GST/HST Severed Letters - 1998-03

HST severed letters, 1998-03

GST/HST Interpretation

31 March 1998 GST/HST Interpretation HQR0000686 - Supply of Cemetery Plots by Registered Charities

CRA Tags
ETA 123(1); ETA 136(1); ETA 165; ETA 261; ETA Sch V, Part VI, 25

31 March 1998 GST/HST Interpretation HQR0000758 - Acquisitions By University Bookstore

CRA Tags
ETA 169(1), 141(1), 141.01(2), 141.01(5)

31 March 1998 GST/HST Interpretation HQR0000820 - The Meaning of "Otherwise than Exclusively in the Course of a Commercial Activity" for the Purpose of Subsection 3(2) of the Joint Venture (GST) Regulations [SOR/91-36]

CRA Tags
ETA 273(1); SOR/91-36 3(2)

31 March 1998 GST/HST Interpretation HQR0000943[2] - Application of the GST/HST to Telemarketing Services

CRA Tags
ETA 123(1) financial service

27 March 1998 GST/HST Interpretation HQR0001058 - Acquisition of Real Property

CRA Tags
ETA 165(1), 221(2), 228(4), 169(1)

27 March 1998 GST/HST Interpretation HQR000006 - GST/HST on Gifts of Fee Simple Mines and Minerals and Assignments of Petroleum and Natural Gas Leases

CRA Tags
ETA 123(1), 126, 155, 162

27 March 1998 GST/HST Interpretation HQR0000478 - Licence to Use Office Equipment

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

27 March 1998 GST/HST Interpretation HQR0000529 - Refunding of GST/HST on Non-Refundable Airline Tickets

CRA Tags
ETA 123, 133(b), 232(2)(b)

26 March 1998 GST/HST Interpretation HQR0001104 - GST/HST Status of the Supply of Contact Lenses

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

23 March 1998 GST/HST Interpretation HQR0000951 - GST on Paramedical Services Used in the Underwriting of a Life Insurance Policy

CRA Tags
ETA Sch V, Part II, 5; ETA Sch V, Part II, 10, 123(1)

20 March 1998 GST/HST Interpretation HQR0000262 - Contract de location Acquisition d'une voiture de tourisme

CRA Tags
LTA 169, 235

19 March 1998 GST/HST Interpretation HQR000107 - GST/HST Status of the Supply of

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

19 March 1998 GST/HST Interpretation HQR0000738 - Un éclaircissement sur la portée de l'article 23 modifié de la partie II de l'annexe VI de la Loi sur la taxe d'accise

CRA Tags
LTA Ann. VI, partie II, 23

17 March 1998 GST/HST Interpretation HQR0001051 - Shipping and Handling Fees on Books

CRA Tags
ETA 259.1(2)

17 March 1998 GST/HST Interpretation HQR0001083 - Election -

CRA Tags
ETA 150

17 March 1998 GST/HST Interpretation HQR0001004 - Landlease Retirement Community

CRA Tags
ETA 123(1); ETA 165(1); ETA 169(1); ETA 191(1); ETA 138; ETA Sch V, Part I

16 March 1998 GST/HST Interpretation HQR0001044 - Subsection 169(1) of the Excise Tax Act (ITC's)

CRA Tags
ETA 169(1); ETA Sch V, Part VI, 17

16 March 1998 GST/HST Interpretation HQR0000669 - PROPOSED LAW/REGULATION Existing Motor Vehicle Leases and HST

CRA Tags
ETA 136; ETA 153; ETA 218.1; ETA 354

13 March 1998 GST/HST Interpretation HQR0001093 - Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the Supply of Contact Lenses

CRA Tags
ETA Sch VI, Part II, 9

11 March 1998 GST/HST Interpretation HQR 0000308 - Winemaking Kits

CRA Tags
ETA 137; ETA 138; ETA Sch VI, Part III

11 March 1998 GST/HST Interpretation HQR0000734 - Regional Municipality of Recycling Operations

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

5 March 1998 GST/HST Interpretation HQR0000928 - Change-in-Use and the Combined Supply of Real Property

CRA Tags
ETA Sch V, Part I, 6; ETA 123(1); ETA 190(1); ETA 191(1); ETA 192(3)

4 March 1998 GST/HST Interpretation HQR000103 - Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the Supply of Contact Lenses

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

3 March 1998 GST/HST Interpretation HQR0000523 - Qualifying Non-profit Organizations

CRA Tags
ETA 259; ETA 259(2)

3 March 1998 GST/HST Interpretation HQR0000839 - Application of the GST/HST on the Construction of a Replacement Storage Facility During the Terms of a Lease

CRA Tags
ETA Sch V, Part VI, 25

3 March 1998 GST/HST Interpretation HQR0001034 - Application of the GST/HST to Memberships of Provincial Housestaff Associations

CRA Tags
ETA Sch V, Part VI, 17

2 March 1998 GST/HST Interpretation HQR0000567 - Applications of the GST/HST to the Services of a Low Emissions Vehicle Program

CRA Tags
ETA 123(1) non-profit organization; ETA 133; ETA 135; ETA 141.01; ETA 153(1); ETA 153(3); ETA 165(1); ETA 181.1; ETA Sch V, Part VI, 10

2 March 1998 GST/HST Interpretation HQR0000948 - Railroad Crossing Maintenance Payments

CRA Tags
ETA 123(1), 165(1), 165(2)

GST/HST Ruling

31 March 1998 GST/HST Ruling HQR0001001 - Effect of Charity Annulment on GST Rebates

CRA Tags
ETA 259

31 March 1998 GST/HST Ruling HQR0000737 - Application of the GST/HST to Membership Dues

CRA Tags
ETA 189(a)(i); ETA Sch V, Part VI, 17

31 March 1998 GST/HST Ruling HQR0000985 - "Like Fund-raising Events"

CRA Tags
ETA Sch V, Part V.1, 2

30 March 1998 GST/HST Ruling HQR0000566 - Life Underwriters Association of Canada

CRA Tags
ETA Sch V, Part III, 1

27 March 1998 GST/HST Ruling HQR0001017 - Application of the GST/HST to the Importation into Canada of

CRA Tags
ETA 169; ETA 180; ETA 216; ETA 261

27 March 1998 GST/HST Ruling HQR0000937 - Application of the GST/HST to the Subcontract for Fabrication and Testing of an Enhanced Ignition System

CRA Tags
ETA Sch VI, Part V, 23

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