GST/HST Severed Letters - 2002-04

HST severed letters, 2002-04

General Information Letter

15 April 2002 General Information Letter 11585-27 - GENERAL INFORMATION LETTER Automated Banking Machine Transaction Fees

CRA Tags
ETA 123(1) financial service, (a); ETA 123(1) financial service, (b); ETA 123(1) financial service, (l); ETA 123(1) financial service, (m); ETA 165; SOR/91-26 3; GMS 17.2, Products and Services of a Deposit-Taking Financial Institution

GST/HST Interpretation

24 April 2002 GST/HST Interpretation 39923 - Application of TIB B-039R to Indian Inter Vivos Trusts

CRA Tags
GST/HST Technical Information Bulletin B-039R, Indian Inter Vivos Trusts

22 April 2002 GST/HST Interpretation 40101 - Goods and Services Tax (GST) Applies to a Purchase of Real Property by a Church Organization

CRA Tags
ETA Sch V, Part I

22 April 2002 GST/HST Interpretation 39897 - Export Distribution Centre Program (the EDC Program) and Export Trading House Program (the ETH Program)

CRA Tags
ETA 236.2

19 April 2002 GST/HST Interpretation 32669 - Sale of Software Via the Internet

CRA Tags
ETA 142(1)(c)(i); ETA 144.1; ETA Sch IX, Part III

18 April 2002 GST/HST Interpretation 35471 - Taxable Benefits and Input Tax Credit Entitlements

CRA Tags
ETA 169; ETA 170; ETA 173; ITA 248(1) shareholder
Summary Under
Tax Topics - Excise Tax Act - Section 173 - Subsection 173(1) - Paragraph 173(1)(c)
no requirement to report tax on s. 173(1) deemed supply if an ITC is denied under s. 170(1)(b) or (c)
Summary Under
Tax Topics - Excise Tax Act - Section 170 - Subsection 170(1)) - Paragraph 170(1)(c)
where ITC is denied under s. 170(1)(b) or (c), no requirement to account for s. 173(1) tax/ no reference to timely coming-due requirement in postamble exception

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