GST/HST Severed Letters - 1997-11

HST severed letters, 1997-11

GST/HST Interpretation

28 November 1997 GST/HST Interpretation HQR0000627 - XXXXX concerning a review of the draft response to XXXXX dated March 27, 1997

CRA Tags
ETA 259; ETA Sch V, Part III, 9

27 November 1997 GST/HST Interpretation HQR0000611 - Tax Status of Airport Improvement Fees and Related Issues

CRA Tags
ETA 136(1), 144.1, 165

26 November 1997 GST/HST Interpretation HQR0000610 - Choix de l'article 211 par un non-inscrit - Formulaire FP-626

CRA Tags
LTA 211

26 November 1997 GST/HST Interpretation HQR0000889 - Demande de décision/interprétation

CRA Tags
LTA 123; LTA 349; LTA 356

25 November 1997 GST/HST Interpretation HQR0000850 - Supply Made to the Provincial Government

CRA Tags
ETA Sch V, Part VI, 6

24 November 1997 GST/HST Interpretation HQR0000349[1] - Règlement sur les coentreprises

CRA Tags
LTA 273

24 November 1997 GST/HST Interpretation HQR0000349[2] - Request to Amend the Joint Venture (GST) Regulations

CRA Tags
ETA 273

21 November 1997 GST/HST Interpretation HQR0000671 - Application of the GST/HST to the Provision of Laundry Services

CRA Tags
ETA 165(1)

21 November 1997 GST/HST Interpretation HQR0000747 - Tax Status of a Supply of Membership by a Non-Profit Organization

CRA Tags
ETA Sch V, Part VI, 17

19 November 1997 GST/HST Interpretation HQR0000535 - Bingo Association Entitlement To Rebate

CRA Tags
ETA Sch V, Part VI, 1

19 November 1997 GST/HST Interpretation HQR0000552 - Bingo Association Proceeds

CRA Tags
ETA Sch V, Part VI, 5.1; ETA Sch V, Part V.1, 1

19 November 1997 GST/HST Interpretation HQR0000582 - Application of the GST/HST to Life-time Leases of Low Rental Housing

CRA Tags
ETA 191

19 November 1997 GST/HST Interpretation HQR0000491 - Application of the GST/HST to Registration and Renewal Fees Collected from Motor Vehicle Dealers and Salespeople

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

12 November 1997 GST/HST Interpretation HQR0000023 - Application of Subsection 182(1) of the Excise Tax Act to Judicial Costs

CRA Tags
ETA 182; ETA 165; ETA 123(1) recipient; ETA 123(1) supply

12 November 1997 GST/HST Interpretation HQR0000183 - Tax Status of Payments for Damaged Grain Hopper Cars

CRA Tags
GST Memoranda Series, Chapter 1, Section 1.4, Goods and Services Tax Rulings

12 November 1997 GST/HST Interpretation HQR0000229 - Tax Status of Out-of-Court Settlement,

CRA Tags
ETA 123(1), 165(1)

12 November 1997 GST/HST Interpretation HQR0000754 - Charges Imposed by the

CRA Tags
ETA 154, 162

10 November 1997 GST/HST Interpretation HQR000455 - Disposals of Crown Real Property

CRA Tags
ETA 155, 155(2)

5 November 1997 GST/HST Interpretation HQR0000237 - Agency and Contractor Purchases on Behalf of Owners

CRA Tags
GST/HST Policy Statement P-182R, Credit Card Expenses - Use of the 6/106 Factor

5 November 1997 GST/HST Interpretation HQR0000405 - Application of the GST/HST to Recipients of Insurance Premiums

CRA Tags
GST/HST Policy Statement P-182, Determining The Meaning Of The Terms "Agent" And "Agency"

4 November 1997 GST/HST Interpretation HQR0000704 - Multi-employer Pension Plans

CRA Tags
ETA 169; ETA 259

1 November 1997 GST/HST Interpretation HQR0000188 - Whether a Lease with an Option to Purchase at a Bargain Price of $1 is to be Treated as a Lease or a Conditional Sale

CRA Tags
ETA Sch IX, Part II, 2; ETA Sch IX, Part I, 4

GST/HST Ruling

25 November 1997 GST/HST Ruling HQR0000640 - Application of the GST/HST to the Administrative Fees and Non-member Equalization Payments of a Trade Union

CRA Tags
ETA 123(1) membership; ETA 165(1); ETA 189; ETA 221(1)

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