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

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