GST/HST Severed Letters - 1998-11

HST severed letters, 1998-11

GST/HST Interpretation

30 November 1998 GST/HST Interpretation HQR00001238 - Overriding Royalty Payments

30 November 1998 GST/HST Interpretation HQR0001361 - Operations of a Used Goods Dealer

25 November 1998 GST/HST Interpretation HQR0001352 - Sale by Auction of Motor Vehicles to Non-Residents

CRA Tags

ETA 177(1.3)

24 November 1998 GST/HST Interpretation HQR0001383 - Énoncé de politique P-193 (révisé);

CRA Tags

LTA 136.1(2); LTA 142(1)g); LTA 142(2)g); LTA 144.1; LTA Ann. IX, partie V, 2; LTA Ann. IX, partie V, 3

24 November 1998 GST/HST Interpretation HQR0001317 - Farm Fuel Distribution Allowance

23 November 1998 GST/HST Interpretation HQR0001407 - Request for GST Interpretation - Eligibility of Input Tax Credit (ITC) on Startup Costs -

23 November 1998 GST/HST Interpretation HQR0001184 - Dedicated Telecommunications Channel

CRA Tags

ETA 136.4; ETA 123(1); ETA 165(1); ETA 165(2); ETA Sch IX, Part VIII, 3

23 November 1998 GST/HST Interpretation HQR0000980 - Foreign Income and the Small Supplier Threshold

CRA Tags

ETA 148(1); ETA 123(1) business; ETA 123(1) commercial activity; ETA 123(1) employee; ETA 123(1) service; ETA 123(1) supply; ETA 123(1) taxable supply

20 November 1998 GST/HST Interpretation HQR0001192 - GST Rebate Claims by a Hospital for Taxable Inputs Purchased for Re-Supply to an NPO

CRA Tags

ETA 154; ETA 259; ETA Sch V, Part V.1, 5; ETA Sch V, Part VI, 6

20 November 1998 GST/HST Interpretation HQR0001322 - Supply of Blood and Blood Derivatives By a Charity

CRA Tags

ETA Sch V, Part V.1, 5; ETA Sch V, Part V.1, 6.1; ETA Sch VI, Part I, 2

20 November 1998 GST/HST Interpretation HQR0001334 - Sales of Roof Trusses to Indians

19 November 1998 GST/HST Interpretation HQR0001266 - Special Quick Method for Public Service Bodies

CRA Tags

SOR/91-51 21(1)C(b)

18 November 1998 GST/HST Interpretation HQR0001174 - GST/HST Status of Sponsorship Agreements for Amateur Athletes

CRA Tags

ETA 133; ETA 134; ETA 269; ETA 123(1) commercial activity; ETA 123(1) person; ETA 123(1) supply; ETA 123(1) taxable supply; ETA 165(1); ETA 165(2)

17 November 1998 GST/HST Interpretation HQR0000084 - Choix prévu au paragraphe 191(7) camps forestiers

17 November 1998 GST/HST Interpretation HQR0000871 - GST/HST Status of Amino Acid Feed Ingredients

CRA Tags

ETA Sch VI, Part IV, 10

16 November 1998 GST/HST Interpretation HQR0001278 - Application of GST/HST to Parks Canada Real Property Transactions

CRA Tags

ETA 123(1) residential complex; ETA 123(1) residential trailer park; ETA 123(1) residential unit; ETA 165(1); ETA Sch V, Part I, 6; ETA Sch V, Part I, 6.1; ETA Sch V, Part I, 7

12 November 1998 GST/HST Interpretation HQR0001360 - Section 254 Rebate on Contractor Built Home

CRA Tags

ETA 123; ETA 254(2); ETA 256(2)

12 November 1998 GST/HST Interpretation HQR0001392 - Administration Services Provided to Mutual Fund Sales Associates

CRA Tags

ETA 123(1) financial service (l); ETA 165(1)

12 November 1998 GST/HST Interpretation HQR0001351 - Subsections 179(2) and 179(3) of the Excise Tax Act (Act)

CRA Tags

ETA 142(1)(a); ETA 142(1)(g); ETA 123(1); ETA 179(2); ETA 179(3); ETA 217; ETA 218; ETA 218.1

10 November 1998 GST/HST Interpretation HQR0001357 - Bankruptcy and Insolvency: The Superintendent's Levy

9 November 1998 GST/HST Interpretation HQR0001207 - Application of the GST/HST to

CRA Tags

ETA Sch V, Part II, 10

6 November 1998 GST/HST Interpretation HQR0001020 - Supplies of Single Lots in a Bare Land Strata Plan which is a Residential Trailer Park

CRA Tags

ETA 123(1) mobile home; ETA 123(1) residential trailer park; ETA 123(1) trailer park; ETA 169(1); ETA 190(3); ETA 190(4); ETA 190(5); ETA Sch V, Part I, 5.2; ETA Sch V, Part I, 5.3; ETA Sch V, Part I, 7(a); ETA Sch V, Part I, 7(b)

