GST/HST Severed Letters - 1999-05

HST severed letters, 1999-05

GST/HST Interpretation

20 May 1999 GST/HST Interpretation HQR0001583 - Services Offered Via the Internet to Clients Outside Canada

CRA Tags
ETA 123(1) telecommunication service; ETA 123(1) telecommunications facility; ETA 142.1(1); ETA 142.1(2); ETA 143; ETA 142(2)(g)

18 May 1999 GST/HST Interpretation HQR0001405 - Residential Complexes

CRA Tags
ETA 215; ETA 123(1) residential complex

11 May 1999 GST/HST Interpretation HQR0001052 - Band Empowered Entity

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

10 May 1999 GST/HST Interpretation 11872-2 - Application of the GST/HST to the Operations of a Band Empowered Entity

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

10 May 1999 GST/HST Interpretation HQR0000851 - PROPOSED LAW [Application of the GST/HST to the Supply of Bookkeeping Services]

CRA Tags
Notice of Ways and Means Motion to Amend the Excise Tax Act, December 10, 1998, s. 7, and Explanatory Notes

6 May 1999 GST/HST Interpretation HQR000158 - Application of GST/HST to Supplies of Internet Access, Internet Hosting and Webpage Design to Indians

CRA Tags
Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians; GST/HST Memoranda Series, Section 1.4, Goods and Services Tax Rulings

6 May 1999 GST/HST Interpretation HQR0001466 - Supply of Internet Access, Website Hosting/Rental and Webpage Design

CRA Tags
Technical Information Bulletin B-039R, GST Administrative Policy — Application to GST to Indians; ETA 123(1) telecommunication service

GST/HST Ruling

31 May 1999 GST/HST Ruling HQR0001577 - S Mobile Homes and Related Supplies

CRA Tags
ETA 123(1) mobile home; ETA 123(1) residential complex; ETA 165; ETA 221(2); ETA 232; ETA 254; ETA 256; ETA 286(1); ETA Sch IX, Part I; ETA Sch IX, Part II, 1; ETA Sch IX, Part II, 3; ETA Sch IX, Part IV, 2; ETA Sch IX, Part V, 1; ETA Sch IX, Part V, 2

25 May 1999 GST/HST Ruling HQR0001468 - Website Advertising

CRA Tags
ETA 123(1); ETA 133; ETA 142(1)(g); ETA 165(1); ETA 221(1); ETA 225.1; ETA 259; ETA Sch V, Part V.1; ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 8

4 May 1999 GST/HST Ruling HQR0001655 - Tax Treatment of Contact Lens Blanks

CRA Tags
ETA Sch VI, Part II; ETA Sch VI, Part II, 9

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