GST/HST Severed Letters - 2001-06

HST severed letters, 2001-06

General Information Letter

20 June 2001 General Information Letter 35548 - GENERAL INFORMATION LETTER [Explanation of Audit Provisions]

CRA Tags
ETA 165

GST/HST Interpretation

28 June 2001 GST/HST Interpretation 34958 - Tax Treatment on Goods in Transit in Canada

CRA Tags
ETA 126(2); ETA 127(1); ETA 128(1); ETA 169(1); ETA 212; ETA 214; ETA 215

28 June 2001 GST/HST Interpretation 25769 - Web Site Design and Maintenance Services

CRA Tags
ETA 142; ETA 144.1; ETA 165; ETA Sch VI, Part V, 7; ETA Sch IX, Part V

20 June 2001 GST/HST Interpretation 35970 - Effects of Land Severance on Change in Use Provisions

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

20 June 2001 GST/HST Interpretation 35058 - LETTER Relief of GST on the Temporary Importation of a Yacht

CRA Tags
ETA 212; ETA 214; ETA 215; ETA 252

13 June 2001 GST/HST Interpretation 34564 - Rebate to Owner of Land Leased for Residential Purposes

CRA Tags
ETA 256.1; ETA 191(3); ETA Sch V, Part I, 6.1; ETA Sch V, Part I, 7(a)(i); ETA Sch V, Part I, 7(c)

5 June 2001 GST/HST Interpretation 34836 - Application of the GST/HST to ABM Services

CRA Tags
ETA 123(1) financial service; ETA 165(1); ETA Sch V, Part VII, 1

1 June 2001 GST/HST Interpretation 35384 - Taxes sur les marchandises canadiennes de retour

CRA Tags
LTA 212; LTA Annexe VII, 8

GST/HST Ruling

18 June 2001 GST/HST Ruling 32747 - GST Relief on the Manufacture of Tubular Membranes

CRA Tags
ETA 169(2); ETA 180; ETA 225(4); GST/HST Technical Information Bulletin B-069, Goods and Services Tax Treatment of Imports by Exporters of Processing Services (Inward Processing)

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