GST/HST Severed Letters - 2001-12

HST severed letters, 2001-12

General Information Letter

10 December 2001 General Information Letter 38098 - GENERAL INFORMATION LETTER Application of TIB-039R to Goods Purchased on Surrendered Lands

CRA Tags
Indian Act 87; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians

GST/HST Interpretation

24 December 2001 GST/HST Interpretation 37184 - University Meal Plans

CRA Tags
ETA 123(1) recipient; ETA Sch V, Part III, 13; ETA Sch V, Part III, 14

19 December 2001 GST/HST Interpretation 37480 - Exports of Services of Designing and Implementing Custom Software

CRA Tags
ETA 123(1) commercial activity; ETA 132(2); ETA 142(1)(g); ETA 148; ETA 240(1); ETA Sch VI, Part V, 7

3 December 2001 GST/HST Interpretation 35667 - GST/HST and the Sale of Parking Units

CRA Tags
ETA Sch V, Part I, 13; GST/HST Policy Statement P-215, Determination Of Whether An Entity Is A "Non-Profit Organization" For Purpose Of The Excise Tax Act ("ETA")

GST/HST Ruling

6 December 2001 GST/HST Ruling 35825 - Services Provided by Condominium Corporation

CRA Tags
ETA 138; ETA Sch V, Part I, 13; ETA Sch V, Part II, 6; ETA Sch V, Part II, 9; ETA Sch V, Part II, 13

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