GST/HST Severed Letters - 1996-12

HST severed letters, 1996-12

GST/HST Interpretation

24 December 1996 GST/HST Interpretation 11950-1[1] - GST Status of Shares Supplied by a Mobile Home Cooperative

CRA Tags
ETA 123(1) financial service; ETA 123(1) real property; ETA 136(1); ETA 140; ETA 190(4); ETA Sch V, Part VII, 1

24 December 1996 GST/HST Interpretation 11870-5[1] - HST Transitional Provisions - Real Property

CRA Tags
ETA 350; ETA 351(1); ETA 336(1); ETA 165(1); ETA 165(2)

23 December 1996 GST/HST Interpretation 11665-4-1 - Share Transactions of a Company Incorporated Under

CRA Tags
ETA 123(1) taxable supply; ETA 221(1); ETA 140; ETA 141.1(1); ETA 221(1)

23 December 1996 GST/HST Interpretation 11895-5[1] - Clarification on the Application of the Provisions of Section 22 of Part VI of Schedule V to the ETA to Septic Tank Service Operations

CRA Tags
ETA 259; ETA Sch V, Part VI, 21; ETA Sch V, Part VI, 22

23 December 1996 GST/HST Interpretation 11895-5[2] - Information with Respect to Sections 21 and 22 of Part VI of Schedule V to the Excise Tax Act

CRA Tags
ETA 259; ETA Sch V, Part VI, 21; ETA Sch V, Part VI, 22

23 December 1996 GST/HST Interpretation 11895-5[3] - Information with Respect to Sections 21 and 22 of Part VI of Schedule V to the ETA

CRA Tags
ETA 259; ETA Sch V, Part VI, 21; ETA Sch V, Part VI, 22

20 December 1996 GST/HST Interpretation N/A - Representative/Clearance Certificate

CRA Tags
ETA 270(1); ETA 270(3)

19 December 1996 GST/HST Interpretation 11640-3[3] - Real Estate Referral

CRA Tags
ETA 142(1)(g); ETA Sch VI, Part V, 7

19 December 1996 GST/HST Interpretation 11640-3[2] - Paragraph 2(b) of Part V of Schedule VI to the ETA

CRA Tags
ETA Sch VI, Part V, 2(b)

18 December 1996 GST/HST Interpretation 11640-3[1] - Paragraph 2(a) of Part V of Schedule VI to the ETA

CRA Tags
ETA Sch VI, Part V, 2(a); ETA Sch VI, Part V, 4

16 December 1996 GST/HST Interpretation 11680-7[1] - Application of the GST to the Supply of Cards Sold to Independent Distributors in Canada as a Telecommunications Service

CRA Tags
ETA 142.1; ETA 143; ETA Sch VI, Part V, 7

13 December 1996 GST/HST Interpretation 11585-35[1] - Ruling Request from

CRA Tags
ETA 123(1) builder; ETA 165(1); ETA 183(4); ETA 183(10); ETA 221; ETA 254(2); ETA 256(2)

12 December 1996 GST/HST Interpretation 11940-4 - Application of the GST to the Activities of a Lodge Operated by the

CRA Tags
ETA Sch V, Part V.1, 1; ETA Sch V, Part V.1, 5.1

5 December 1996 GST/HST Interpretation 11930 - GST Status of Membership Fees in a Public Sector Body

CRA Tags
ETA Sch V, Part VI, 17(a); ETA Sch V, Part VI, 17(b); ETA Sch V, Part VI, 17(c); ETA Sch V, Part VI, 17(d); ETA Sch V, Part VI, 17(e); ETA Sch V, Part VI, 17(f)

5 December 1996 GST/HST Interpretation 11650-3[1] - Tax Treatment on the Acquisition of Equipment in a Leaseback Transaction

CRA Tags
ETA 199(1); ETA 200(3)

1 December 1996 GST/HST Interpretation 11640-3[4] - Grain Storage Charges

CRA Tags
ETA 142(1)(g); ETA 165(1)

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