GST/HST Severed Letters - 1999-02

HST severed letters, 1999-02

General Information Letter

16 February 1999 General Information Letter HQR0001536 - GENERAL INFORMATION LETTER Provincial Cost Recovery Fees

CRA Tags
ETA 122; ETA 123; ETA Sch V

1 February 1999 General Information Letter HQR0000464 - GENERAL INFORMATION LETTER [Application of GST/HTS to Regional Health Authorities]

CRA Tags
ETA 123(1) hospital authority; ETA 141.1(1)(b); ETA 167; ETA 259

GST/HST Interpretation

25 February 1999 GST/HST Interpretation HQR0001332 - Sponsorship of a Public Sector Body

CRA Tags
ETA 135; ETA 153(1)(b)

23 February 1999 GST/HST Interpretation HQR0001032 - GST/HST General Rebate Application

CRA Tags
ETA 261

23 February 1999 GST/HST Interpretation HQR0001572 - GST on Capital Building Construction

CRA Tags
ETA 211; ETA 193(2); ETA 123(1) basic tax content; ETA 169(1); ETA 199

23 February 1999 GST/HST Interpretation HQR0001575 - Application of GST to Purchases and Leases of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities in the

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

18 February 1999 GST/HST Interpretation HQR0000989 - Definition of Vocational School

CRA Tags
ETA Sch V, Part III, 1

15 February 1999 GST/HST Interpretation HQR 0001617 - Point-of-sale Rebate

CRA Tags
ETA 259.1; ETA 259(2); ETA Sch IX, Part I, 3; ETA Sch IX, Part VI, 3; ETA Sch IX, Part I, 5; ETA Sch IX, Part II, 3

15 February 1999 GST/HST Interpretation HQR0000648 - Supplies of Internet Services to Indians

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

15 February 1999 GST/HST Interpretation HQR0001554 - Tax Status of Intervenor Fees

CRA Tags
ETA 165; ETA 123(1) recipient; ETA 123(1) supply; ETA 259

12 February 1999 GST/HST Interpretation HQR0001399 - Entitlements to Notional ITCs on Customer Equity From Trade-in Allowance

CRA Tags
ETA 176

12 February 1999 GST/HST Interpretation HQR0001551 - Travel Allowances - Section 174 of the Excise Tax Act (ETA)

CRA Tags
ETA 174; ETA 236(1); ITA 6; ITA 67; ITA 67.1; GST/HST Policy Statement P-075, Allowances and Reimbursements; Income Tax Interpretation Bulletin IT-91R4, Employment at Special or Remote Work Locations; Income Tax Interpretation Bulletin IT-522R, Vehicle, Travel and Sales Expenses of Employees

11 February 1999 GST/HST Interpretation HQR0000917 - Disbursements

CRA Tags
ETA 177

10 February 1999 GST/HST Interpretation HQR0001548 - Supply of Software to a Non-resident

CRA Tags
ETA 142(1)(c)(i); ETA 142(2)(c)(ii); ETA Sch VI, Part V, 10

9 February 1999 GST/HST Interpretation HQR0001555 - Section 129 — Small Supplier Designation

CRA Tags
ETA 129; ETA 148; ETA 148.1; ETA 239; ETA 259

5 February 1999 GST/HST Interpretation HQR 0001108 - Location d'un véhicule à moteur par un Indien;

CRA Tags
LTA 136.1(1); B-039R

5 February 1999 GST/HST Interpretation HQR0001517 - The Meaning of "Printed Book" and "Audio Recording" for the Purpose of Section 259.1 of the Excise Tax Act

CRA Tags
GST/HST Memoranda Series, Section 1.4, Goods and Services Tax Rulings; ETA 259.1

4 February 1999 GST/HST Interpretation HQR0001113 - The Application of the GST/HST to Food Sold on Trays

CRA Tags
ETA 165(3); ETA Sch VI, Part III, 1(o.3)

4 February 1999 GST/HST Interpretation HQR0001485 - Article 1, partie V.1, annexe V — LTA

CRA Tags
LTA Annexe V, partie V.1, 1

2 February 1999 GST/HST Interpretation HQR000008 - Qualifying Non-profit Organization

CRA Tags
ETA 123(1) commercial activity; ETA 123(1) non-profit organization; ETA 123(1) taxable supply; ETA 165; ETA 259; ETA Sch V, Part VI, 20(b.1)

2 February 1999 GST/HST Interpretation HQR0001186 - Haulage, Storage and Disposal of Sewage Biosolids to the

CRA Tags
Technical Information Bulletin B039R, GST Administrative Policy: Application of GST to Indians

GST/HST Ruling

9 February 1999 GST/HST Ruling HQR0001067 - Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the Agreement between the

CRA Tags
ETA 123; ETA 165; ETA 211; ETA Sch V, Part VI, 25

5 February 1999 GST/HST Ruling HQR0001261 - Eligibility to Claim GST Rebate

CRA Tags
ETA 259; SOR/91-37

5 February 1999 GST/HST Ruling HQR0001311 - Tax Status of Sponsorship Funds and Advertising Services

CRA Tags
ETA 135; ETA Sch V, Part VI, 17

4 February 1999 GST/HST Ruling HQR0001292 - Tax Treatment of Second Language Instruction

CRA Tags
ETA Sch V, Part III, 11

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