GST/HST Severed Letters - 2004-09

HST severed letters, 2004-09

Excise Interpretation

8 September 2004 Excise Interpretation 52963 - Licence de tabac XXXXX

CRA Tags
LA 2001 25(2)

Excise Ruling

8 September 2004 Excise Ruling 54004 - Imported Packaged Denatured Alcohol, Tariff Classification 2207.20.19.00

CRA Tags
EA 2001 2 approved formulation; EA 2001 2 packaged; EA 2001 2 spirits; 2207.20.19.00

GST/HST Interpretation

28 September 2004 GST/HST Interpretation 51177 - East Indian Sweets

CRA Tags
ETA 123(1) amount; ETA 165; ETA Sch VI, Part VII

24 September 2004 GST/HST Interpretation 42434 - GST/HST Treatment of Interchange Fee

CRA Tags
ETA 123(1) property; ETA 123(1) service; ETA Sch V, Part VI, 2; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Policy Statement P-077R2, Single and Multiple Supplies; GST/HST Technical Interpretation Bulletin B-090, GST/HST and Electronic Commerce

24 September 2004 GST/HST Interpretation 45519 - Application of GST to Digital Images and Graphic Designs

CRA Tags
ETA 169(2); ETA 123(1) commercial service; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Policy Statement P-151, Interpretation of Commercial Service

24 September 2004 GST/HST Interpretation 47437 - GST/HST Treatment of Interchange Fee

CRA Tags
ETA 123(1) financial service, (a); ETA 123(1) financial service, (l); ETA 165(1); ETA Sch V, Part VII, 1; SOR/91-26 4(1) instrument; SOR/91-26 4(1) person at risk; GI-006, ABM Services

21 September 2004 GST/HST Interpretation 40343 - Eligibility for input tax credits

CRA Tags
ETA 123(1) financial service, (a); ETA 123(1) financial service, (l); ETA 165(1); ETA Sch V, Part VII, 1; SOR/91-26 4(1) instrument; SOR/91-26 4(1) person at risk; GI-006, ABM Services; GMS 1.4, Goods and Services Tax Rulings

21 September 2004 GST/HST Interpretation 40813 - GST/HST Treatment of Interchange Fee

CRA Tags
ETA 123(1) financial service, (a); ETA 123(1) financial service, (l); ETA 165(1); ETA Sch V, Part VII, 1; SOR/91-26 4(1) instrument; SOR/91-26 4(1) person at risk; GI-006, ABM Services; GMS 1.4, Goods and Services Tax Rulings

21 September 2004 GST/HST Interpretation 40815 - GST/HST Treatment of Interchange Fee

CRA Tags
ETA 123(1) financial service, (a); ETA 123(1) financial service, (l); ETA 165(1); ETA Sch V, Part VII, 1; SOR/91-26 4(1) instrument; SOR/91-26 4(1) person at risk; GI-006, ABM Services; GMS 1.4, Goods and Services Tax Rulings

21 September 2004 GST/HST Interpretation 46269 - Subsection 169(2) of the Excise Tax Act: Entitlement to input tax credits

CRA Tags
ETA 123(1) financial service, (a); ETA 123(1) financial service, (l); ETA 165(1); ETA Sch V, Part VII, 1; SOR/91-26 4(1) instrument; SOR/91-26 4(1) person at risk; GI-006, ABM Services

20 September 2004 GST/HST Interpretation 54051 - Contract silent on the tax payable

CRA Tags
ETA 123(1) registrant; IA 87; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy - Application of GST to Indians

17 September 2004 GST/HST Interpretation 53557 - Contract Silent on the Tax Payable

CRA Tags
ETA 165; ETA 169; ETA 223; ETA 224; SOR/91-45

17 September 2004 GST/HST Interpretation 54333 - Tax status of postage stamps sold to an Indian band-operated postal outlet on a reserve

CRA Tags
ETA Sch VI, Part III, 1(m); GST/HST Memoranda Series Memorandum 1.4, Good and Services Tax Rulings

16 September 2004 GST/HST Interpretation 51121 - Bad debts, Accounts Receivable, and Labour & Material Payment Bonds

CRA Tags
ETA Sch VI, Part III, 1

14 September 2004 GST/HST Interpretation 48049 - GST/HST Treatment of Interchange Fee

CRA Tags
ETA 144.1; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

3 September 2004 GST/HST Interpretation 48298 - Place of Supply of Services

CRA Tags
ETA 142(1)(g); GST/HST Memoranda Series Memorandum 4.5.3, Exports - Services and Intellectual Property; GST/HST Policy Statement P-169R, Meaning of "in respect of real property situated in Canada" and "in respect of tangible personal property that is situated in Canada at the time the service is performed", For Purposes of Schedule VI, Part V, Sections 7 and 23 to the Excise Tax Act

3 September 2004 GST/HST Interpretation 50304 - Supply of Services to a Non-Resident

CRA Tags
ETA 177(1)

