GST/HST Severed Letters - 2001-02

HST severed letters, 2001-02

GST/HST Interpretation

27 February 2001 GST/HST Interpretation 33200 - GST on the Assignment of a Lease

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

26 February 2001 GST/HST Interpretation 33311/HQR0001582 - — Eligibility to Claim ITC

CRA Tags
ETA 169(1); ETA 141.01

23 February 2001 GST/HST Interpretation 35035; 30908 - Tax Treatment of the Reading Course

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

20 February 2001 GST/HST Interpretation 32402 - PROPOSED LAW/REGULATION

CRA Tags
ETA 213; ETA 213.2; ETA Sch VII, 8.1; ETA Sch VII, 8.3

14 February 2001 GST/HST Interpretation 15317 - Whether Two or More Operators May Make an Election Under Section 273 of the ETA

CRA Tags
ETA 273(1)
Summary Under
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1)
oil and gas joint venture with two participants could have each participant be a s. 273 operator for a discrete portion of the project

12 February 2001 GST/HST Interpretation 32880 - GST/HST Tax Treatment – Drop-shipment Rules

CRA Tags
ETA 179(2); ETA 143(1)

12 February 2001 GST/HST Interpretation 33956 - Fournitures de rapports médicaux demandés par des tiers

CRA Tags
LTA Annexe V, partie II, 5

12 February 2001 GST/HST Interpretation 31392 - Application of GST/HST to a Non-carbonated Beverage

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

8 February 2001 GST/HST Interpretation HQR32544 - GST/HST Overpaid at Time of Importation

CRA Tags
ETA 169(1); ETA 216(6)

8 February 2001 GST/HST Interpretation 8326 - Liability for Remittance of Net Tax on Taxable Sales Made by Agent

CRA Tags
ETA 177(1); ETA 177(1.1); ETA 221(1); ETA 225(1); ETA 280(1)

8 February 2001 GST/HST Interpretation 30623 - Le nouvel article 5.1 de la partie VII de l'annexe VI de la Loi sur la taxe d'accise

CRA Tags
LTA 163(3); LTA Annexe VI, partie VII, 5.1

8 February 2001 GST/HST Interpretation 32319 - Remboursement pour immeubles d'habitation locatifs

CRA Tags
LTA 256.2

7 February 2001 GST/HST Interpretation 8441 - Tax Status of Supplies by a Diet Clinic and Input Tax Credits

CRA Tags
ETA Sch V, Part II, 9; ETA Sch VI, Part I, 3

6 February 2001 GST/HST Interpretation 33228 - Native Taxation - Self Employed Services Provided Off Reserve

CRA Tags
ETA 165(1); ETA 221(1); ETA 225(1); ETA 123(1) taxable supply

6 February 2001 GST/HST Interpretation 30982 - Interpretation of Paragraph 1(d) of Part V.1 of Schedule V to the ETA

CRA Tags
ETA Sch V, Part V.1, 1(d)

2 February 2001 GST/HST Interpretation 32529 - Eligibility For New Housing Rebate or Input Tax Credit For a Bed and Breakfast/Residence

CRA Tags
ETA 256

2 February 2001 GST/HST Interpretation 13607 - Service de télécommunication

CRA Tags
LTA 123(1) service de télécommunication

GST/HST Ruling

28 February 2001 GST/HST Ruling 31901 - Public Service Body Rebate

CRA Tags
ETA 259; ETA 123(1) non-profit organization

26 February 2001 GST/HST Ruling 31464 - Entitlement by to Claim Input Tax Credits

CRA Tags
ETA 141.01; ETA 148; ETA 165; ETA 240

7 February 2001 GST/HST Ruling 31467 - Eligibility for GST Refund

CRA Tags
ETA 259(3); ETA Sch V, Part VI, 6

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