GST/HST Severed Letters - 2000-10

HST severed letters, 2000-10

General Information Letter

31 October 2000 General Information Letter 31823 - GENERAL INFORMATION LETTER GST/HST Rebate

CRA Tags
ETA 123(1) charity; ETA 259(1) charity

13 October 2000 General Information Letter 31658 - GENERAL INFORMATION LETTER Self-Assessment of the Harmonized Sales Tax

CRA Tags
ETA 144.1; ETA 165(1); ETA 220.08(1); ETA 220.08(3)

2 October 2000 General Information Letter 32762 - GENERAL INFORMATION LETTER Barter Units

CRA Tags
ETA 181.3(1) barter exchange network

GST/HST Interpretation

31 October 2000 GST/HST Interpretation 31659 - Supply of Services Performed in Canada for Non-resident Health Care/Medical Providers in Connection With the Retention of Their Records and Files

CRA Tags
ETA 142(1)(g); ETA Sch VI, Part V, 4

30 October 2000 GST/HST Interpretation 25883 - Supply by Way of Sale

CRA Tags
ETA 123(1) sale; ETA 155; ETA 165(1); ETA 168(5); ETA 221(2); ETA 228(4); ETA 254

30 October 2000 GST/HST Interpretation 32091 - Application of the GST/HST to the Supply of Fruit and Grain Bars

CRA Tags
ETA 165; ETA Sch VI, Part III, 1

30 October 2000 GST/HST Interpretation 32238 - GST Status of Service Fees

CRA Tags
ETA 123(1) financial instrument; ETA 123(1) financial service, (d); ETA 123(1) financial service, (l); SOR/91-26

27 October 2000 GST/HST Interpretation 31495 - PROPOSED LAW/REGULATION Section 5 of Schedule VII to the Excise Tax Act

CRA Tags
ETA 216(6); ETA 261; ETA Sch VII, 5

27 October 2000 GST/HST Interpretation 30388 - GST/HST Status of Supplies Made Through the Internet

CRA Tags
ETA 142; ETA 143; ETA 144.1; ETA 165; ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 8; ETA Sch VI, Part V, 10; ETA Sch VI, Part V, 12; ETA Sch IX, Part III

27 October 2000 GST/HST Interpretation 31954 - Entitlement to Input Tax Credits for Division III Tax Paid on Importation of Goods

CRA Tags
ETA 169(1)

27 October 2000 GST/HST Interpretation 8136/HQR0001742[1] - Entitlement to Input Tax Credit for Tax Paid on Importation of Tangible Personal Property

CRA Tags
ETA 169

27 October 2000 GST/HST Interpretation 8255/HQR0001861 - GST Application on Telecommunication Line Charges

CRA Tags
ETA 123(1) telecommunication service; ETA 136.4; ETA 142.1(2); ETA 144.1; ETA Sch VI, Part V, 22.1; ETA Sch IX, Part VIII, 3

27 October 2000 GST/HST Interpretation 31049 - GST/HST Status of Surveys and Installation of Signs

CRA Tags
ETA 252.41(1)

27 October 2000 GST/HST Interpretation 31306 - Application o fthe GST to the Supply of Intangible Personal Property or Services Acquired for Consumption, Use or Supply Outside the Participating Provinces

CRA Tags
ETA 261.3(1); ETA 165(2)

23 October 2000 GST/HST Interpretation 24883 - GST/HST Status of the Supply of an Internet Auction Service

CRA Tags
ETA 142; ETA 144.1; ETA 165; ETA Sch VI, Part V, 5; ETA Sch IX, Part V, 2

23 October 2000 GST/HST Interpretation 26741 - Application of the GST/HST to Registration Fees for Summer Camps

CRA Tags
ETA Sch V, Part IV, 2

19 October 2000 GST/HST Interpretation 8128/HQR0001734 - Application of Goods and Services Tax (GST) - Parking Operations -

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

17 October 2000 GST/HST Interpretation 32354 - Supply of a Service Made Through the Internet

CRA Tags
ETA 142(1)(g); ETA 144.1; ETA 165(1); ETA Sch VI, Part V, 7; ETA Sch IX, Part I, 1 place of negotiation; ETA Sch IX, Part V, 2(a)

12 October 2000 GST/HST Interpretation 7363/HQR0000969 - Basic Groceries: Sandwiches and Similar Products

CRA Tags
ETA Sch VI, Part III, 1(o.2)

11 October 2000 GST/HST Interpretation 25700 - Transactions générées par les cartes de débits guichets automatiques

CRA Tags
LTA 123(1) service financier (l)

10 October 2000 GST/HST Interpretation 32279 - Section 167 Election and Leased Property

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

2 October 2000 GST/HST Interpretation 30920 - PROPOSED LAW Application of GST/HST to Frame and Clip-on Sets - Specially Designed for Prescription Eyeglasses

CRA Tags
ETA Sch VI, Part II, 9; ETA Sch VI, Part II, 32; ETA Sch VII, 6

GST/HST Ruling

27 October 2000 GST/HST Ruling 32352 - Exporters of Processing Services - Import Certificate

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

23 October 2000 GST/HST Ruling 28991 - GST Book Rebate

CRA Tags
ETA 259(1) selected public service body; ETA 259.1(1) printed book

18 October 2000 GST/HST Ruling 32212 - Relief of GST on Exported Goods

CRA Tags
ETA Sch VI, Part V, 12

17 October 2000 GST/HST Ruling 31020 - Contributions to the

CRA Tags
ETA 123(1) commercial activity; ETA 123(1) non-profit organization; ETA 123(1) public sector body; ETA 123(1) public service body; ETA 123(1) supply; ETA 123(1) taxable supply; ETA 165(1); ETA 221(1); ETA Sch V, Part VI

13 October 2000 GST/HST Ruling 8329 - Interaction Between Subsection 173(1) and Paragraph 170(1)(b) of the ETA - Employer Provided Parking - Taxable Benefits

CRA Tags
ETA 170; ETA 173; ITA 6(1)(a)

4 October 2000 GST/HST Ruling 30400 - Supplies of Administrative Services by the

CRA Tags
ETA 123(1) commercial activity; ETA 123(1) charity; ETA 123(1) exempt supply; ETA 123(1) taxable supply; ETA 221(1); ETA Sch V, Part V.1, 1

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