18 November 1998 GST/HST Ruling HQR000261 - Taxable Status of Reimbursements to the Crown (DND) for Loss/Damage of Property

17 November 1998 GST/HST Ruling HQR000066 - Taxable Status of Reimbursements to the Crown (DND) for Loss/Damage of Property

12 November 1998 GST/HST Ruling HQR0001119 - Children's Books and Computer Books

9 November 1998 GST/HST Ruling HQR0001247 - Tax Status of Children's Overnight Camp and Rental of Camp Facilities

CRA Tags

ETA 165(1); ETA Sch V, Part V.1, 1; ETA Sch V, Part V.1, 3

5 November 1998 GST/HST Ruling HQR0001049 - Application of the GST/HST to a Certification Workshop Supplied to Non-residents

CRA Tags

ETA Sch VI, Part V, 18

4 November 1998 GST/HST Ruling HQR0001325 - Application of the GST/HST to the Sale of Lots

CRA Tags

ETA 123(1) builder; ETA 123(1) residential complex; ETA 191(1); ETA Sch V, Part I, 2; ETA Sch V, Part I, 4; ETA Sch V, Part I, 14

Archive

2023

September	4
August	4
July	2
June	4
May	5
April	2
March	3
February	11
January	2

2022

December	8
November	6
October	5
September	3
August	2
July	2
June	5
April	15
March	11
February	6
January	8

2021

November	2
October	10
September	3
August	9
July	2
June	4
May	4
April	4
March	3
February	5
January	4

2020

December	4
November	4
October	2
September	2
August	5
July	2
June	1
March	2
February	1
January	1

2019

December	4
November	2
October	2
September	2
August	9
July	2
June	3
May	11
April	5
March	5
February	13
January	9

2018

December	6
November	1
September	4
August	6
July	3
June	7
May	6
April	5
March	11
February	5
January	8

2017

December	9
November	2
October	5
September	8
August	5
July	5
June	6
May	4
April	5
March	6
February	4
January	7

2016

December	4
November	4
October	7
September	2
August	7
July	7
June	6
May	4
April	2
March	7
February	3
January	3

2015

December	3
November	2
October	7
September	6
August	8
July	11
June	4
May	3
April	2
March	3
February	1
January	9

2014

December	4
November	3
October	2
September	8
August	8
July	12
June	10
May	7
April	4
March	10
February	12
January	7

2013

December	5
November	4
October	6
September	2
August	12
July	17
June	24
May	6
April	11

2012

December	9
November	15
October	20
September	10
August	12
July	14
June	13
May	4
March	12
February	10
January	5

2011

December	10
November	11
October	17
September	14
August	23
July	24
June	17
May	19
April	28
March	20
February	9
January	14

2010

December	13
November	15
October	9
September	7
August	13
July	23
June	10
May	7
April	15
March	16
February	9
January	10

2009

December	12
November	6
October	3
September	3
August	4
July	16
June	6
May	5
April	9
March	27
February	14
January	14

2008

December	18
November	18
October	11
September	9
August	13
July	15
June	10
May	11
April	6
March	17
February	15
January	13

2007

December	22
November	15
October	11
September	6
August	9
July	30
June	11
May	22
April	15
March	15
February	15
January	13

2006

December	10
November	11
October	13
September	41
August	16
July	10
June	24
May	14
April	19
March	21
February	22
January	27

2005

December	10
November	9
October	19
September	11
August	12
July	12
June	17
May	7
April	17
March	17
February	14
January	18

2004

December	18
November	12
October	13
September	22
August	26
July	23
June	23
May	15
April	15
March	26
February	9
January	10

2003

December	20
November	10
October	20
September	12
August	21
July	36
June	28
May	26
April	17
March	48
February	24
January	30

2002

December	36
November	19
October	21
September	19
August	30
July	27
June	23
May	20
April	6
March	21
February	10
January	24

2001

December	10
November	10
October	17
September	11
August	14
July	14
June	9
May	1
April	6
March	49
February	20
January	13

2000

December	11
November	13
October	28
September	25
August	23
July	42
June	31
May	21
April	22
March	53
February	17
January	30

1999

December	37
November	13
October	6
September	23
August	15
July	10
June	29
May	27
April	15
March	26
February	25
January	20

1998

December	46
November	35
October	45
September	54
August	38
July	44
June	30
May	32
April	28
March	34
February	16

1997

November	23
October	22
September	18
August	12
July	27
June	17
May	22
April	24
March	8
February	28
January	18

1996

December	16
November	15
October	17
September	9
August	32
July	9
June	19
May	25
April	19
March	46
February	25
January	31

1995

December	14
November	27
October	19
September	14
August	24
July	25
June	25
May	24
April	11
March	28
February	35
January	22

1994

December	4
November	10
October	10
September	18
August	36
July	15
June	9
May	10
April	9
March	10
February	15
January	2

1993

November	1
January	1

1992

November	1
March	1
February	1

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GST/HST Severed Letters - 1998-11

HST severed letters, 1998-11

GST/HST Interpretation

GST/HST Ruling

Archive