GST/HST Severed Letters - 2002-03

HST severed letters, 2002-03

GST/HST Interpretation

28 March 2002 GST/HST Interpretation 35167 - Web Site Design

CRA Tags
ETA Sch VI, Part V, 7; ETA Sch IX, Part V; ETA 142(1)(g)

28 March 2002 GST/HST Interpretation 36322 - Racetracks / ITC Allocations

CRA Tags
ETA 141.01(5)

28 March 2002 GST/HST Interpretation 37217 - Section 156 Election – Non-residents

CRA Tags
ETA 128(1); ETA 132(2); ETA 156(1)

28 March 2002 GST/HST Interpretation 8404 - Long Distance Minutes Supplied Over the Internet

CRA Tags
ETA 142; ETA 144.1; ETA Sch IX, Part VIII, 1; ETA Sch IX, Part VIII, 2

28 March 2002 GST/HST Interpretation 34565 - Air Miles Award Tickets

CRA Tags
ETA 153; ETA 165; ETA 181; ETA 221; ETA 123(1) non-resident; ETA Sch VI, Part VII, 1; ETA Sch VI, Part VII, 3

27 March 2002 GST/HST Interpretation 6428 - Application of GST/HST to Indian Trusts

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

26 March 2002 GST/HST Interpretation 36052 - Fourniture de concentrés liquides de plantes médicinales

CRA Tags
LTA Annexe VI, partie III, 1

26 March 2002 GST/HST Interpretation 38619 - Temporary Importation of Amusement Rides

CRA Tags
Special Order in Council

26 March 2002 GST/HST Interpretation 36061 - Teleconferencing Service

CRA Tags
ETA 123(1) telecommunication service; ETA 123(1) telecommunication facility; ETA 142.1(1); ETA Sch VI, Part V, 22.1; ETA Sch VI, Part V, 7; ETA Sch IX, Part VIII, 2

26 March 2002 GST/HST Interpretation 34247 - Government Funding: Casino Revenues

CRA Tags
ETA 259(2)

25 March 2002 GST/HST Interpretation 39617 - INTERPRETATION LETTER Professional Fees Paid by Government

CRA Tags
ETA 123(1) recipient; ETA 165

25 March 2002 GST/HST Interpretation 39750 - Application of GST to Supplies of Dutiable Spirits

CRA Tags
ETA 154

25 March 2002 GST/HST Interpretation 39749 - Application of GST to Supplies of Dutiable Spirits

CRA Tags
ETA 154

22 March 2002 GST/HST Interpretation 35196 - Treatment of Indian Purchases for GST Purposes

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

18 March 2002 GST/HST Interpretation 36864 - Eligibility for a Rebate on Printed Books Under Section 259.1 of the ETA

CRA Tags
ETA 259.1(1) specified person; ETA 259; ETA 234(3); ETA 123(1) charity; GST/HST Technical Information Bulletin B-076, Proposed Rebate for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures Under the GST/HST; GST/HST Technical Information Bulletin B-085, The Point-of-Sale Rebate on Books

7 March 2002 GST/HST Interpretation 34928 - GST Rebate on Book Purchases

CRA Tags
ETA 259.1(1) specified person; ETA 123(1) charity; GST/HST Technical Information Bulletin B-076, Proposed Rebate for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures under the GST/HST

GST/HST Ruling

28 March 2002 GST/HST Ruling 33377 - Status as School Authority and Eligibility to Claim Book Rebate

CRA Tags
ETA 123(1) school authority; ETA 123(1) university; ETA 123(1) public college; ETA 259; ETA 259.1(1) printed book; ETA 259.1(1) specified person; ETA 259.1(1) claim period

28 March 2002 GST/HST Ruling 35952 - Application of GST to Activities of Professional Music Teachers

CRA Tags
ETA 123(1) supplier; ETA 123(1) commercial activity; ETA 138; ETA 148.1; ETA 165; ETA Sch V, Part III, 9(b); SOR/91/27

25 March 2002 GST/HST Ruling 39151 - Hatching Eggs Used for Influenza Vaccine Production

CRA Tags
ETA Sch VI, Part IV, 4; ETA 165(3)

