GST/HST Severed Letters - 1996-03

HST severed letters, 1996-03

GST/HST Interpretation

29 March 1996 GST/HST Interpretation 11850-1[2] - Application of the GST to Dietary Supplements

CRA Tags
ETA Sch VI, Part III

28 March 1996 GST/HST Interpretation 11950-1[9] - The Definition of a Floating Home for GST Purposes

CRA Tags
ETA 123(1) floating home; ETA Sch V, Part I, 8.1

28 March 1996 GST/HST Interpretation 11870-1[3] - Application of the GST on Supplies of Long Term Residential Leases

28 March 1996 GST/HST Interpretation 1996-03-28 - Farmland Willed to Spouse / Part I Exemptions

CRA Tags
ETA 228(4)

26 March 1996 GST/HST Interpretation 11650-3[4] - Entitlement to a Notional Input Tax Credit

CRA Tags
ETA 126; ETA 169; ETA 172; ETA 176; ETA 191; ETA 254; ETA 257; ETA 123(1) builder; ETA 123(1) commercial activity

25 March 1996 GST/HST Interpretation 11860-2[13] - Ruling Letter to the (Dec. 14/95) Regarding the Supply of Hospital Beds

CRA Tags
ETA Sch VI, Part II, 4

25 March 1996 GST/HST Interpretation 11690-1 - Eligibility to Claim Input Tax Credits

CRA Tags
ETA 145

22 March 1996 GST/HST Interpretation 11595-2[4] - Tax Status of Services Supplied by

22 March 1996 GST/HST Interpretation 11595-2[5] - Application of the GST on the Contributions to a Trust Providing Health and Welfare Benefits and Entitlement to ITCs Thereof

22 March 1996 GST/HST Interpretation 11650-1[3] - Real Property

CRA Tags
ETA 165; ETA 169; ETA 171; ETA 221; ETA 228; ETA 232; ETA 268

18 March 1996 GST/HST Interpretation 11860-2[12] - The Application of the GST to the Supply of Certain "Lift-Chairs"

CRA Tags
ETA Sch VI, Part II, 14

14 March 1996 GST/HST Interpretation 11870-5[2] - The Application of GST to Supplies Pertaining to Municipal Property Taxes and an Easement Agreement

CRA Tags
ETA Sch V, Part I, 13.2

14 March 1996 GST/HST Interpretation 11650-1[4] - Eligibility to Claim Input Tax Credits

CRA Tags
ETA 170

13 March 1996 GST/HST Interpretation 11650-9[11] - Notional Input Tax Credits When a Person Trades a Used Vehicle as Partial Payment Towards the Lease of a New Vehicle

CRA Tags
ETA 176

12 March 1996 GST/HST Interpretation 11650-6[3] - Employee and Partner GST Rebate Calculation for Members of a Partnership

CRA Tags
ETA 253

12 March 1996 GST/HST Interpretation 11680-4[1] - Implications of Non-Resident Call Centres in Canada

CRA Tags
ETA 142

12 March 1996 GST/HST Interpretation 11915-7[1] - GST Status of Commercial Truck Driver Training Services

CRA Tags
ETA Sch V, Part III, 6; ETA Sch V, Part III, 8; ITA 118.5(1)

12 March 1996 GST/HST Interpretation 11915-7[2] - GST Status of Provide Trade Schools

CRA Tags
ETA Sch V, Part III, 1 regulatory body; ETA Sch V, Part III, 1 vocational school; ETA Sch V, Part III, 6; ETA Sch V, Part III, 8

12 March 1996 GST/HST Interpretation 11690-8[3] - Softwood Lumber Exporters

CRA Tags
ETA 221.1; ETA 232; ETA 240; ETA 261; ETA Sch VI, Part V, 1

12 March 1996 GST/HST Interpretation 11870-4[1] - Supplies of Co-operative Housing

CRA Tags
ETA 191(3); ETA 254; ETA 255(2); ETA Sch V, Part VI, 25

8 March 1996 GST/HST Interpretation 11715 - GST Status of "Royalty" Payments

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

6 March 1996 GST/HST Interpretation 11915-7-2[1] - The Application of GST to Supplies of Swimming Lessons by Private, For-profit Organizations

CRA Tags
ETA Sch V, Part III, 1 regulatory body; ETA Sch V, Part III, 1 vocational school; ETA Sch V, Part III, 6; ETA Sch V, Part III, 8; ITA 118.5(1)

