GST/HST Severed Letters - 1997-02

HST severed letters, 1997-02

GST/HST Interpretation

28 February 1997 GST/HST Interpretation HQR499 - Applying the GST to the Proposed Restructuring of From to a Separate Corporation

CRA Tags
ETA Sch V, Part VI, 28

28 February 1997 GST/HST Interpretation HQR0000468 - Section 272

CRA Tags
ETA 272

28 February 1997 GST/HST Interpretation HQR0000510 - Letter From , Dated , 19XX

CRA Tags
ETA 234(1); ETA 254; ETA 254.1; ETA 256

28 February 1997 GST/HST Interpretation HQR0000143 - Supplementary Assessment Rolls -

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

27 February 1997 GST/HST Interpretation HQR0000151 - Tax on Licenses Issued by the Board

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

26 February 1997 GST/HST Interpretation HQR0000503 - Tax Status of Indian Band Management Activity

CRA Tags
ETA 191; ETA 257; ETA 259; ETA 148(1); ETA 169(1); ETA 240(1)

25 February 1997 GST/HST Interpretation HQR0000268 - Proposed Amendment to Section 153 - The "Trade-in Approach"

CRA Tags
ETA 153

24 February 1997 GST/HST Interpretation HQR0000481 - Harmonized Sales Tax

CRA Tags
ETA 136; ETA 144.1; ETA 165; ETA 354; ETA Sch IX, Part II, 2

21 February 1997 GST/HST Interpretation HQR77 - Request for Assistance Related to Supplies Made Between Municipalities

CRA Tags
ETA Sch V, Part VI, 22

20 February 1997 GST/HST Interpretation HQR0000012 - Application of GST to Coupon Booklets to be Redeemed for Air Transportation

CRA Tags
ETA 133; ETA 168(1)

20 February 1997 GST/HST Interpretation HQR0000274 - Application of the GST on Receivable Collection Services

CRA Tags
ETA Sch VI, Part V, 7

18 February 1997 GST/HST Interpretation HQR0000414 - International Cargo Containers

CRA Tags
ETA Sch VI, Part V, 6.2

17 February 1997 GST/HST Interpretation HQR0000377 - Tax Status of a Distribution Service for Arm's Length Promotional Publications

CRA Tags
ETA Sch V, Part VI, 6

17 February 1997 GST/HST Interpretation HQR0000212 - Clarification As to What Constitutes a "Music Lesson" and What Constitutes a Child-care Service (Rather than a Recreational Service) Under the Excise Tax Act (ETA)

CRA Tags
ETA Sch V, Part III, 9; ETA Sch V, Part IV, 1

14 February 1997 GST/HST Interpretation HQR0000489 - Lease of Nursing Homes

CRA Tags
ETA Sch V, Part I, 6.1

14 February 1997 GST/HST Interpretation HQR0000115 - GST Treatment of Payments Made Under

CRA Tags
ETA 141.01

11 February 1997 GST/HST Interpretation HQR0000436 - Export of Used Vehicles

CRA Tags
ETA Sch VI, Part V, 1

11 February 1997 GST/HST Interpretation HQR0000471 - Le terme université

CRA Tags
LTA 123(1) université; LTA Ann V, Partie III, 7

11 February 1997 GST/HST Interpretation HQR0000355 - Mixed Residential/Commercial Property and Section167

CRA Tags
ETA 123(1) "residential complex"; ETA 126; ETA 136(2); ETA 155; ETA 167; ETA 206; ETA 207; ETA Sch V, Part I

7 February 1997 GST/HST Interpretation HQR0000203 - Application of the GST to the Activities of Student Representative Councils

CRA Tags
ETA 174; ETA 175; ETA 259

6 February 1997 GST/HST Interpretation 11950-1 - Cemetery Plots

CRA Tags
ETA Sch V, Part VI, 25

6 February 1997 GST/HST Interpretation HQR0000026 - Indian Housing

CRA Tags
ETA 123; ETA 146; ETA 169(1); ETA 240(1)

6 February 1997 GST/HST Interpretation HQR0000048 - The Application of the GST to the Supply by Way of Sale of Beneficial Ownership in a Piece of Real Property

CRA Tags
ETA 211

3 February 1997 GST/HST Interpretation HQR0000470 - Application of the GST to Charitable Donations Tracked Using a Bar Code System

