GST/HST Severed Letters - 1999-06

HST severed letters, 1999-06

GST/HST Interpretation

30 June 1999 GST/HST Interpretation HQR0001749 - Application of the GST/HST to the Sale of a Duplex

CRA Tags
ETA 191; ETA 192; ETA Sch V, Part I, 4; ETA Sch V, Part I, 5

30 June 1999 GST/HST Interpretation HQR0001841 - Application of the GST/HST to the Fees for Accommodation, Meals, and Services of a Seniors Residence

CRA Tags
ETA Sch V, Part IV, 2

29 June 1999 GST/HST Interpretation HQR0001471 - Self-supply Provisions

CRA Tags
ETA 123(1) residential complex; ETA 191(3); ETA Sch V, Part I, 6; GST/HST Policy Statement P-130, Place of Residence; GST/HST Memoranda Series, Memorandum 19.2, Residential Real Property

26 June 1999 GST/HST Interpretation HQR0001831 - Application of the GST/HST to the Supply of Educational Services

CRA Tags
ETA Sch V, Part III

25 June 1999 GST/HST Interpretation HQR0001358 - PROPOSED LAW/REGULATION Car Lease Agreements Involving a Trade-in

CRA Tags
ETA 153(4); ETA 165(2); ETA 136.1(1); ETA 354; ETA 123(1); ETA 136(1); ETA 354.1

25 June 1999 GST/HST Interpretation HQR0001807 - PROPOSED LAW [Application of the GST/HST to Supplies of Tangible Personal Property]

CRA Tags
GST/HST Memoranda Series, Section 1.4, Goods and Services Tax Rulings; ETA 142(2)(a)

23 June 1999 GST/HST Interpretation HQR0001418 - PROPOSED REGULATION Applicability of Subsection 240(4) of the Excise Tax Act to Memberships

CRA Tags
ETA 143.1; ETA 240(4)

23 June 1999 GST/HST Interpretation HQR0001553 - GST/HST Implications for Leased Vehicles

CRA Tags
ETA 153(4)

22 June 1999 GST/HST Interpretation HQR0001700 - La TPS et les exportations de biens

CRA Tags
LTA Annexe VI, partie V, 1; LTA Annexe VI, partie V, 12

16 June 1999 GST/HST Interpretation HQR0001838 - REVIEW OF GST/HST APPLICATION RULING [Application of the GST/HST to a Proposed Sale of Land]

CRA Tags
ETA 165(1); ETA Sch V, Part I, 9(2)(c)

16 June 1999 GST/HST Interpretation HQR0001752 - Application of the GST/HST to the Supply of Repair Service

CRA Tags
ETA Sch VI, Part IV

15 June 1999 GST/HST Interpretation HQR0001680 - Carrying on Business in Canada

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

15 June 1999 GST/HST Interpretation HQR0001696 - Application de TPS/TVH à la réunion annuelle des membres et non membres d'un organisme à but non lucratif

CRA Tags
Section 1.4 de la Série des mémorandums sur la TPS/TVH, Décisions concernant la taxe sur les produits et services

14 June 1999 GST/HST Interpretation HQR0001134 - Application of GST/HST to Packages of Three Bagels and Three Muffins

CRA Tags
ETA 165(3); ETA Sch VI, Part III, 1(m); ETA Sch VI, Part III, 1(q)

14 June 1999 GST/HST Interpretation HQR0001530 - Special Levy

CRA Tags
ETA 223

14 June 1999 GST/HST Interpretation HQR0001750 - Consideration

CRA Tags
ETA 123(1) consideration; ETA 154; ETA 165; ETA 261

10 June 1999 GST/HST Interpretation HQR0001663 - Sale of Software Via the Internet and CD-ROM

CRA Tags
ETA 142(1)(a); ETA 142(1)(c); ETA 142(2)(a); ETA 142(2)(c); ETA 165(1); ETA 165(3); ETA 220.08; ETA 221(1); ETA Sch VI, Part V, 10; ETA Sch IX, Part II; ETA Sch IX, Part III; GST/HST Technical Information Bulletin B-037R, Imported Computer Software; GST/HST Policy Statement P-150, Tax Treatment of Imported Computer Software; GST/HST Policy Statement P-077R, Single and Multiple Supplies; GST Memorandum 800-1, Excise Taxes

8 June 1999 GST/HST Interpretation HQR0001805 - Charity Golf Tournament Fees

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

4 June 1999 GST/HST Interpretation HQR0000647 - Honoraires extrajudiciaires exigés d'un débiteur

CRA Tags
LTA 178

3 June 1999 GST/HST Interpretation HQR0001806 - Application of GST/HST To Strata Development Fees

3 June 1999 GST/HST Interpretation HQR0001818 - Membership

CRA Tags
ETA 123(1) commercial activity

1 June 1999 GST/HST Interpretation HQR0001668 - Re: GST on Award Settlement

CRA Tags
ETA 261

1 June 1999 GST/HST Interpretation HQR0001739 - Application of the GST/HST to the Supply of Aptitute Tests and Transcripts

CRA Tags
ETA 123(1) supply; ETA 142; ETA 144.1; ETA 165(1); ETA 165(2); ETA Sch IX, Part V, 1; ETA Sch IX, Part I, 1

GST/HST Ruling

29 June 1999 GST/HST Ruling HQR0001697 - GST/HST Application to Trays of Sushi, Different Slices of Cake, and Box of Individually Wrapped Cookies

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

23 June 1999 GST/HST Ruling HQR0001641 - GST/HST Status of Meal Replacement

CRA Tags
ETA Sch VI, Part III, 1

23 June 1999 GST/HST Ruling HQR0001647 - GST/HST Application to Supply of Fruit Tartelettes Supplied on a Platter

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

18 June 1999 GST/HST Ruling HQR0001561 - Application of the GST/HST to Membership Dues

CRA Tags
ETA 242(2)

15 June 1999 GST/HST Ruling HQR0001731 - Limitation Period for Making a Refund or Adjustment of GST/HST Charged in Error

CRA Tags
ETA 232(1)

6 June 1999 GST/HST Ruling HQR0001717 - Small Supplier and Voluntary Registration

CRA Tags
Technical Information Bulletin B-067, Goods and Services Tax Treatment of Grants and Subsidies

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