GST/HST Severed Letters - 2001-10

HST severed letters, 2001-10

GST/HST Interpretation

30 October 2001 GST/HST Interpretation 37534 - Sale of Squabs

CRA Tags
ETA Sch VI, Part IV, 1

16 October 2001 GST/HST Interpretation 35469 - Interaction Between Section 224 and Subsection 313(2) of the Excise Tax Act

CRA Tags
ETA 224; ETA 313

15 October 2001 GST/HST Interpretation 36903 - Rebate of the HST on Lease Payments

CRA Tags
ETA 354.1; ETA 165(2); ETA 354(1); ETA 136.1; ETA 261; ETA 352(1.1)

12 October 2001 GST/HST Interpretation 34884 - Non-resident Rebate

CRA Tags
ETA 180; ETA 252(1); ETA 273.1; ETA Sch VI, Part V, 4

12 October 2001 GST/HST Interpretation 36872 - Allocations pour utilisation d'un véhicule à moteur

CRA Tags
LTA 175; LTA 253

12 October 2001 GST/HST Interpretation 37451 - INTERPRÉTATION PORTANT SUR L'APPLICATION DE LA TPS [1/60ième de la valeur établie par les douanes]

CRA Tags
DORS/91-30 14

11 October 2001 GST/HST Interpretation 32220 - Fourniture de services par

CRA Tags
LTA Annexe VI, partie V, 5

9 October 2001 GST/HST Interpretation 25957 - Supplies Over the Internet

CRA Tags
ETA 142; ETA 144.1; ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 10; ETA Sch IX, Part I; ETA Sch IX, Part II; ETA Sch IX, Part III; ETA Sch IX, Part IV

9 October 2001 GST/HST Interpretation 31799 - Importation of Conveyances

CRA Tags
ETA Sch VII, 1; ETA 169(2); ETA 180; SOR/91-31; D3-1-5, International Commercial Transportation

9 October 2001 GST/HST Interpretation 32754 - GIS Services

CRA Tags
ETA 142; ETA Sch VI, Part V, 7

4 October 2001 GST/HST Interpretation 36581 - Application of the GST to Joint Marketing Services

CRA Tags
ETA 123(1) recipient; ETA 123(1) supply

3 October 2001 GST/HST Interpretation 30660 - Taxidermy - Service or Tangible Personal Property

CRA Tags
ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 12

3 October 2001 GST/HST Interpretation 37477 - Agency Provisions

CRA Tags
ETA 177(1)

GST/HST Ruling

16 October 2001 GST/HST Ruling 35621 - Sale of Real Property

CRA Tags
ETA Sch V, Part I, 9

5 October 2001 GST/HST Ruling 33461 - Entitlement of Public Service Body (PSB) Rebate in respect of Per Diem Paid to

CRA Tags
ETA 174; ETA 259(1) selected public service body

5 October 2001 GST/HST Ruling 35329 - Amounts Paid to as Per Diem Rates for Care

CRA Tags
ETA 174; ETA 259

3 October 2001 GST/HST Ruling 35854 - Fertilizer

CRA Tags
ETA Sch VI, Part IV, 5

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