GST/HST Severed Letters - 1998-06

HST severed letters, 1998-06

GST/HST Interpretation

29 June 1998 GST/HST Interpretation 1998-06-29 - Tax Status of Environmental Programs and Education Courses Offered as Tour Package

CRA Tags
ETA 163(3); ETA 240(2)

29 June 1998 GST/HST Interpretation HQR0001173 - Zero-Rated Sales for Export

CRA Tags
ETA 144.1; ETA 142; ETA Sch VI, Part V, 1; ETA Sch VI, Part V, 12

29 June 1998 GST/HST Interpretation HQR0000217 - Damage Claims

CRA Tags
ETA 182(1)

26 June 1998 GST/HST Interpretation HQR0001217 - Goods Mailed for Export

CRA Tags
ETA Sch VI, Part V, 12

26 June 1998 GST/HST Interpretation HQR0000562 - Services Provided by the Pest Control Regulatory Agency

CRA Tags
ETA 146; ETA 165; ETA 189.1; ETA Sch V, Part VI, 20(c)

26 June 1998 GST/HST Interpretation HQR0001098 - GST/HST Status of Kindergarten Fees

CRA Tags
ETA Sch V, Part II; ETA Sch V, Part III

25 June 1998 GST/HST Interpretation HQR0001026 - Notion de «consignataire» aux fins de l'application des règles relatives aux livraisons directes

CRA Tags
LTA 179(1); LTA 179(2); LTA 217; LTA 218

23 June 1998 GST/HST Interpretation HQR0001135 - Application of the GST/HST to Certain Domestic Insurance Transactions

CRA Tags
ETA 149(1)(a)(v); ETA 225.2(1)(a)

17 June 1998 GST/HST Interpretation HQR0001075 - ITCs After Self Supply

CRA Tags
ETA 191(3), 152(1), 168(1), 169(1)

15 June 1998 GST/HST Interpretation HQR0000574 - Passenger Transportation Service - Place of Supply - S. 2/VI/IX

CRA Tags
ETA Sch IX, Part VI, 2

12 June 1998 GST/HST Interpretation HQR0000879 - Application of the GST to Surrender Charges

CRA Tags
ETA 123(1), 131

11 June 1998 GST/HST Interpretation HQR0001125 - Rebates in Respect of Clergy Residences

CRA Tags
ETA 259(3); SOR/91-37 4(1)(h)(i)

11 June 1998 GST/HST Interpretation HQR0001147 - Permanent Establishment and Zero-Rated Services

CRA Tags
ETA 133; ETA 132(2); ETA 136.1(2); ETA Sch VI, Part V, 23

11 June 1998 GST/HST Interpretation HQR0001181 - Application of the GST/HST to the Supply of Hands-on Computer Software Training Workshops

CRA Tags
ETA Sch VI, Part V, 7

10 June 1998 GST/HST Interpretation HQR0001170 - Sale of Real Property to HST Registrant

CRA Tags
ETA 221(2)(b); ETA 136(2); ETA Sch V, Part I, 2

9 June 1998 GST/HST Interpretation HQR0000793 - Fourniture par acte constitutif d'emphytéose

CRA Tags
LTA Ann. V, partie VI, 25

9 June 1998 GST/HST Interpretation HQR 0000695 - Application of GST to Postage Stamps Purchased on Reserve

CRA Tags
Technical Information Bulletin B-039R, GST Administrative Policy Application of GST to Indians

9 June 1998 GST/HST Interpretation HQR0000787 - Fourniture d'un terrain par acte constitutif d'emphytéose

CRA Tags
LTA 133(a), 153(1)(b)

8 June 1998 GST/HST Interpretation HQR0000047 - GST Treatment of Postage Stamps

CRA Tags
Indian Act 87; Technical Information Bulletin B-039R, GST Administrative Policy Application of GST to Indians

5 June 1998 GST/HST Interpretation HQR0001205 - Possibilité de taxer les revenus de commandites provenant de corporations privées

CRA Tags
LTA Ann. V, partie V.1, 1(e) LTA 225.1(6)

5 June 1998 GST/HST Interpretation HQR0000305 - Permits Provided to Contractors and Inspection Services Provided Under Agreement

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

4 June 1998 GST/HST Interpretation HQR0001139 - Life Leases and Fair Market Value/Public Sector Bodies

CRA Tags
ETA 191.1

4 June 1998 GST/HST Interpretation HQR0000789 - 177(1)b) - interprétation du syntagme "fourniture liée"

CRA Tags
LTA 177(1)b)

3 June 1998 GST/HST Interpretation HQR0001127 - Place of Supply of Prepaid Cellular Telephone Cards

CRA Tags
ETA 142.1; ETA 144.1; ETA Sch IX, Part VIII, 2

2 June 1998 GST/HST Interpretation HQR0001027 - Lease of

CRA Tags
ETA Sch V, Part I, 6(a)

1 June 1998 GST/HST Interpretation 11680-6 - Place of Supply Rules Related to Prepaid Telephone Cards

CRA Tags
ETA Sch IX, Part VIII, 2(a)

1 June 1998 GST/HST Interpretation 116951 - Third Party Remittance of GST/HST - Policy Statement (P-131)

GST/HST Ruling

29 June 1998 GST/HST Ruling HQR0001124 - Tax Status of Phlebotomy Services

CRA Tags
ETA Sch V, Part II

17 June 1998 GST/HST Ruling HQR0001019 - Application of the GST/HST to Annual Dues of Members that Fund the Operating Costs of a Not-for-profit Campground

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

2 June 1998 GST/HST Ruling HQR0000368 - on the Activities of

CRA Tags
ETA Sch VI, Part IV, 1

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