GST/HST Severed Letters - 1998-10

HST severed letters, 1998-10

GST/HST Interpretation

28 October 1998 GST/HST Interpretation HQR0001314 - Tax Status of Observer Services Supplied by Public Sector Companies to Resident and Non-resident Fishers

CRA Tags
ETA 123(1) Newfoundland offshore area; ETA 123(1) Nova Scotia offshore area; ETA 123(1) offshore activity; ETA 123(1) recipient; ETA 123(2); ETA 142(1)(g); ETA 142(2)(g); ETA 144.1; ETA 165; ETA Sch V; ETA Sch VIII; ETA Sch IX, Part V

28 October 1998 GST/HST Interpretation HQR0000555 - Tax Treatment of Second Language Instruction

CRA Tags
ETA Sch V, Part III, 11

27 October 1998 GST/HST Interpretation HQR0001375 - Long Term Lease of Real Property Schedule V, Part VI, section 25

CRA Tags
ETA 123(1) business; ETA 123(1) public sector body; ETA 123(1) public service body; ETA 123(1) supply; ETA 136(1); ETA 211(1); ETA Sch V, Part VI, 1 public sector body; ETA Sch V, Part VI, 1 public service body; ETA Sch V, Part VI, 25

26 October 1998 GST/HST Interpretation HQR0000814 - Continuous Journey and Accommodation Rebate

CRA Tags
ETA Sch VI, Part VII, 3; ETA 252.1(5)

26 October 1998 GST/HST Interpretation HQR0001065 - Application of Subsection 167(1.1) to Payment to Recipient

CRA Tags
ETA 167(1); ETA 167(1.1); ETA 123(1); ETA 232(2); ETA 165(1)

26 October 1998 GST/HST Interpretation HQR0001284 - Tax Status of Membership Clubs

23 October 1998 GST/HST Interpretation HQR0001326[2] - ITC Entitlement Under the Special Quick Method for Public Service Bodies

CRA Tags
ETA 227(1); ETA 123(1) improvement; ETA Sch V, Part VI, 25(g); ETA 211; SOR/91-51 Part V

23 October 1998 GST/HST Interpretation HQR0000539 - GST/HST Treatment of Claims Filed Against Carriers for Goods Lost and/or Damaged During Shipment

CRA Tags
ETA 182; ETA 232(2)

23 October 1998 GST/HST Interpretation HQR0000055 - Restitution for Damages

CRA Tags
ETA 182

23 October 1998 GST/HST Interpretation HQR0000056 - Damage Claims Involving Damage to the Guard Rail of a Provincially Owned Bridge

CRA Tags
ETA 182

22 October 1998 GST/HST Interpretation HQR0000589 - Subdivision of Lot and Subsequent Sale

CRA Tags
ETA 123(1) builder; ETA 123(1) supply; ETA 191(1); ETA 196.1; ETA 208(2); ETA Sch V, Part I, 2; ETA Sch V, Part I, 9

20 October 1998 GST/HST Interpretation HQR0001365 - Application de l'alinéa 225(4)c)

CRA Tags
LTA 225(4)

20 October 1998 GST/HST Interpretation HQR0001221 - Egg Production Agreement

CRA Tags
ETA 123(1); ETA 165(1); ETA Sch VI, Part III; ETA Sch VI, Part IV

20 October 1998 GST/HST Interpretation HQR0001286 - Temporary Importation of Equipment for Evaluation Purposes

19 October 1998 GST/HST Interpretation HQR0001309 - Application of Section 5 of Schedule VII to the Excise Tax Act (Act)

CRA Tags
ETA Sch VII

19 October 1998 GST/HST Interpretation HQR0001372 - Eligibility for Rebate of Tax Paid in Error

CRA Tags
ETA 123(1); ETA 150; ETA 143(1); ETA 217, ETA 218

16 October 1998 GST/HST Interpretation HQR0001302 - GST on Imported Capital Equipment

CRA Tags
ETA 212; ETA 169; ETA 240; ETA Sch VIII

16 October 1998 GST/HST Interpretation HQR0001369 - New Housing Rebate for Individual Builder

CRA Tags
ETA 256

15 October 1998 GST/HST Interpretation HQR0000912 - Clarification of the Tax Status Regarding the Services of

CRA Tags
ETA Sch V, Part II

15 October 1998 GST/HST Interpretation HQR0001016 - Penalty and Interest on Closely Related Group of Joint Filers

15 October 1998 GST/HST Interpretation HQR0001048 - Supplies of Lunch Combinations and Snack Combinations

CRA Tags
ETA Sch VI, Part III, 1

15 October 1998 GST/HST Interpretation HQR0000735 - GST Zero-Rated Entitlements

CRA Tags
ETA Sch VI, Part VII, 1; ETA Sch VI, Part VII, 2; ETA Sch VI, Part VII, 3

