GST/HST Severed Letters - 1996-07

HST severed letters, 1996-07

GST/HST Interpretation

29 July 1996 GST/HST Interpretation 11860-2[2] - Clarification of the Application of the Goods and Services Tax (GST) to the Supply of Items Listed in the

CRA Tags
ETA Sch VI, Part II, 2; ETA Sch VI, Part II, 21; ETA Sch VI, Part II, 27; ETA Sch VI, Part II, 28; ETA Sch VI, Part II, 30; ETA Sch VI, Part II, 32;

23 July 1996 GST/HST Interpretation 11680-7[5] - Application of Subsection 143(1) to Lease Transactions -

CRA Tags
ETA 142(1)(b); ETA 142(2)(b); ETA 143(1)

21 July 1996 GST/HST Interpretation 11895-5 - Extension Fees Under

CRA Tags
ETA Sch V, Part VI, 20(c); ETA Sch V, Part VI, 21

5 July 1996 GST/HST Interpretation 11690-9 - Proposed Amendment to Section 153 - The "Trade-in Approach"

CRA Tags
ETA 153(4); ETA 181.2

2 July 1996 GST/HST Interpretation 11680-1[3] - Application of the GST to the Lease and Purchase of a Van

CRA Tags
ETA 133(a); ETA 136(1); ETA 142(1)(b); ETA 142(2)(a); ETA 142(2)(b); ETA 165(1); ETA 232; ETA 261

1 July 1996 GST/HST Interpretation 11585-32[7] - Input Tax Credit Entitlement of a Trust

CRA Tags
ETA 123(1) commercial activity; ETA 123(1) person

1 July 1996 GST/HST Interpretation 11585-32[8] - Input Tax Credit Entitlement of a Trust Governed by a Multi-employer Pension Plan

CRA Tags
ETA 123(1) commercial activity; ETA 123(1) person

1 July 1996 GST/HST Interpretation 11585-32[9] - Multi-employer Pension Plans

CRA Tags
Technical Information Bulletin B-032R, Registered Pension Plans

1 July 1996 GST/HST Interpretation 11595-2[2] - Tax Status of Supplies of Distribution and Administrative Services to Certain Mutual Funds

CRA Tags
ETA 123(1) financial service; ETA 139

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