GST/HST Severed Letters - 2002-10

HST severed letters, 2002-10

Excise Interpretation

30 October 2002 Excise Interpretation 42585 - AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of Prescribed Brand Cigarettes Until March 31, 2003

CRA Tags
EA 2001 38(4); EA 2001 58(1)

4 October 2002 Excise Interpretation 42416 - Provide Administrative Authorization to Proceed With Prescribe[d] Brands Production in Advance of Regulatory Change

CRA Tags
EA 202(4)

GST/HST Interpretation

31 October 2002 GST/HST Interpretation 34340 - Application of GST/HST to Network Services

CRA Tags
ETA 123(1) telecommunications facility; ETA 123(1) telecommunication service; ETA 136.4; ETA 142.1(2)(a); ETA 144.1; ETA Sch VI, Part V, 22.1; ETA Sch VI, Part VIII, 2; ETA Sch IX, Part IX, 2; ETA Sch IX, Part IX, 3; SOR/2001-170 1; SOR/2001-170 10

29 October 2002 GST/HST Interpretation 42270 - Application of GST/HST to Prepaid Telephone Cards Purchased by Indians on Reserve

CRA Tags
Indian Act 87; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians; ETA 123(1) telecommunication service

28 October 2002 GST/HST Interpretation 36605 - Tax Status of Information Supplied Via the Internet

CRA Tags
ETA 142(1)(c)(i); ETA 144.1; ETA Sch VI, Part V, 10; ETA Sch IX, Part III, 1; ETA Sch IX, Part III, 2(d); ETA Sch IX, Part III, 3(d)

25 October 2002 GST/HST Interpretation 36992 - Sale of E-Books Over the Internet

CRA Tags
ETA 142; ETA 144.1; ETA Sch IX, Part III, 1

23 October 2002 GST/HST Interpretation 41949 - Industrial/Commercial Condominium Corporations

CRA Tags
ETA 123(1) commercial activity; ETA 123(1) public service body; ETA 148(1); ETA 240(1); ETA Sch V, Part I, 13

22 October 2002 GST/HST Interpretation 35664 - Supply by Agent of On-line Registration

CRA Tags
ETA 177(1); ETA 177(1.1); ETA 221(1); ETA 225(1)

22 October 2002 GST/HST Interpretation 36209 - Application of GST/HST to Web Site Hosting

CRA Tags
ETA 142; ETA 144.1; ETA 165; ETA Sch VI, Part V, 7; ETA Sch IX, Part IX, 3; GST/HST Technical Information Bulletin B-090, GST/HST and Electronic Commerce; GST/HST Memoranda Series Memorandum 4.5.1, Exports - Determining Residence Status

21 October 2002 GST/HST Interpretation 41266 - Application of Policy 136R - Self Insured Benefit Arrangements

CRA Tags
GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Policy statement P-136R, Administrative Services Only with Stop-Loss

18 October 2002 GST/HST Interpretation 27030 - Application of GST/HST to Dietary Supplements

CRA Tags
GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings

17 October 2002 GST/HST Interpretation 41067 - Exempt Status of Spread Payable to Issuers of MBS

CRA Tags
GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings

4 October 2002 GST/HST Interpretation 42229 - The Application of the Joint Venture Rules

CRA Tags
ETA 273(1); SOR/91-36 3(2)

4 October 2002 GST/HST Interpretation 38983 - Application of Joint Venture Rules

CRA Tags
ETA 273; SOR/91-36

4 October 2002 GST/HST Interpretation 39231 - Application of GST to Provincial Non-refundable Environmental Levies on Returnable Containers

CRA Tags
ETA 226; ETA 137; ETA 154; ETA 223; ETA 261; ETA 169

GST/HST Ruling

18 October 2002 GST/HST Ruling 35779 - Tax Status of Transcription Services

CRA Tags
ETA 142(1)(g); ETA 148; ETA 240(1); ETA 240(3); ETA Sch VI, Part V, 7

18 October 2002 GST/HST Ruling 39681 - Application of the GST/HST to the Secondment of from the to .

CRA Tags
ETA 123(1) employee; ETA 123(1) employer; ETA 123(1) service; ETA 165(1)

17 October 2002 GST/HST Ruling 37298 - Communication Services Supplied by The

CRA Tags
ETA 138

11 October 2002 GST/HST Ruling 38995 - Eligibility for a Rebate on Printed Books Under Section 259.1 of the ETA

CRA Tags
ETA 259.1; ETA 259; ETA 123(1) school authority; 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

10 October 2002 GST/HST Ruling 34727 - Subdivision and Sale of Real Property

CRA Tags
ETA 123(1) real property; ETA 123(1) sale; ETA Sch V, Part I, 2; ETA Sch V, Part I, 9(2)(c)

7 October 2002 GST/HST Ruling 31336 - Tax Status of Powdered Supplements

CRA Tags
ETA Sch VI, Part III, 1

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