GST/HST Severed Letters - 2009-12

HST severed letters, 2009-12

Excise Interpretation

10 December 2009 Excise Interpretation 117777 - Excise Interpretation - Fuel Exported from Canada

CRA Tags
ETA 66(a)

GST/HST Interpretation

23 December 2009 GST/HST Interpretation 111118 - Residential Care Facilities of XXXXX

CRA Tags
ETA 123(1) residential complex, ETA 123(1) residential unit, ETA 136(2), ETA 191, ETA 191.1, ETA 195.1(2), ETA 232, ETA 256.2, ETA Sch V, Part I, 6, ETA Sch V, Part I, 6.1, ETA Sch V, Part I, 6.11, ETA Sch V, Part II, 1, ETA Sch V, Part II, 2, ETA Sch V, Part IV, 2

15 December 2009 GST/HST Interpretation 119566 - PROPOSED LAW/REGULATION; [Application of the GST/HST to the Foreign Convention and Tour Incentive Program (FCTIP)]

CRA Tags
ETA 252.1, ETA 252.2, ETA 252.5

14 December 2009 GST/HST Interpretation 118518 - Application of GST to Ethics Cost Recovery Payments

CRA Tags
ETA 165(1)

8 December 2009 GST/HST Interpretation 119306 - PROPOSED LAW/REGULATION; Application of the Transitional Rules for the HST in Ontario to Supplies of Memberships for the 2010 Golf Season

CRA Tags
ETA 123(1) membership

8 December 2009 GST/HST Interpretation 119345 - Application of the Transitional Rules for the HST in Ontario to Supplies Made by Golf Course Owners and Operators

CRA Tags
ETA 123(1) membership

4 December 2009 GST/HST Interpretation 111635 - Permanent establishments and the election for exempt supplies under section 150 of the Excise Tax Act

CRA Tags
ETA 123(1), ETA 128(1)(a)(iii), ETA 132(2), ETA 150

GST/HST Ruling

23 December 2009 GST/HST Ruling 111605 - Value of Consideration for the Sale of Real Property

CRA Tags
ETA 123(1) amount, ETA 123(1) consideration, ETA 123(1) sale, ETA 141.2, ETA 165(1), ETA 169, ETA 199(2), ETA 199(4), ETA 200(2), ETA 200(3), ETA 211, ETA 221(2), ETA 228(4), ETA 261, ETA 296(1), ETA 298(1), ETA 301(1.1), ETA 303, ETA Sch V, Part VI, 25

22 December 2009 GST/HST Ruling 99615r - GST Treatment of XXXXX Cards

CRA Tags
ETA 181

18 December 2009 GST/HST Ruling 114204 - GST Ruling on Section 150 Election between Branches

CRA Tags
ETA 123(1), ETA 128, ETA 132(2), ETA 150

10 December 2009 GST/HST Ruling 113941 - Tax Status of [Medical Devices]

CRA Tags
ETA Sch VI, Part II

10 December 2009 GST/HST Ruling 101883R - XXXXX - Whether an Ingredient or a Dietary Supplement

CRA Tags
ETA Sch VI, Part III, 1

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