12 March 2002 GST/HST Ruling 31526 - Application of Tax to and

CRA Tags
ETA Sch VI, Part III, 1

4 March 2002 GST/HST Ruling 37536 - Application of GST/HST to Bars - Nutritional Supplements

CRA Tags
ETA Sch VI, Part III, 1

Archive

2024
May 9
April 7
February 5
January 31
2023
December 25
November 3
October 6
September 4
August 4
July 2
June 4
May 5
April 2
March 3
February 11
January 2
2022
December 6
November 6
October 5
September 3
August 2
July 2
June 5
April 15
March 11
February 6
January 8
2021
November 2
October 10
September 3
August 9
July 2
June 4
May 4
April 4
March 3
February 5
January 4
2020
December 4
November 4
October 2
September 2
August 5
July 2
June 1
March 2
February 1
January 1
2019
December 4
November 2
October 2
September 2
August 9
July 2
June 3
May 11
April 5
March 5
February 13
January 9
2018
December 6
November 1
September 4
August 6
July 3
June 7
May 6
April 5
March 11
February 5
January 8
2017
December 9
November 2
October 5
September 8
August 5
July 5
June 6
May 4
April 5
March 6
February 4
January 7
2016
December 4
November 4
October 7
September 2
August 7
July 7
June 6
May 4
April 2
March 7
February 3
January 3
2015
December 3
November 2
October 7
September 6
August 8
July 11
June 4
May 3
April 2
March 3
February 1
January 9
2014
December 4
November 3
October 2
September 8
August 8
July 12
June 10
May 7
April 4
March 10
February 12
January 7
2013
December 5
November 4
October 6
September 2
August 12
July 17
June 24
May 6
April 11
March 12
February 4
January 10
2012
December 9
November 15
October 20
September 10
August 12
July 14
June 13
May 4
March 12
February 10
January 5
2011
December 10
November 11
October 17
September 14
August 23
July 24
June 17
May 19
April 28
March 20
February 9
January 14
2010
December 13
November 15
October 9
September 7
August 13
July 23
June 10
May 7
April 15
March 16
February 9
January 10
2009
December 12
November 6
October 3
September 3
August 4
July 16
June 6
May 5
April 9
March 27
February 14
January 14
2008
December 18
November 18
October 11
September 9
August 13
July 15
June 10
May 11
April 6
March 17
February 15
January 13
2007
December 22
November 15
October 11
September 6
August 9
July 30
June 11
May 22
April 15
March 15
February 15
January 13
2006
December 10
November 11
October 13
September 41
August 16
July 10
June 24
May 14
April 19
March 21
February 22
January 27
2005
December 10
November 9
October 19
September 11
August 12
July 12
June 17
May 7
April 17
March 17
February 14
January 18
2004
December 18
November 12
October 13
September 22
August 26
July 23
June 23
May 15
April 15
March 26
February 9
January 10
2003
December 20
November 10
October 20
September 12
August 21
July 36
June 28
May 26
April 17
March 48
February 24
January 30
2002
December 36
November 19
October 21
September 19
August 30
July 27
June 23
May 20
April 6
March 21
February 10
January 24
2001
December 10
November 10
October 17
September 11
August 14
July 14
June 9
May 1
April 6
March 49
February 20
January 13
2000
December 11
November 13
October 28
September 25
August 23
July 42
June 31
May 21
April 22
March 53
February 17
January 30
1999
December 37
November 13
October 6
September 23
August 15
July 10
June 29
May 27
April 15
March 26
February 25
January 20
1998
December 46
November 35
October 45
September 54
August 38
July 44
June 30
May 32
April 28
March 34
February 16
1997
November 23
October 22
September 18
August 12
July 27
June 17
May 22
April 24
March 8
February 28
January 18
1996
December 16
November 15
October 17
September 9
August 32
July 9
June 19
May 25
April 19
March 46
February 25
January 31
1995
December 14
November 27
October 19
September 14
August 24
July 25
June 25
May 24
April 11
March 28
February 35
January 22
1994
December 4
November 10
October 10
September 18
August 36
July 15
June 9
May 10
April 9
March 10
February 15
January 2
1993
November 1
January 1
1992
November 1
March 1
February 1