GST/HST Severed Letters - 2000-04

HST severed letters, 2000-04

GST/HST Interpretation

28 April 2000 GST/HST Interpretation 30301 - The Zero-Rating of Training Services Supplied by

CRA Tags
ETA Sch V, Part III, 8; ETA Sch VI, Part V, 18; GST/HST Policy Statement P-229, Definition of "Vocational School" in Section 1 of Part III of Schedule V to the Excise Tax Act; GST/HST Policy Statement P-231, Courses That Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act

28 April 2000 GST/HST Interpretation 13392 - Sale of 311 Acres of Forested Land -

CRA Tags
GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Policy Statement P-167R, Meaning of the First Part of the Definition of Business; GST/HST Policy Statement P-176R, Application of Profit Test to Carrying on a Business

28 April 2000 GST/HST Interpretation 8149/HQR0001755 - Transfer of Farmland

CRA Tags
ETA 155(1); ETA 136(1); ETA Sch V, Part I, 9(2); ETA 272.1

27 April 2000 GST/HST Interpretation 28979 - Property Taxes Paid by Tenants Directly to Municipalities

CRA Tags
ETA 165(1); ETA 169; ETA 221; ETA 225; ETA Sch V, Part I, 6
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration
municipal taxes required to be paid by the tenant directly were additional rent consideration

26 April 2000 GST/HST Interpretation 30628 - Supplies of

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

25 April 2000 GST/HST Interpretation 8228 - Permanent Establishment - Paragraph (b) of the Definition in Subsection 123(1)

CRA Tags
ETA 123(1) permanent establishment

19 April 2000 GST/HST Interpretation 28969 - Lits d'hôpitaux

CRA Tags
LTA Annexe VI, partie II, 4; LTA Annexe VI, partie II, 32

18 April 2000 GST/HST Interpretation 25699 - Ruling Request Regarding the Supply of Software Through the Internet from a Server Located in the by a Canadian Resident Registrant

CRA Tags
ETA 142(1)(c); ETA 144.1; 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; H.Q. letter of 99/02/10 (File No. 11640-2(glr)) Case: HQR0001548; H.Q. letter of 99/06/10 (File No. 11640-2) Case: HQR0001663

18 April 2000 GST/HST Interpretation 30565 - "All Due Dispatch"

CRA Tags
ETA 229(1)

18 April 2000 GST/HST Interpretation 8388 - Lease vs. Conditional Sales

CRA Tags
ETA 123(1) sale

18 April 2000 GST/HST Interpretation 6302 - Lease vs. Purchase

CRA Tags
ETA 123(1) sale; ETA 136.1(1); ETA 152(2)

17 April 2000 GST/HST Interpretation 25843S - The Meaning of "Activity" in Paragraph 1(f) of Part V.1 of Schedule V to the ETA

CRA Tags
ETA Sch V, Part V.1, 1(f); ETA Sch V, Part VI, 12

17 April 2000 GST/HST Interpretation 30484 - GST Joint Filing

CRA Tags
ETA 228(7)

17 April 2000 GST/HST Interpretation 13434 - Self-supply by

CRA Tags
ETA 123(1) commercial activity; ETA 123(1) residential complex; ETA 191; ETA 193(1); ETA 195.1; ETA 206

14 April 2000 GST/HST Interpretation 7741R - Review of Case HQR0001347 / 7741: Medical Clinic Contracting with Physicians

CRA Tags
ETA Sch V, Part II

12 April 2000 GST/HST Interpretation 8394/HQR0002000 - Sale-leaseback Arrangements - Entitlements to ITCs

CRA Tags
ETA 123(1) commercial activity (c); ETA 123(1) supply; ETA 141.01(2); ETA 141.01(3); ETA 150; ETA 169(1); ETA Sch V, Part I

7 April 2000 GST/HST Interpretation 7925 - Tour packages

CRA Tags
ETA 163(3) tour package; ETA 252.1(5)

5 April 2000 GST/HST Interpretation 30601 - Application of the GST/HST to Goods Delivered to a Common Carrier for Export

CRA Tags
ETA Sch VI, Part V, 1; ETA Sch VI, Part V, 12; ETA 252

3 April 2000 GST/HST Interpretation 25507 - Errors in Publications and Information in EARL

CRA Tags
ETA Sch V, Part VI, 17; ETA 148.1

GST/HST Ruling

17 April 2000 GST/HST Ruling 13393R - Tax Status of

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

14 April 2000 GST/HST Ruling 25851 - Application of GST/HST to

CRA Tags
ETA Sch V, Part II, 7(i)

7 April 2000 GST/HST Ruling 7962/HQR0001568 - Application of the GST/HST to

CRA Tags
ETA Sch VI, Part III, 1(d); ETA Sch VI, Part III, 1(e); GST/HST Memoranda Series, Memorandum 4.3, Basic Groceries

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