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)

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