GST/HST Severed Letters - 2001-03

HST severed letters, 2001-03

GST/HST Interpretation

28 March 2001 GST/HST Interpretation 25402 - New Housing Rebates

CRA Tags
ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 190(3); ETA 191(1); ETA 191(3), ETA 254.1; Indian Act 87

27 March 2001 GST/HST Interpretation 33592 - Sale of Residential Complexes

CRA Tags
ETA 123(1) builder; ETA 123(1) multiple unit residential complex; ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 123(1) sale; ETA 123(1) single unit residential complex; ETA 123(1) substantial renovation; ETA 136(2); ETA 191; ETA 259(1) municipality; ETA 336(1); ETA Sch V, Part I

26 March 2001 GST/HST Interpretation 13454 - The Supply of Information Stored on a Web Site

CRA Tags
ETA 142(1)(c); ETA 144.1; ETA Sch IX, Part III, 3; ETA Sch VI, Part V, 10

26 March 2001 GST/HST Interpretation 30107 - Place of Supply of Boat Brokerage Services

CRA Tags
ETA 142; ETA 143(1); ETA 144.1; ETA Sch VI, Part V, 5; ETA Sch VI, Part V, 7; ETA Sch IX, Part V

23 March 2001 GST/HST Interpretation 7404 - Subcontractors' Progress Payments

CRA Tags
ETA 123(1) invoice; ETA 152(1)(c); ETA 168(2); ETA 168(7)(b)

22 March 2001 GST/HST Interpretation 31723 - Application of GST/HST to Airline and/or Tour Packages Sold to Indians, Indian Bands and Band-empowered Entities on Reserve

CRA Tags
ETA 165; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians

21 March 2001 GST/HST Interpretation 6430 - Indian Band Pension Trust Fund

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

15 March 2001 GST/HST Interpretation 30853 - Transfer of Vehicle Leases

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

12 March 2001 GST/HST Interpretation 33960 - University of

CRA Tags
ETA 209; ETA 199; ETA 169(1); ETA 123(1) basic tax content

2 March 2001 GST/HST Interpretation 8262/HQR0001868 - Application of the GST/HST to "Donations" Made to a Charity

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

GST/HST Ruling

30 March 2001 GST/HST Ruling 26702 - Carrying on a Business in Canada

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

30 March 2001 GST/HST Ruling 30826 - Application of the GST/HST to Strawberry-flavoured Diet Supplement Beverage Powders

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

30 March 2001 GST/HST Ruling 33775 - Rebate for Printed Books

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

29 March 2001 GST/HST Ruling 30239 - Tax Status of Bar

CRA Tags
ETA Sch VI, Part III, 1; GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings

28 March 2001 GST/HST Ruling 30947 - Section 211 Election -

CRA Tags
ETA 123(1) public service body; ETA 169; ETA 211; ETA 259(1) selected public service body; ETA Sch V, Part VI, 25; ETA Sch V, Part VI, 28

28 March 2001 GST/HST Ruling 31166 - Shares of the Capital Stock and Assignment of Occupancy Rights

CRA Tags
ETA 123(1) residential complex; ETA 140; ETA Sch V, Part I, 7; ETA Sch V, Part I, 9; ETA Sch V, Part I

27 March 2001 GST/HST Ruling 35059 - Tax Treatment of Language Instruction Services

CRA Tags
ETA 123(1) exempt supply; ETA 165(1); ETA 221; ETA Sch V, Part III, 11

21 March 2001 GST/HST Ruling 30684 - Tax Status of Bars and Drinks

CRA Tags
ETA Sch VI, Part III, 1; ETA Sch VI, Part III, 1(e); ETA Sch VI, Part III, 1(n); ETA Sch VII, 6; GST/HST Memoranda Series, Chapter 4.3, Basic Groceries, Paragraph 20

15 March 2001 GST/HST Ruling 31281 - Strawberry

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

2 March 2001 GST/HST Ruling 32453 - Tax Status of Bar and Shake

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

2 March 2001 GST/HST Ruling 6238 - Powdered Drink Mix

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

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