsection 136(1) s. 136 applied to agreement to offer, at a distant date, to license sports complex to unidentified individuals 175
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - 25 agreement to licence complex in future was not exempted becasue complex primarily used in commercial activity 136

Para-municipal organization

Administrative Policy

17 January 2012 Ruling Case No. 131923

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6

Administrative Policy

6 December 2002 Memorandum RITS 35845

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10

See Also

City of Regina v. The Queen, docket 1991-4570 (TCC)

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12(a)

Administrative Policy

3 February 2016 Interpretation 159181 Supplies made by […][a Municipality] to the […] First Nation

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 exemption re band management activities 153

GI-037 "Children's Camps Operated by Public Sector Bodies" December 2014

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19 July 2013 Ruling Case No. 147778 [definition of "program;" some children over 14]

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13

Administrative Policy

GI-037 "Children's Camps Operated by Public Sector Bodies" December 2014

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17

Administrative Policy

26 April 2013 Ruling 34568 [memberships taxable as members could receive funding]

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15 June 2011 Headquarters Letter Case No. 126726

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Paragraph 17(e)

Administrative Policy

2 June 2015 Ruling 169081

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Words and Phrases
significant

20

See Also

Ontario College of Teachers v. The Queen, 2014 TCC 130

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Administrative Policy

20 October 2014 Interpretation 155555

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31 July 2012 Interpretation Case No. 103548

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) development levy 161

Paragraph 20(c)

Administrative Policy

27 May 2016 Interpretation 130865—Permit Fees and Municipal Development Charges

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21 regional municipality land-development approvals not exempted 166
Tax Topics - Excise Tax Act - Section 189.1 regional municipal land development approvals not exempted 123

Section 21

See Also

407 ETR Concession Company Limited v. The Queen, 2016 TCC 213

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Words and Phrases
municipal service

Administrative Policy

27 May 2016 Interpretation 130865—Permit Fees and Municipal Development Charges

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - 20 - Paragraph 20(c) fees of land developer to a regional municipality to obtain preliminary permit-related approvals, not exempt 209
Tax Topics - Excise Tax Act - Section 189.1 regional municipal land development approvals not exempted 123

21.1

Administrative Policy

6 October 2011 Ruling Case No. 122497

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24

See Also

Calgary (City) v. Canada, [2012] 1 S.C.R. 689, 2012 SCC 20

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business "undertaking" included constructing transit system 66
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient mere provision of earmarked funding did not render the Province a recipient 256
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply alleged separate supply: a preparatory component 277

25

See Also

Université Laval v. The Queen, 2016 TCC 17

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration subsidy paid in consideration for future access rights 131
Tax Topics - Excise Tax Act - Section 136 - Subsection 136(1) s. 136 applied to agreement to offer, at a distant date, to license sports complex to unidentified individuals 175
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - 2 agreement to licence sports complex in futre to City inhabitants was a real property supply 149

Municipality of Lorraineville v. The Queen, [2004] GSTC 36, 2003 TCC 895 (Informal Procedure)

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