GST/HST Severed Letters - 2002-09

HST severed letters, 2002-09

Excise Interpretation

4 September 2002 Excise Interpretation 42140 - Request for Production Approval

CRA Tags
ETA 202(2); ETA 202(3)

GST/HST Interpretation

27 September 2002 GST/HST Interpretation 35585 - Case #35585 -

CRA Tags
ETA Sch VI, Part III, 1

27 September 2002 GST/HST Interpretation 39625 - Subsection 272.1(1) and the Eligibility of Certain ITCs Claimed by a Partnership

CRA Tags
ETA 169; ETA 171(1); ETA 257; ETA 272.1(1); ETA Sch V, Part I, 9; ETA Sch V, Part VI, 25; ETA Sch V, Part V.1, 1; ETA Sch V, Part VII

24 September 2002 GST/HST Interpretation 40906 - Sale of Real Property

CRA Tags
ETA 123(1) commercial activity; ETA 123(1) business; ETA Sch V, Part I, 2; ETA Sch V, Part I, 9(a); ETA Sch V, Part I, 9(c); ETA 136(2); ETA 141.1(3); ETA 190(2); ETA 257

23 September 2002 GST/HST Interpretation 31183 - Products Sold Over the Internet

CRA Tags
ETA 144.1; ETA 142(1)(c)(i); ETA 142(2)(c)(i); ETA Sch IX, Part I, 1; ETA Sch IX, Part III, 2(d)(i); ETA Sch IX, Part III, 3(d)

23 September 2002 GST/HST Interpretation 34134 - Web Site Design

CRA Tags
ETA 142(1)(g); ETA 165; ETA Sch VI, Part V, 7

23 September 2002 GST/HST Interpretation 34397 - Application of GST/HST to On-line Interactive Music Program

CRA Tags
ETA 142; ETA 221; ETA Sch VI, Part V, 10; ETA Sch IX, Part III, 2

23 September 2002 GST/HST Interpretation 37751 - Supply of Services to a Non-resident

CRA Tags
ETA 142(1)(g); ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 23

23 September 2002 GST/HST Interpretation 42342 - Internet Access

CRA Tags
ETA 123(1) telecommunication service; ETA 123(1) telecommunications facility; ETA 142.1(2)(a)

18 September 2002 GST/HST Interpretation 41771 - Security Deposits on Temporary Importations

CRA Tags
ETA 212; ETA 212.1; ETA 213.1

13 September 2002 GST/HST Interpretation 35353 - Services Supplied to Non-resident

CRA Tags
ETA 142(1)(g); ETA 165(3); ETA Sch VI, Part V, 7

12 September 2002 GST/HST Interpretation 33056 - Internet Access

CRA Tags
ETA 123(1) telecommunications facility; ETA 123(1) telecommunication service; ETA 142.1(2)(a); ETA 143; ETA 144.1; ETA Sch VI, Part V, 22.1; ETA Sch IX, Part III, 2(d); ETA Sch IX, Part III, 3(d); SOR/2001-170 10

12 September 2002 GST/HST Interpretation 35069 - Advertising Services

CRA Tags
ETA 142(1); ETA 144.1; ETA 165(1); ETA 165(3); ETA Sch VI, Part V, 7; ETA Sch VI , Part V, 8; ETA Sch IX, Part V

11 September 2002 GST/HST Interpretation 30777 - Tax Status of Advertising on a Web Site

CRA Tags
ETA 142(2)(g)

9 September 2002 GST/HST Interpretation 33627 - Tax Status of Memberships

CRA Tags
ETA 123(1) person; ETA 142(1)(c)(i); ETA 144.1; ETA 240(1); ETA 240(3); ETA Sch IX, Part III, 1; ETA Sch IX, Part III, 2(d); ETA Sch IX, Part III, 3(d)

5 September 2002 GST/HST Interpretation 40484 - Drawbacks and Refunds

CRA Tags
ETA 212; ETA 215.1; ETA 216; ETA 263

GST/HST Ruling

25 September 2002 GST/HST Ruling 42394 - Supplies of Sites in

CRA Tags
ETA 123(1) mobile home; ETA 123(1) non-profit organization; ETA 123(1) residential trailer park; ETA 123(1) trailer park

25 September 2002 GST/HST Ruling 36265 - Tax Status of Fees in

CRA Tags
ETA 123(1) residential trailer park; ETA 123(1) trailer park; ETA Sch V, Part I, 7

6 September 2002 GST/HST Ruling 41975 - Supply of Promotional Items with

CRA Tags
ETA Sch VI, Part III, 1

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