GST/HST Severed Letters - 1996-10

HST severed letters, 1996-10

GST/HST Interpretation

31 October 1996 GST/HST Interpretation 11950-2[1] - Repairs / Renovations to a Mixed Use Building

CRA Tags
ETA 206; ETA 207

31 October 1996 GST/HST Interpretation 11715-1[1] - Mailing House Services

CRA Tags
ETA Sch VI, Part V, 7

31 October 1996 GST/HST Interpretation 11640-3[5] - Application of the GST to Services Supplied by an International Call Centre

CRA Tags
ETA Sch VI, Part V, 5; ETA Sch VI, Part V, 7

29 October 1996 GST/HST Interpretation 11895-1[2] - Entitlement to Claim Input Tax Credits

CRA Tags
ETA Sch V, Part VI, 10

28 October 1996 GST/HST Interpretation 11585-32[1] - Input Tax Credits

CRA Tags
ETA 156; ETA 165

26 October 1996 GST/HST Interpretation 11870-4-2[9] - Goods and Services Tax (GST) New Housing Rebate

CRA Tags
ETA 256

16 October 1996 GST/HST Interpretation 11870-3 - Sale of Residential Lot/House Straddling Two Lots

CRA Tags
ETA 123(1) residential complex; ETA 123(1) residential unit; ETA Sch V, Part I, 2

11 October 1996 GST/HST Interpretation 11680-7[2] - Application of Subsection 143(1) to Lease Transactions

CRA Tags
ETA 142(1)(b); ETA 143(1)

10 October 1996 GST/HST Interpretation 11950-1[5] - Real Property

CRA Tags
ETA 165; ETA 190(1); ETA 191(1); ETA 206(2); ETA 207(1)

1 October 1996 GST/HST Interpretation 11680-7[4] - Application of Drop-shipment Provision to Supplies of Film Prints

CRA Tags
ETA 179(2); ETA 179(4)

1 October 1996 GST/HST Interpretation 11685-8 - Rebate of the GST paid on an Exported Automobile

CRA Tags
ETA 261; ETA Sch VI, Part V, 12

1 October 1996 GST/HST Interpretation 11680-1[2] - GST Status of Rechargeable Calling Cards

CRA Tags
ETA 123(1) telecommunications facility; ETA 123(1) telecommunication service; ETA 142

1 October 1996 GST/HST Interpretation 12000-3[1] - Registration of Taxi Operators

CRA Tags
ETA 123(1) taxi business; ETA 240(1.1)

1 October 1996 GST/HST Interpretation 11640-3[9] - Application of the GST to Telemarketing Services Supplied by a Non-resident Corporation

CRA Tags
ETA Sch VI, Part V, 5; ETA Sch VI, Part V, 7

1 October 1996 GST/HST Interpretation 11870-4-2[2] - GST Rebate to Owner-builder

CRA Tags
ETA 191; ETA 254; ETA 256

1 October 1996 GST/HST Interpretation 1996-10-01 - Application of GST to Supplies of Real Property That Had Been Severed

CRA Tags
ETA Sch V, Part I, 9

1 October 1996 GST/HST Interpretation 11640-3[7] - Application of GST to Telecommunication Services After April 23, 1996

CRA Tags
ETA 141.1(2)(a); ETA 141.1(2)(b)(i) ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 22.1

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