New Harmonized Value-Added Tax System Regulations

Section 6

Subsection 6(1)

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 35 <span style="text-decoration

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 17 fee for training session or seminar was for IPP 233

Revenu Quebec "Place of Supply"

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17 January 2013 Ruling Case No. 130479

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Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 8 contracting address referenced 48

Section 7

Administrative Policy

June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

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Section 8

Administrative Policy

17 January 2013 Ruling Case No. 130479

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13 June 2011 Headquarters Letter Case No. 133042

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule IX - Part II - Section 1 place of legal delivery, e.g., under Incoterms, is referenced 107
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) Incoterm delivery terms 107

18 May 2011 Headquarters Letter Case No. 123947

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) points to use resort units could be IPP or real property rights 128

18 April 2011 Headquarters Letter Case No. 123466

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Paragraph 8(b)

Administrative Policy

23 November 2011 Ruling Case No. 131828

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CBAO National Commodity Tax, Customs and Trade Section – 2011 GST/HST Questions for Revenue Canada, Q. 5

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Section 10

Administrative Policy

June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

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Subsection 13(1)

See Also

Rochus Geissel, as liquidator of RGEX GmbH v Finanzamt Neuss (Neuss Tax Office), C 374/16, [2017] BVC 58 (European Court of Justice, 5th Chamber)

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Words and Phrases
address
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Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(a) policy met where registration of vendor can be verified 73

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 - Section 1 - Qualifying Health Care Supply nutiritional consulting by licensed dietician not excluded 152
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 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 - Section 5 pre-2013 medical evauations for insurers generally exempt 274
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 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

3 February 2014 Interpretation 126057

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31 October 2011 Ruling Case No. 132350

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June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

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Section 14

Administrative Policy

12 December 2012 Interpretation Case No. 142112

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Words and Phrases
in relation to

Section 15

Administrative Policy

16 March 2016 Ruling 158766

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June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

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Section 16

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 23. ("HST Place of Supply Rules – Legal Services")

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Section 17

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 35 <span style="text-decoration

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 6 - Subsection 6(1) fee for training session or seminar was for IPP 236

Section 21

Administrative Policy

Section 27

Administrative Policy

June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

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Section 28

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 35

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June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"

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