CRA Tags
ETA Sch V, Part V.1, 3

3 February 1997 GST/HST Interpretation HQR99 - Assessment Reports

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

3 February 1997 GST/HST Interpretation 11640-4[2] - Export of Tangible Personal Property

CRA Tags
ETA Sch VI, Part V, 12

GST/HST Ruling

18 February 1997 GST/HST Ruling HQR0000019 - Application of the GST to the Supply of a Meal Replacement

CRA Tags
ETA Sch VI, Part III, 1

3 February 1997 GST/HST Ruling HQR0000475 - GST Status of [Surgical Prosthesis] Imported Into Canada

CRA Tags
ETA Sch VI, Part II, 25

Archive

2024
October 2
August 10
July 28
June 18
May 9
April 7
February 5
January 31
2023
December 25
November 3
October 6
September 4
August 4
July 2
June 4
May 5
April 2
March 3
February 11
January 2
2022
December 6
November 6
October 5
September 3
August 2
July 2
June 5
April 15
March 11
February 6
January 8
2021
November 2
October 10
September 3
August 9
July 2
June 4
May 4
April 4
March 3
February 5
January 4
2020
December 4
November 4
October 2
September 2
August 5
July 2
June 1
March 2
February 1
January 1
2019
December 4
November 2
October 2
September 2
August 9
July 2
June 3
May 11
April 5
March 5
February 13
January 9
2018
December 6
November 1
September 4
August 6
July 3
June 7
May 6
April 5
March 11
February 5
January 8
2017
December 9
November 2
October 5
September 8
August 5
July 5
June 6
May 4
April 5
March 6
February 4
January 7
2016
December 4
November 4
October 7
September 2
August 7
July 7
June 6
May 4
April 2
March 7
February 3
January 3
2015
December 3
November 2
October 7
September 6
August 8
July 11
June 4
May 3
April 2
March 3
February 1
January 9
2014
December 4
November 3
October 2
September 8
August 8
July 12
June 10
May 7
April 4
March 10
February 12
January 7
2013
December 5
November 4
October 6
September 2
August 12
July 17
June 24
May 6
April 11
March 12
February 4
January 10
2012
December 9
November 15
October 20
September 10
August 12
July 14
June 13
May 4
March 12
February 10
January 5
2011
December 10
November 11
October 17
September 14
August 23
July 24
June 17
May 19
April 28
March 20
February 9
January 14
2010
December 13
November 15
October 9
September 7
August 13
July 23
June 10
May 7
April 15
March 16
February 9
January 10
2009
December 12
November 6
October 3
September 3
August 4
July 16
June 6
May 5
April 9
March 27
February 14
January 14
2008
December 18
November 18
October 11
September 9
August 13
July 15
June 10
May 11
April 6
March 17
February 15
January 13
2007
December 22
November 15
October 11
September 6
August 9
July 30
June 11
May 22
April 15
March 15
February 15
January 13
2006
December 10
November 11
October 13
September 41
August 16
July 10
June 24
May 14
April 19
March 21
February 22
January 27
2005
December 10
November 9
October 19
September 11
August 12
July 12
June 17
May 7
April 17
March 17
February 14
January 18
2004
December 18
November 12
October 13
September 22
August 26
July 23
June 23
May 15
April 15
March 26
February 9
January 10
2003
December 20
November 10
October 20
September 12
August 21
July 36
June 28
May 26
April 17
March 48
February 24
January 30
2002
December 36
November 19
October 21
September 19
August 30
July 27
June 23
May 20
April 6
March 21
February 10
January 24
2001
December 10
November 10
October 17
September 11
August 14
July 14
June 9
May 1
April 6
March 49
February 20
January 13
2000
December 11
November 13
October 28
September 25
August 23
July 42
June 31
May 21
April 22
March 53
February 17
January 30
1999
December 37
November 13
October 6
September 23
August 15
July 10
June 29
May 27
April 15
March 26
February 25
January 20
1998
December 46
November 35
October 45
September 54
August 38
July 44
June 30
May 32
April 28
March 34
February 16
1997
November 23
October 22
September 18
August 12
July 27
June 17
May 22
April 24
March 8
February 28
January 18
1996
December 16
November 15
October 17
September 9
August 32
July 9
June 19
May 25
April 19
March 46
February 25
January 31
1995
December 14
November 27
October 19
September 14
August 24
July 25
June 25
May 24
April 11
March 28
February 35
January 22
1994
December 4
November 10
October 10
September 18
August 36
July 15
June 9
May 10
April 9
March 10
February 15
January 2
1993
November 1
January 1
1992
November 1
March 1
February 1