GST/HST Severed Letters - 1999-09

HST severed letters, 1999-09

General Information Letter

8 September 1999 General Information Letter HQR0001740 - GENERAL INFORMATION LETTER Application of the GST/HST to Optometry Service Contracts

CRA Tags
ETA 165; ETA Sch VI, Part II, 9; ETA Sch VI, Part II, 34

GST/HST Interpretation

27 September 1999 GST/HST Interpretation HQR0001961 - LETTRE DE RENSEIGNEMENTS GÉNÉRAUX Sens de l'expression «alléger la pauvreté, la souffrance ou la détresse»

CRA Tags
LTA Annexe V, partie VI, 14

24 September 1999 GST/HST Interpretation HQR0001792 - Désignation comme municipalité

CRA Tags
LTA 259(1); LTA 259(4)

23 September 1999 GST/HST Interpretation HQR0001793 - Tax Status of a Chair Designed for Persons Who Have Difficulty Dressing and Rising to a Standing Position

CRA Tags
ETA Sch VI, Part II, 14

23 September 1999 GST/HST Interpretation HQR0001462 - Memberships Supplied by a Non-Profit Trade Association

CRA Tags
ETA Sch VI, Part V, 17

22 September 1999 GST/HST Interpretation HQR0001776 - Treatment of Sale of Goodwill

CRA Tags
ETA 141.1

20 September 1999 GST/HST Interpretation HQR0001671 - Computer Software Services

CRA Tags
ETA 142(1); ETA 165; ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 23; ETA Sch IX, Part V; ETA Sch IX, Part IX, 3; Draft Place of Supply (GST/HST) Regulations, 10

14 September 1999 GST/HST Interpretation HQR0001921 - LETTRE DE RENSEIGNEMENTS GÉNÉRAUX [Activité récréative]

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

10 September 1999 GST/HST Interpretation HQR0001893 - LETTRE DE RENSEIGNEMENTS GÉNÉRAUX [Fourniture taxable]

10 September 1999 GST/HST Interpretation HQR0001934 - Admission to a Place of Amusement

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

10 September 1999 GST/HST Interpretation HQR0000713 - Application de la TPS/TVH aux opérations impliquant l'échange des unités de troc

CRA Tags
LTA 181.3(2); LTA 181.3(5)

8 September 1999 GST/HST Interpretation HQR0001931 - Supplies of Diagnostic Kits Containing

CRA Tags
ETA Sch VI, Part I, 2

7 September 1999 GST/HST Interpretation HQR0001927 - GST/HST Implications for Non-resident Actors Entering Canada to Work

CRA Tags
GST/HST Policy Statement P-051R, Carrying on Business in Canada

3 September 1999 GST/HST Interpretation HQR0001904 - Bingo Associations

CRA Tags
ETA 169; ETA 259

3 September 1999 GST/HST Interpretation HQR0001923 - Application de la TPS/TVH de la vente des cartes que l'imprimerie

CRA Tags
LTA 148; Section 1.4 de la Série des mémorandums sur la TPS/TVH, Décisions concernant la taxe sur les produits et services

2 September 1999 GST/HST Interpretation HQR0001844 - Bad Debts and Conditional Sales

CRA Tags
ETA 123(1) financial service; ETA 138; ETA 139; ETA 231(1); ETA 231(3)

1 September 1999 GST/HST Interpretation HQR0001810 - Place of Supply - Section 142 of the Excise Tax Act (the "Act")

CRA Tags
ETA 142(1)(a); ETA 143; ETA 221

GST/HST Ruling

24 September 1999 GST/HST Ruling HQR0001683 - Application of the GST/HST to Acting Courses Offered by a Vocational School

CRA Tags
ETA Sch V, Part III, 1; ETA Sch V, Part III, 8

24 September 1999 GST/HST Ruling HQR0001748 - Application of the GST/HST to Acting Courses Offered by a Vocational School

CRA Tags
ETA Sch V, Part III, 1; ETA Sch V, Part III, 8

14 September 1999 GST/HST Ruling HQR0001829 - Application of the GST/HST to a Grocery Rewards Program

CRA Tags
ETA 181(1); ETA 181(4)

8 September 1999 GST/HST Ruling HQR0001865 - S GST/HST INTERPRETATIONS 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 Sch IX, Part I; ETA Sch IX, Part II; ETA Sch IX, Part IV, 1; ETA Sch IX, Part IV, 2; ETA Sch IX, Part V, 1; ETA Sch IX, Part V, 2

3 September 1999 GST/HST Ruling HQR0001860 - Charity Export Rebate

CRA Tags
ETA Sch V, Part V.1, 5; ETA 260; GST/HST Memoranda Series, Section 1.4, Goods and Services Tax Rulings

1 September 1999 GST/HST Ruling HQR0001873 - The Zero-Rating of Civil Litigation Services

CRA Tags
ETA Sch VI, Part V, 23(a)

Archive

2024
May 9
April 7
February 5
January 31
2023
December 25
November 3
October 6
September 4
August 4
July 2
June 4
May 5
April 2
March 3
February 11
January 2
2022
December 6
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
March 12
February 4
January 10
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