6 March 1996 GST/HST Interpretation 11915-7-2[2] - Application of GST to Supplies of Swimming Lessons by Private, For-profit Organizations

CRA Tags
ETA Sch V, Part III, 6; ETA Sch V, Part III, 8

6 March 1996 GST/HST Interpretation 1996-03-06 - Correct Procedure to Account for the GST Payable on a Purchase of a Commercial Building Lot and Improvements Thereto

CRA Tags
ETA 221(2)

5 March 1996 GST/HST Interpretation 11590-5[6] - Tax Status of Bank Card Management Services

1 March 1996 GST/HST Interpretation 11755-22 - GST Interpretation Section 232 of the Excise Tax Act

CRA Tags
ETA 232

1 March 1996 GST/HST Interpretation 11895-1[12] - - Arena Construction

CRA Tags
ETA Sch V, Part VI, 20(l)

1 March 1996 GST/HST Interpretation I1690-8 - Voluntary Registration for Non-resident Persons Carrying on Business in Canada

CRA Tags
ETA 240(1)

1 March 1996 GST/HST Interpretation 11950-1[17] - Tax Treatment Applicable to Supplies of Services Made by a Person Who is Both a Freight Forwarder and a Customs Broker

CRA Tags
ETA Sch VI, Part VII, 1(1) freight transportation service

1 March 1996 GST/HST Interpretation 11783-2[2] - Assignment of Lease Payments From

CRA Tags
ETA 123(1) business

1 March 1996 GST/HST Interpretation 11650-2 - Approval and Acceptance of Annual Blended Rates for the Purposes of Claiming Input Tax Credits (ITC's) Under the Excise Tax Act (the Act)

CRA Tags
ETA 169; ETA 141.01

1 March 1996 GST/HST Interpretation 11995-5 - Postal Services

CRA Tags
ETA Sch VI, Part VII, 1(1) freight transportation service

1 March 1996 GST/HST Interpretation 11850-3 - Supply of Powdered Vitamins as an Ingredient for Livestock Feed and the Application of the GST

CRA Tags
ETA Sch VI, Part III, 1

1 March 1996 GST/HST Interpretation 11895-5[6] - Refuse Disposal Fees Charged by

CRA Tags
ETA Sch V, Part VI, 20(i)

1 March 1996 GST/HST Interpretation 11585-32[10] - Régimes enregistrés de pension

CRA Tags
ETA 165(1)

1 March 1996 GST/HST Interpretation 11830-2[2] - Supplies Made by a Registered Charity

CRA Tags
ETA Sch V, Part VI, 2

1 March 1996 GST/HST Interpretation 11645-3[2] - GST Ruling on the Tax Status of a Postage Meter and Postage Replenishments

CRA Tags
ETA 212; ETA 217; ETA 218

1 March 1996 GST/HST Interpretation 11995-3 - Interlining of Flyer Delivery and Driver Services

CRA Tags
ETA Sch VI, Part VII, 1(1) freight transportation service

1 March 1996 GST/HST Interpretation 11895-1[8] - The Issue of Cash Payments in Lieu of Off-street Parking (Cash Payments) Arising From a Request From

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

1 March 1996 GST/HST Interpretation 11895-1[9] - Payment of Patronage Dividends

CRA Tags
ETA Sch V, Part VI, 28; ETA 141(1)

1 March 1996 GST/HST Interpretation 12005-1[1] - Commissions and Interlining of Airfares

CRA Tags
ETA 177(1)

1 March 1996 GST/HST Interpretation 11895-1[10] - Supplies Made by the (the Commission)

CRA Tags
ETA Sch V, Part VI, 20(h)

1 March 1996 GST/HST Interpretation 11725-6 - Bus Tours and Calculation of the "Taxable Portion"

CRA Tags
ETA 154

1 March 1996 GST/HST Interpretation 11895-1[11] - Clarification of Departmental Interpretation of Subsection 141(1) of the Excise Tax Act (the Act) as it Applies to Operations of Commissions

CRA Tags
ETA 141(1); ETA 169(1)

GST/HST Ruling

15 March 1996 GST/HST Ruling 11640-4[3] - Application of the GST to the Supply of Coloured Toner

CRA Tags
ETA Sch VI, Part V, 1

1 March 1996 GST/HST Ruling 11640-3[13] - Plating Error Charge

CRA Tags
ETA Sch VI, Part V, 7

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