GST/HST Severed Letters - 2002-12

HST severed letters, 2002-12

Excise Interpretation

20 December 2002 Excise Interpretation 42338 - Duty Paid Stamping and Excise Tax Issues Surrounding the Importation of Sheet Tobacco

CRA Tags
EA 201(2); 2403.91.10.00

5 December 2002 Excise Interpretation 43028 - Application of Excise Tax to Fuel Products

CRA Tags
ETA 48; ETA 49

General Information Letter

2 December 2002 General Information Letter 42969 - GENERAL INFORMATION LETTER Application of GST/HST to Dietary Supplements

CRA Tags
GST/HST Policy Statement P-240, Application of GST/HST to Products Commonly Described as "Dietary Supplements"

GST/HST Interpretation

30 December 2002 GST/HST Interpretation 37937 - Web Site Design, Web Site Hosting and Domain Name Registrations

CRA Tags
ETA 123(1) individual; ETA 142(1)(g); ETA 142(2)(g); ETA 144.1; ETA Sch VI, Part V, 7; ETA Sch IX, Part V, 2(a); ETA Sch IX, Part V, 2(b); ETA Sch IX, Part IX, 3; SOR/2001-170 1; SOR/2001-170 10

23 December 2002 GST/HST Interpretation 8067 - Method for Determining Proportion of Commercial Activities

CRA Tags
ETA 141.01(5)

20 December 2002 GST/HST Interpretation 43134 - Importation de l'or

CRA Tags
DORS/91-31 3

19 December 2002 GST/HST Interpretation 36020 - Description of B1 in Subsection 7(7) of the Games of Chance (GST/HST) Regulations Written Pursuant to Subsection 188(5) of the Excise Tax Act

CRA Tags
ETA 188(5); ETA 188.1(4); SOR/91-28 7(7)

19 December 2002 GST/HST Interpretation 34786 - Entitlement of to PSB Rebate

CRA Tags
ETA 174

16 December 2002 GST/HST Interpretation 40653 - Treatment of Revenues

CRA Tags
ETA 123(1) service; ETA 141.01; ETA 165

12 December 2002 GST/HST Interpretation 41849 - Embassy Employees

CRA Tags
ETA 252(1); ETA 252.1(2); ETA 252.2; ETA 123(1) non-resident; ETA 132(1)(d)

10 December 2002 GST/HST Interpretation 38070 - Advertising Services

CRA Tags
ETA 136.1(2); ETA 142(1)(g)

10 December 2002 GST/HST Interpretation 31560 - Supply of Digitized Music Files

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

9 December 2002 GST/HST Interpretation 31642 - Supply of Subscriptions to

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

9 December 2002 GST/HST Interpretation 37123 - