GST/HST Severed Letters - 1996-08

HST severed letters, 1996-08

GST/HST Interpretation

29 August 1996 GST/HST Interpretation 11750-3 - Distribution of a Title From an Estate to Two Trusts

CRA Tags
ETA 268; ETA 269

28 August 1996 GST/HST Interpretation 11680-7[3] - Place of Supply Rules

CRA Tags
ETA 142(1); ETA 142(2); ETA 165; ETA 179(1); ETA Sch VI, Part V, 10

28 August 1996 GST/HST Interpretation 11650-7[1] - Taxable Benefits and Passenger Vehicle Rules

CRA Tags
ETA 173; ETA 201; ITA 6(1)(a); ITA 6(1)(e); ITA 6(7); ITA 12(1)(y); ITA 15(1)

28 August 1996 GST/HST Interpretation 11685-7 - Calculation of Net Tax For a Particular Reporting Period

CRA Tags
ETA 142; ETA 218; ETA 222; ETA 225; ETA 228; ETA 232; ETA 261

26 August 1996 GST/HST Interpretation 11650-6[2] - Calcul du remboursement accordé à un salarié relativement à un véhicule à moteur

CRA Tags
LTA 153

22 August 1996 GST/HST Interpretation 11850-2[1] - Tax Status of Dietary Supplement Marketed Under the Name

CRA Tags
ETA Sch VI, Part III, 1(d)

22 August 1996 GST/HST Interpretation 11745-5 - GST Status of the Delivery and Installation of Furnace and Hot Water Supply Systems Prior to 1991

CRA Tags
ETA 337; ETA 339; ETA 340

21 August 1996 GST/HST Interpretation 11650-9[7] - Trade-in Vehicles and Lease Transactions

CRA Tags
ETA 153(4)

21 August 1996 GST/HST Interpretation 11650-9[8] - Leased Vehicle Transactions

CRA Tags
ETA 165(1); ETA 221(1)

20 August 1996 GST/HST Interpretation 11860-2[1] - Application of GST to a Supply of a Product Called

CRA Tags
ETA Sch VI, Part II, 14

19 August 1996 GST/HST Interpretation 11640-3[6] - International Cargo Containers

CRA Tags
ETA Sch VI, Part V, 6.2

16 August 1996 GST/HST Interpretation 11650-9[9] - Proposed Amendment to Section 153 - The "Trade-in Approach"

CRA Tags
ETA 153(4)

15 August 1996 GST/HST Interpretation 11650-9[5] - Lease Transactions and the Trade-in Approach

CRA Tags
ETA 153(4)

13 August 1996 GST/HST Interpretation 11650-1[1] - GST Payable on Leased Vehicle Transactions

CRA Tags
ETA 136(1); ETA 153(4); ETA 123(1) debt security

9 August 1996 GST/HST Interpretation 11650-9[4] - Sale of Vehicles - The Trade-in Approach

CRA Tags
ETA 153(4)

9 August 1996 GST/HST Interpretation 11650-9[6] - Proposed Amendment to Section 153 - The "Trade-in Approach"

CRA Tags
ETA 153

1 August 1996 GST/HST Interpretation 11645-3[1] - The Application of the Goods and Services Tax (GST) to Canadian Goods Returned to Canada

CRA Tags
ETA 142(1)(b); ETA 252(1); ETA Sch VI, Part V, 1

1 August 1996 GST/HST Interpretation 11585-32[2] - Input Tax Credits (ITCs) With Respect to Long-Term Disability Plans

CRA Tags
Technical Information Bulletin B-032R, Registered Pension Plans

1 August 1996 GST/HST Interpretation 11895-1[3] - Seeking Clarification of Our Interpretation of Subsection 141(1) of the Excise Tax Act (the Act) as it Applies to Operations of

CRA Tags
ETA 141(1); ETA 169(1); ETA Sch V, Part VI, 1 para-municipal organization; ETA Sch V, Part VI, 28

1 August 1996 GST/HST Interpretation 11895-1[4] - Issue of Cash Payments in Lieu of Off-street Parking (Cash Payments) Arising from a Request from (the Town)

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

1 August 1996 GST/HST Interpretation 11895-1[5] - Entitlement of a Para-municipal Organization to Claim Input Tax Credits

CRA Tags
ETA 141(1); ETA Sch V, Part VI, 1 para-municipal organization; ETA Sch V, Part VI, 28

1 August 1996 GST/HST Interpretation 11895-1[6] - Supplies Made by the (the Commission)

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

1 August 1996 GST/HST Interpretation 11895-1[7] - Eligibility for a Municipality to Claim Input Tax Credits

CRA Tags
ETA 123(1) municipality; ETA 171(1); ETA 171(2); ETA Sch V, Part VI, 1(c); ETA Sch V, Part VI, 6(a); ETA Sch V, Part VI, 20(l)

1 August 1996 GST/HST Interpretation 11895-5[5] - Assistance Relating to the Refuse Disposal Fees Charged by (the City) and Paragraph 20 (i) of Part VI of Schedule V to the Excise Tax Act (the Act)

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

1 August 1996 GST/HST Interpretation 11585-32[3] - Long Term Disability Plan Trusts

CRA Tags
Technical Information Bulletin B-032R, Registered Pension Plans

1 August 1996 GST/HST Interpretation 11585-32[4] - Group Accident and Sickness Plan

CRA Tags
Technical Information Bulletin B-032R, Registered Pension Plans

1 August 1996 GST/HST Interpretation 11585-32[5] - ITCs for Health and Welfare Trusts

CRA Tags
Technical Information Bulletin B-032R, Registered Pension Plans; ETA 123(1) commercial activity

1 August 1996 GST/HST Interpretation 11783-2[1] - Insurance Claim Settlement - General Accident Claims

CRA Tags
ETA 123(1) financial service; ETA 123(1) insurance policy

1 August 1996 GST/HST Interpretation 11585-32[6] - GST Technical Information Bulletin B-032R

CRA Tags
ETA 259; Technical Information Bulletin B-032R, Registered Pension Plans;

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

CRA Tags
ETA Sch V, Part VI, 2

1 August 1996 GST/HST Interpretation 11755-7 - The Application of GST to Certain Transactions Entered into by the and For Which Has Requested an Application Ruling in a Letter Dated December 13, 1995

CRA Tags
ETA 181(1); ETA 181(2); ETA 181(3); ETA 181(4); ETA 181.2; ETA 225(1)

GST/HST Ruling

12 August 1996 GST/HST Ruling 11680-1[1] - Sales and Propagation Rights

CRA Tags
ETA 123(1) commercial activity; ETA 142; ETA 143; ETA 217

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