GST/HST Severed Letters - 1997-05

HST severed letters, 1997-05

GST/HST Interpretation

30 May 1997 GST/HST Interpretation HQR0000629 - Registered Pension Plans -

CRA Tags
ETA 259

29 May 1997 GST/HST Interpretation HQR0000360 - L'application de l'alinéa 1c) de la partie V de l'annexe VI de la Loi sur la taxe d'accise (la Loi) aux différents procédés effectués par les commerçants de peaux d'animaux.

CRA Tags
LTA Ann. VI, partie V, 1(c)

26 May 1997 GST/HST Interpretation HQR214[1] - Choix visant les fournitures exonérées - Para. 150(1) LTA -

CRA Tags
LTA 126; LTA 155

22 May 1997 GST/HST Interpretation HQR0000551 - Fourniture d'un immeuble par bail emphytéotique

CRA Tags
LTA 211

22 May 1997 GST/HST Interpretation HQR0000446 - Sale/Lease of Residential Complex

CRA Tags
ETA 191(1)(b)(i)

21 May 1997 GST/HST Interpretation HQR0000283 - Freight Transportation Services

CRA Tags
ETA Sch VI, Part VII, 8

20 May 1997 GST/HST Interpretation HQR0000296[1] - Non-resident Permanent Establishment and Security Requirement

CRA Tags
ETA 240(6)

16 May 1997 GST/HST Interpretation HQR0000534 - Amalgamation/Registration

CRA Tags
ETA 141.1(1)(b)

15 May 1997 GST/HST Interpretation HQR0000039 - - Travel Allowances

CRA Tags
ETA 174

13 May 1997 GST/HST Interpretation HRQ0000553 - GST Exemption for Site Rentals in a Residential Trailer Park

CRA Tags
ETA Sch V, Part I, 7(b)

13 May 1997 GST/HST Interpretation HQR0000572 - The Application of the GST/HST to Purchases of Airline Tickets by an Indian Band From a Travel Agent on a Reserve.

13 May 1997 GST/HST Interpretation HQR0000255 - Application of Section 318 of the Excise Tax Act

CRA Tags
ETA 121; ETA 228(6); ETA 228(7); ETA 239(1); ETA 315; ETA 318

13 May 1997 GST/HST Interpretation HQR0000448 - Application of the GST to Voluntary Contributions Made by Lifetime Members of a Club

13 May 1997 GST/HST Interpretation HQR0000492 - International Freight - Canada Post

CRA Tags
ETA Sch VI, Part VII, 6

12 May 1997 GST/HST Interpretation HQR0000189 - Prise en paiement entre mains tierces et application du paragraphe 183(1) - N/Ref. : 95-0109595

CRA Tags
LTA 183

9 May 1997 GST/HST Interpretation HQR0000652 - Amendment to Section 153 - The "Trade-in Approach"

CRA Tags
ETA 153(4); ETA 153(5)

9 May 1997 GST/HST Interpretation HQR0000429 - Potential for Liability When Handling GST for Customers

CRA Tags
ETA 225(1)

9 May 1997 GST/HST Interpretation HQR0000485 - Drop-Shipments

CRA Tags
ETA 143; ETA 179

6 May 1997 GST/HST Interpretation HQR 125 - Municipal Status Request -

CRA Tags
ETA Sch V, Part VI, 10

5 May 1997 GST/HST Interpretation HQR0000638[1] - Rebate of Tax on Goods Imported, Tax Paid and Subsequently Exported

CRA Tags
ETA 215.1(1)

2 May 1997 GST/HST Interpretation HQR0000373 - The Application of GST to Money and Services Provided by

CRA Tags
ETA 135

1 May 1997 GST/HST Interpretation HQR0000457 - Application of the GST on Financial Services Provided by an Insurer

CRA Tags
ETA 123(1) financial service

Archive

2023
September 4
August 4
July 2
June 4
May 5
April 2
March 3
February 11
January 2
2022
December 8
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
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