GST/HST Severed Letters - 2000-05

HST severed letters, 2000-05

GST/HST Interpretation

31 May 2000 GST/HST Interpretation 30272 - GST/HST Status of the Supply of Software Delivered to the Recipient Electronically

CRA Tags
ETA 142(1)(c); ETA Sch IX, Part III

31 May 2000 GST/HST Interpretation 2116 - Dedicated Land

CRA Tags
ETA 153

29 May 2000 GST/HST Interpretation 30911 - Application of the GST to Public Colleges

CRA Tags
ETA 123(1) public college

29 May 2000 GST/HST Interpretation 31013 - Persons Claiming Exempt Status

CRA Tags
Indian Act

26 May 2000 GST/HST Interpretation 25471 - Application of Section 167 on the Acquisition and Disposition of

CRA Tags
ETA 167(1); ETA 167(1.1); ETA 162

26 May 2000 GST/HST Interpretation 8151/HQR0001757 - Treatment of Game Bird Feeds

CRA Tags
SOR/91-39 Sch 1(2); SOR/91-39 Sch 1(3); Feeds Act; SOR/83-593

23 May 2000 GST/HST Interpretation 26857 - Supply of Computer Games Electronically Through the Internet

CRA Tags
ETA 142(1)(c); ETA Sch IX, Part III; ETA 144.1; GST/HST Technical Information Bulletin B-037R, Imported Computer Software; GST/HST Policy Statement P-150, Tax Treatment of Imported Computer Software

18 May 2000 GST/HST Interpretation 25716 - Application of the GST/HST to Programs Supplied to Non-resident, Non-registered International Tour Operators

CRA Tags
ETA Sch VI

18 May 2000 GST/HST Interpretation 30481 - Établissements indiens

CRA Tags
Loi sur les Indiens 2

17 May 2000 GST/HST Interpretation 2978 - Licensing of Electronic Subscription Products Via the Internet

CRA Tags
ETA 123(1) taxable supply; ETA 142(1); ETA 143(1); ETA 217; ETA Sch V, Part V.1

17 May 2000 GST/HST Interpretation 30307 - Eligibility for Input Tax Credits Pursuant to Section 186

CRA Tags
ETA 240

16 May 2000 GST/HST Interpretation 25778 - Application of the GST/HST to the Construction Services of a School on Land Leased from the Federal Government

CRA Tags
GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians; ETA 191; ETA 169; ETA 259(3)

14 May 2000 GST/HST Interpretation 30714 - Certificats de livraison directe et notion de «consignataire» aux fins de l'application des règles relatives aux livraisons directes de l'article 179 de la Loi sur la taxe d'accise (LTA)

CRA Tags
LTA 179

12 May 2000 GST/HST Interpretation 30504 - Subsections 259(4.1) and 259(8) of the Excise Tax Act

CRA Tags
ETA 123(1) hospital authority; ETA 259(1) selected public service body; ETA 259(4.1); ETA 259(8)

12 May 2000 GST/HST Interpretation 102898 - GST Treatment of Assignment of Lease and Related Payments

CRA Tags
ETA 123(1) financial service, (g), ETA 134, ETA 222.1

5 May 2000 GST/HST Interpretation 25508R - Application of GST on PST Charged in Invoices to Clients

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

5 May 2000 GST/HST Interpretation 25969 - Ruling Request Regarding the GST/HST Status of the Supply of Advertising and Other Services

CRA Tags
ETA 142(1); ETA 142(2); ETA 165; ETA 166; ETA Sch VI, Part V, 8; ETA Sch IX, Part V; GST/HST Memoranda Series, Memorandum 4.5.1, Exports - Determining Residence Status; GST/HST Memoranda Series, Memorandum 4.5.3, Exports - Services and Intellectual Property

3 May 2000 GST/HST Interpretation 7582/HQR0001188 - The General Imposition Rules under the Excise Tax Act (ETA) and the Replacement of a Destroyed Leased Vehicle

CRA Tags
ETA 123(1) consideration; ETA 165

2 May 2000 GST/HST Interpretation 8068/HQR0001674 - Sale of Residential Complex

CRA Tags
ETA 123(1) builder; ETA 123(1) residential complex; ETA 191(1); ETA Sch V, Part I, 4

GST/HST Ruling

23 May 2000 GST/HST Ruling 30762 - GST Ruling with Respect to the Purchase of Accounts Receivable Between Corporate Taxpayers

CRA Tags
ETA 123(1) debt security; ETA 123(1) financial instrument (a); ETA 123(1) financial service (d); ETA Sch V, Part VII

1 May 2000 GST/HST Ruling 3032 - Application of the GST/HST to Processing Services for Goods Diverted to Canadian Assembly Plants

CRA Tags
ETA Sch VI, Part V, 4

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