GST/HST Severed Letters - 1996-04

HST severed letters, 1996-04

GST/HST Interpretation

30 April 1996 GST/HST Interpretation 11650-1[2] - Confirmation of a Revised Interpretation Concerning Receiver's Fees and Eligibility for Input Tax Credits (ITCs)

CRA Tags
ETA 169

30 April 1996 GST/HST Interpretation 11740-4 - Timing of GST Liability in Respect of Construction Contracts

CRA Tags
ETA 152; ETA 168

30 April 1996 GST/HST Interpretation 11750-2 - Comments Concerning a Number of Situations Involving Estates

CRA Tags
ETA 123(1) real property; ETA 167(2); ETA 155; ETA 269

26 April 1996 GST/HST Interpretation 11650-10[1] - Clarification of the 6/106ths Factor for Claiming Input Tax Credits

CRA Tags
ETA 169; ETA 175

26 April 1996 GST/HST Interpretation 11650-10[2] - Credit Card Expenses and the Registrant's Use of the 6/106ths Factor for Claiming Input Tax Credits

CRA Tags
ETA 169; ETA 175

25 April 1996 GST/HST Interpretation 11710-1[2] - Compensation for Damages to Property - Case

CRA Tags
ETA 123(1) supply; ETA 123(1) consideration

24 April 1996 GST/HST Interpretation 11643-2 - Non-Compliance Fees (Ruling Requests from )

CRA Tags
ETA 182; ETA 123(1) supply; ETA 123(1) consideration

22 April 1996 GST/HST Interpretation 11860-2[10] - Application of the Goods and Services Tax (GST) as it Pertains to the Supply of Prescription Eyewear

18 April 1996 GST/HST Interpretation 1996-04-18 - Self Assessment of Residential Pty

CRA Tags
ETA 207

17 April 1996 GST/HST Interpretation 11640-3[12] - Customs Bonded Warehouse Program

11 April 1996 GST/HST Interpretation 11650-3[3] - Acquisition of a Motor Home

CRA Tags
ETA 199(2)

10 April 1996 GST/HST Interpretation 11640-2 - Application of the GST to the Supply of Intangible Personal Property

CRA Tags
ETA Sch VI, Part V, 10

9 April 1996 GST/HST Interpretation 11870-5[5] - Determining Fair Market Value of a Residential Complex on Leased Land / Section 191 of the Excise Tax Act

CRA Tags
ETA 191

4 April 1996 GST/HST Interpretation 11680-1[5] - Supplies by Mail Order

CRA Tags
ETA 142; ETA 143; ETA Sch VI, Part V, 12

2 April 1996 GST/HST Interpretation 11680-7[8] - Registration Requirements for Non-Residents of Canada

CRA Tags
ETA 169(2); ETA 179(3); ETA 180

2 April 1996 GST/HST Interpretation 11645-1[3] - Importation of

CRA Tags
ETA 169(1); ETA 212

1 April 1996 GST/HST Interpretation 11595-2[3] - Application of the GST on Distribution Fees Charged by Mutual Fund Managers

CRA Tags
ETA 123(1) financial service

1 April 1996 GST/HST Interpretation 11585-35[2] - GST APPLICATION [GST Treatment of Foreclosures]

CRA Tags
ETA 183(10)

1 April 1996 GST/HST Interpretation 11635-10[1] - Sale of remainder interest in real property

CRA Tags
ETA 221(2), 228(4)

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