GST/HST Severed Letters - 1999-12

HST severed letters, 1999-12

GST/HST Interpretation

29 December 1999 GST/HST Interpretation 8256/HQR0001862 - Section 173

CRA Tags
ETA 169; ETA 170; ETA 173

24 December 1999 GST/HST Interpretation 13611/HQC0004892 - Construction Holdbacks and Invoices

CRA Tags
ETA 165(1); ETA 168(7); GST/HST Memoranda Series, Section 19.1, Real Property and the GST/HST

23 December 1999 GST/HST Interpretation 8224 - Application of the GST/HST to Supplies of Membership

CRA Tags
ETA Sch V, Part VI, 17

23 December 1999 GST/HST Interpretation 8309/HQR0001915 - Direct Cost Exemption

CRA Tags
ETA Sch V, Part VI, 6

23 December 1999 GST/HST Interpretation 8352/HQR0001958 - Appraisal Services

CRA Tags
ETA 165(1); ETA Sch V, Part VII, 1

23 December 1999 GST/HST Interpretation 8396/HQR2002 - Medical Clinic

CRA Tags
ETA Sch V, Part II, 2

22 December 1999 GST/HST Interpretation 8399/HQR2005 - Tax Treatment of Supplies Made by

CRA Tags
ETA Sch V, Part III, 9

22 December 1999 GST/HST Interpretation 8401/HQR2007 - Tax Status of Supplies Made by

CRA Tags
ETA Sch V, Part III, 9

22 December 1999 GST/HST Interpretation HQR0002997 - LETTRE DE RENSEIGNEMENTS GÉNÉRAUX Coût direct

CRA Tags
LTA Annexe V, partie VI, 6

21 December 1999 GST/HST Interpretation 13139 - Rebate for Motor Vehicles that are Specially Equipped for Disabled Individuals

CRA Tags
ETA 258.1

21 December 1999 GST/HST Interpretation 8276 - Application of GST/HST To Charges from Condominium Corporation

CRA Tags
ETA 123(1) direct cost; ETA 148(1); ETA 240; ETA Sch V, Part VI, 6; ETA Sch V, Part VI, 6 Notes

20 December 1999 GST/HST Interpretation 8189/HQR0001795 - Entitlement to Claim Input Tax Credits

CRA Tags
ETA 141.01(2)

20 December 1999 GST/HST Interpretation 13586/HQC0004867 - Section 261 Rebates - Returned Vehicle or "Sale-back"

CRA Tags
ETA 169; ETA 232; ETA 261

20 December 1999 GST/HST Interpretation 8381/HQR0001987 - Eligibility to Claim Full Input Tax Credits on Property or Services Acquired for Use in the Construction of the Building

CRA Tags
ETA 259; FAA 67

17 December 1999 GST/HST Interpretation HQR0001767 - Referral Services - HST Place of Supply Rules

CRA Tags
ETA 142; ETA 144.1; ETA 165; ETA Sch IX, Part V

17 December 1999 GST/HST Interpretation 8033/HQR0001639 - Désignation comme municipalité et paragraphe 259(4) de la Loi sur la taxe d'accise («Loi») et paragraphe 4(1) du Règlement sur les remboursements aux organismes de services publics («Règlement»)

CRA Tags
LTA 259(4); DORS/91-37 4(1)

17 December 1999 GST/HST Interpretation HQR0001919 - Sale of a Bad Debt Portfolio

CRA Tags
ETA 222.1

16 December 1999 GST/HST Interpretation 8271/HQR0001877 - PROPOSED LAW/REGULATION Proposed Section 232.1 - Promotional Allowances

CRA Tags
ETA 232.1

14 December 1999 GST/HST Interpretation 7401/HQR0001007 - PROPOSED LAW/REGULATION Proposed Section 232.1 of the Excise Tax Act - Promotional Allowances

CRA Tags
ETA 232.1

13 December 1999 GST/HST Interpretation 8306/HQR0001912 - Supplies of Fertilizer

CRA Tags
ETA 165; ETA Sch VI, Part IV, 5

13 December 1999 GST/HST Interpretation 13429 - Foreign Railway Rolling Stock Entering Canada in International Use and Placed into Canadian Domestic Service (Request for GST Exemption)

CRA Tags
ETA Sch VII, 8

10 December 1999 GST/HST Interpretation 8137/HQR0001743 - Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to Your Operations

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

8 December 1999 GST/HST Interpretation HQR0001713 - Supplies Made By Universities

CRA Tags
ETA Sch V, Part VI, 2

6 December 1999 GST/HST Interpretation HQR0001936 - Voluntary Registration for Non-resident Company

CRA Tags
ETA 123(1) permanent establishment; ETA 240(1); ETA 240(3); GST/HST Policy Statement P-051R, Carrying on Business in Canada

6 December 1999 GST/HST Interpretation 8405 - Non-Resident Registrant

CRA Tags
ETA 132; ETA 143; ETA 239; ETA 240

3 December 1999 GST/HST Interpretation 7730/HQR0001336 - Application of the GST/HST to Flight Training

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

3 December 1999 GST/HST Interpretation 7741/HQR0001347 - Medical Clinic Contracting with Physicians

CRA Tags
ETA Sch V, Part II, 5; ETA Sch V, Part II, 9

3 December 1999 GST/HST Interpretation 7195/HQR0000801 - Application of the GST/HST to Flight Training

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

1 December 1999 GST/HST Interpretation HQR0001714 - DÉCISION RELATIVE À LA TPS/TVH Fourniture d'un terrain par acte constitutif d'emphytéose

CRA Tags
LTA 211; LTA 225.1

GST/HST Ruling

23 December 1999 GST/HST Ruling 13393 - Application of the GST/HST to the Supply of Medical or Surgical Prosthesis

CRA Tags
ETA Sch VI, Part II, 25

22 December 1999 GST/HST Ruling 8356/HQR0001962 - Tax Treatment of Disbursements and Professional Services Made Outside Canada

CRA Tags
GST/HST Policy Statement P-209, Lawyers Disbursements; HQ Letter HQR917; HQ Letter HQR744; HQ Letter HQR632

21 December 1999 GST/HST Ruling 8177/HQR0001783 - Arranging For Services

CRA Tags
ETA 123(1)

21 December 1999 GST/HST Ruling 8196/HQR0001802 - Application of the GST/HST to Supplies

CRA Tags
ETA Sch V, Part II, 5; ETA Sch V, Part II, 7; ETA Sch V, Part II, 7.1; ETA Sch V, Part II, 9

21 December 1999 GST/HST Ruling 8282/HQR0001888 - Tax Status of Supplies by

CRA Tags
ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

10 December 1999 GST/HST Ruling 7027/HQR0000633 - Applications of the GST/HST to the Transactions Between a Walk-in Clinic and Associate Dentists

CRA Tags
ETA Sch V, Part II, 5; ETA Sch V, Part II, 9

9 December 1999 GST/HST Ruling 13432 - Motor Vehicle Allowances and Input Tax Credit Entitlements

CRA Tags
ETA 169; ETA 174; ETA 253; ITA 6(1)(b)(vii.1); GST/HST Memoranda Series, Section 1.4, Goods and Services Tax Rulings

8 December 1999 GST/HST Ruling HQR0001982 - Tax Status of Dietary Food Supplements

CRA Tags
Discussion Paper - Food, Beverages, Ingredients; GST Application Ruling, September 20, 1996, Case #HQR0000006; GST Application Ruling, May 26 1998, Case #HQR0000584

Archive

2023
September 4
August 4
July 2
June 4
May 5
April 2
March 3
February 11
January 2
2022
December 8
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
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