GST/HST Severed Letters - 1997-07

HST severed letters, 1997-07

General Information Letter

22 July 1997 General Information Letter 11590-0611710-0111735-1 - General Information Letter

CRA Tags
ETA 123(1), 141.01(1.1)

GST/HST Interpretation

31 July 1997 GST/HST Interpretation HQR0000785 - Status as a Non-resident - Members of Visiting Forces

CRA Tags
ETA 165, 252(1)

28 July 1997 GST/HST Interpretation HQR0000458 - The Enlargement of Real Property by Way of Severance

CRA Tags
ETA Sch V, Part I, 9(2)(c)

25 July 1997 GST/HST Interpretation HQR0000456 - Application of the GST/HST to Semi-liquid and Semi-gelatinous Fruit Snacks

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

25 July 1997 GST/HST Interpretation HQR0000266 - The Application of the Goods and Services Tax (GST) to Supplies Between the (the Club) (the Town)

CRA Tags
ETA 123(1), 165(1), 211(1), (5), 259(2), (4), 209(1), 153(1), (2)

25 July 1997 GST/HST Interpretation HQR0000727 - Payments Made Under Subsection 677(1)(b) of the Canada Shipping Act

CRA Tags
Canada Shipping Act 677(1)(b)

24 July 1997 GST/HST Interpretation HQR0000336 - Release Fee for Lease of Public Lands

CRA Tags
ETA 165(1); ETA 136(1); ETA 146(e); ETA Sch V, Part VI, 20(1)

23 July 1997 GST/HST Interpretation RITS0511 - Clarification of the Administration of the Recently Amended Section 28 of Part VI of Schedule V to the Excise Tax Act

CRA Tags
ETA Sch V, Part VI, 28

23 July 1997 GST/HST Interpretation HQR0000522 - GST/HST Status of the Supply of Ingredients in the Preparation of Food

CRA Tags
ETA Sch VI, Part III, 1

22 July 1997 GST/HST Interpretation HQR0000399 - Modular and Mobile Homes

CRA Tags
ETA 123(1), 206(4), 193(1), 190(5), 254, 254.1, 256

18 July 1997 GST/HST Interpretation HQR 0000643 - Simplified Net Tax Calculation For Charities

CRA Tags
ETA 225.1, 199, 209, 123(1), 259

17 July 1997 GST/HST Interpretation HQR0000018 - Application of GST/HST to Frames and Lenses Which are Specially Designed Parts for Prescription Eyeglasses

CRA Tags
ETA Sch VI, Part II, 9; ETA Sch VI, Part II, 32

17 July 1997 GST/HST Interpretation HQR0000742 - Subsection 155(2) of the Excise Tax Act

CRA Tags
ETA 155(2)

11 July 1997 GST/HST Interpretation HQR0000416 - Purchase Sales Commissions - Financial Services

CRA Tags
ETA Sch VI, Part IX, 1

9 July 1997 GST/HST Interpretation HQR0000422 - Tax Status Of Supply Of Training Courses

CRA Tags
ETA 259(2)

9 July 1997 GST/HST Interpretation HQR0000382 - Transfer Sale of Equitable Interest In Real Property -

CRA Tags
ETA Sch V, Part I, 2

8 July 1997 GST/HST Interpretation HQR0000556 - Treatment of Intermediary Brokers under Financial Services (GST) Regulations SOR 91-26

CRA Tags
ETA 138; ETA 185; SOR 91-26

4 July 1997 GST/HST Interpretation HQR0000512 - Aircraft Parking

CRA Tags
ETA Sch V, Part VI, 25

4 July 1997 GST/HST Interpretation HQR0000258 - The Retention of Visitor Rebate Forms and/or Receipts

CRA Tags
ETA 301, 303

3 July 1997 GST/HST Interpretation HQR0000412 - Tax Status of Out-of-Court Settlement,

CRA Tags
ETA 182

2 July 1997 GST/HST Interpretation HQR0000497 - Transactions Between

CRA Tags
ETA 123, 142, 169, 180, 240

1 July 1997 GST/HST Interpretation RITS00476 - GST Status of Supplies by Water Haulers

CRA Tags
ETA Sch V, Part VI, 23

1 July 1997 GST/HST Interpretation 11680-1 - Application of GST to a Supply of Internet Access and Web Page to Non-Residents

CRA Tags
ETA 123(1), 142.1

1 July 1997 GST/HST Interpretation HQR0000519 - Section 153(4) - The "Trade-in Approach"

CRA Tags
ETA 153(4)

1 July 1997 GST/HST Interpretation HQR0000107 - Application of Section 9 of Part I of Schedule V to the Excise Tax Act to a Subdivision or Severance of Lots

CRA Tags
ETA Sch V, Part I, 9

1 July 1997 GST/HST Interpretation HQR0000569 - Section 162 - Exploitation of a Timber Resource

CRA Tags
ETA 162

1 July 1997 GST/HST Interpretation HQR0000352 - GST/HST Status of the Supply of Food or Beverages for Human Consumption

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

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