GST/HST Severed Letters - 1999-03

HST severed letters, 1999-03

General Information Letter

GST/HST Interpretation

31 March 1999 GST/HST Interpretation HQR0001400 - General Charity Exemption

CRA Tags
ETA Sch V, Part V.1, 1; ETA Sch V, Part V.1, 3

22 March 1999 GST/HST Interpretation HQR0001224 - GST/HST on Supplies Made by

CRA Tags
ETA Sch V, Part II, 8; ETA Sch V, Part II, 11

8 March 1999 GST/HST Interpretation HQR0001521 - Zero-Rating Interlining Provisions

CRA Tags
ETA 123(1); ETA 165; ETA Sch VI, Part VII, 1; ETA Sch VI, Part VII, 11; GST Memorandum 300-3-7, Transportation Services

3 March 1999 GST/HST Interpretation HQR0001306 - Application of the GST/HST to the Sale of Precious Metals

CRA Tags
ETA 141.01; ETA 149(1); ETA 186(2); ETA 186(3); ETA 123(1) exclusive; ETA 123(1) money; ETA 123(1) property

GST/HST Ruling

15 March 1999 GST/HST Ruling HQR0001370 - Application of HST to payments received from

CRA Tags
ETA 123(1); ETA 133; ETA 165(1); ETA 165(2); ETA 221(1); ETA 259; ETA Sch V, Part IV, 1; GST/HST Technical Information Bulletin B-067, Goods and Services Tax Treatment of Grants and Subsidies; GST/HST Policy Statement P-017, Child Care Services, GST/HST Policy Statement P-061, Extension of Transfer Payment Policy, GST/HST Policy Statement P-077, Single and Multiple Supplies; GST Memorandum 300-4-4, Child and Personal Care Services

12 March 1999 GST/HST Ruling HQR0001657 - Application of the GST/HST to the Sale of Interest in a Ground Lease Held Under a Home Ownership Program

CRA Tags
ETA Sch V, Part I, 2; ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 123(1) builder

9 March 1999 GST/HST Ruling HQR0001510 - Application of the GST?HST to Transaction Under Audit

CRA Tags
ETA 142(1)(g); ETA 144.1; ETA 165(1); ETA Sch VI, Part V, 18; ETA Sch IX, Part V, 2(a)

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