13 October 1998 GST/HST Interpretation HQR0000915 - Purchase of Real Property

CRA Tags
ETA Sch V, Part I, 9; ETA 123(1) business

8 October 1998 GST/HST Interpretation HQR0000834 - Application of Section 237

CRA Tags
ETA 237

8 October 1998 GST/HST Interpretation HQR0000994 - Reimbursed Amounts & Termination Penalty Fees

CRA Tags
ETA 182; ETA 142(2)(c)(i)

5 October 1998 GST/HST Interpretation HQR0001307 - Long-term Lease of Real Property by a Municipality

CRA Tags
ETA Sch V, Part VI, 25; ETA 136(1); ETA 123(1) commercial activity; ETA 123(1) public service body; ETA 209(1)

5 October 1998 GST/HST Interpretation HQR0001153 - Application of the GST/HST to the Purchase of a House

CRA Tags
ETA 123(1) insurance policy; ETA 254

2 October 1998 GST/HST Interpretation HQR0000898 - Application of the GST/HST to Rates, Tolls, and Charges for a Electronic Toll Collection System

CRA Tags
ETA 123(1) supply; ETA Sch V, Part VI, 6; ETA Sch V, Part VIII, 2

2 October 1998 GST/HST Interpretation HQR0001063 - Sale of Real Property

2 October 1998 GST/HST Interpretation HQR0000385 - REQUEST FOR INFORMATION Front-ending Agreements -

CRA Tags
ETA Sch V, Part VI, 20(c); ETA Sch V, Part VII; ETA 123(1)

1 October 1998 GST/HST Interpretation HQR0001326[1] - ITC Entitlement Under the Special Quick Method for Public Service Bodies

CRA Tags
ETA 227(1); ETA 123(1) improvement; ETA Sch V, Part VI, 25(g); ETA 211; SOR/91-51 Part V

1 October 1998 GST/HST Interpretation HQR0001343 - Election Expenses

CRA Tags
ETA Sch V, Part VI, 6

1 October 1998 GST/HST Interpretation HQR0001068 - Beer Brewing and Wine Making Premises

CRA Tags
ETA 2; ETA 27; ETA 28; ETA 54; ETA 232; ETA 123(1); ETA 223(1); ETA 223(2); EA 172(1)

1 October 1998 GST/HST Interpretation HQR0001111 - Application of the GST to the Supply of a Law Enforcement Service to the Royal Canadian Mounted Police (RCMP)

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

GST/HST Ruling

28 October 1998 GST/HST Ruling HQR0001323 - Tax Treatment of English Language Instruction

CRA Tags
ETA Sch V, Part III, 11

23 October 1998 GST/HST Ruling HQR0001226 - Importation of Prescribed Publications and Software

CRA Tags
ETA 143.1; ETA Sch VII, 7.1

22 October 1998 GST/HST Ruling HQR0001094 - GST Registration

22 October 1998 GST/HST Ruling HQR0001228 - Royalty Paid for Gravel Purchases

15 October 1998 GST/HST Ruling HQR0001212 - Application of the GST/HST to Service Charges for Customer Parking

14 October 1998 GST/HST Ruling HQR0001268 - HST Application for School Lunch Programs

CRA Tags
ETA Sch V, Part III, 12; ETA Sch V, Part III, 14

14 October 1998 GST/HST Ruling HQR0000761 - Tax Treatment of English Language Instruction

CRA Tags
ETA Sch V, Part III, 11; ETA 123(1) school authority; ETA 123(1) public college; ETA 123(1) university

2 October 1998 GST/HST Ruling HQR0000106 - Territorial Lands Act and Federal Real Property Act

CRA Tags
ETA 146; ETA 162; ETA Sch V, Part VI, 20(a); ETA Sch V, Part VI, 20(e); ETA Sch V, Part VI, 20(k); ETA Sch V, Part VI, 20(l)

2 October 1998 GST/HST Ruling HQR0000931 - Tax Treatment of Language Instruction

CRA Tags
ETA Sch V, Part III, 11; ETA 123(1) school authority; ETA 123(1) public college; ETA 123(1) university; ETA 240; ETA 148

2 October 1998 GST/HST Ruling HQR0000932 - Application of the GST/HST to Supplies of Designated Company Services Made to a Municipality

CRA Tags
ETA Sch V, Part VI, 28; ETA 123(1)

1 October 1998 GST/HST Ruling HQR0001341 - Application of the GST/HST to the Supply of "Lunchables"

CRA Tags
ETA Sch VI, Part III

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