GST/HST Ruling

24 September 2004 GST/HST Ruling 52848 - Eligibility to apply for a GST/HST employee rebate

CRA Tags
ETA 190(3); ETA 191(1); ETA 206(4); ETA Sch V, Part I, 6; ETA Sch V, Part I, 6.1; ETA Sch V, Part I, 7; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Memoranda Series Memorandum 19.2.2, Residential Real Property - Rentals

16 September 2004 GST/HST Ruling 39725 - Application of GST to Sales of Time-Share Resort Accommodation Through the Sale of Resort Points

CRA Tags
ETA 123(1) commercial activity; ETA 154; ETA 169; ETA Sch V, Part VI, 6

13 September 2004 GST/HST Ruling 52001 - Tax status of amount identified as commission on subcontractor's settlement statement

CRA Tags
ETA 123(1) listed financial institution; ETA 149(1)(a); ETA 253

9 September 2004 GST/HST Ruling 53105 - Invoicing of $100 Automotive Air Conditioner Excise Tax

CRA Tags
ETA 109; ETA Sch I, 7

7 September 2004 GST/HST Ruling 50959 - S Application of the GST/HST to the Sale of Horses through Claiming Races

CRA Tags
ETA 231

Archive

2023
September 4
August 4
July 2
June 4
May 5
April 2
March 3
February 11
January 2
2022
December 8
November 6
October 5
September 3
August 2
July 2
June 5
April 15
March 11
February 6
January 8
2021
November 2
October 10
September 3
August 9
July 2
June 4
May 4
April 4
March 3
February 5
January 4
2020
December 4
November 4
October 2
September 2
August 5
July 2
June 1
March 2
February 1
January 1
2019
December 4
November 2
October 2
September 2
August 9
July 2
June 3
May 11
April 5
March 5
February 13
January 9
2018
December 6
November 1
September 4
August 6
July 3
June 7
May 6
April 5
March 11
February 5
January 8
2017
December 9
November 2
October 5
September 8
August 5
July 5
June 6
May 4
April 5
March 6
February 4
January 7
2016
December 4
November 4
October 7
September 2
August 7
July 7
June 6
May 4
April 2
March 7
February 3
January 3
2015
December 3
November 2
October 7
September 6
August 8
July 11
June 4
May 3
April 2
March 3
February 1
January 9
2014
December 4
November 3
October 2
September 8
August 8
July 12
June 10
May 7
April 4
March 10
February 12
January 7
2013
December 5
November 4
October 6
September 2
August 12
July 17
June 24
May 6
April 11
2012
December 9
November 15
October 20
September 10
August 12
July 14
June 13
May 4
March 12
February 10
January 5
2011
December 10
November 11
October 17
September 14
August 23
July 24
June 17
May 19
April 28
March 20
February 9
January 14
2010
December 13
November 15
October 9
September 7
August 13
July 23
June 10
May 7
April 15
March 16
February 9
January 10
2009
December 12
November 6
October 3
September 3
August 4
July 16
June 6
May 5
April 9
March 27
February 14
January 14
2008
December 18
November 18
October 11
September 9
August 13
July 15
June 10
May 11
April 6
March 17
February 15
January 13
2007
December 22
November 15
October 11
September 6
August 9
July 30
June 11
May 22
April 15
March 15
February 15
January 13
2006
December 10
November 11
October 13
September 41
August 16
July 10
June 24
May 14
April 19
March 21
February 22
January 27
2005
December 10
November 9
October 19
September 11
August 12
July 12
June 17
May 7
April 17
March 17
February 14
January 18
2004
December 18
November 12
October 13
September 22
August 26
July 23
June 23
May 15
April 15
March 26
February 9
January 10
2003
December 20
November 10
October 20
September 12
August 21
July 36
June 28
May 26
April 17
March 48
February 24
January 30
2002
December 36
November 19
October 21
September 19
August 30
July 27
June 23
May 20
April 6
March 21
February 10
January 24
2001
December 10
November 10
October 17
September 11
August 14
July 14
June 9
May 1
April 6
March 49
February 20
January 13
2000
December 11
November 13
October 28
September 25
August 23
July 42
June 31
May 21
April 22
March 53
February 17
January 30
1999
December 37
November 13
October 6
September 23
August 15
July 10
June 29
May 27
April 15
March 26
February 25
January 20
1998
December 46
November 35
October 45
September 54
August 38
July 44
June 30
May 32
April 28
March 34
February 16
1997
November 23
October 22
September 18
August 12
July 27
June 17
May 22
April 24
March 8
February 28
January 18
1996
December 16
November 15
October 17
September 9
August 32
July 9
June 19
May 25
April 19
March 46
February 25
January 31
1995
December 14
November 27
October 19
September 14
August 24
July 25
June 25
May 24
April 11
March 28
February 35
January 22
1994
December 4
November 10
October 10
September 18
August 36
July 15
June 9
May 10
April 9
March 10
February 15
January 2
1993
November 1
January 1
1992
November 1
March 1
February 1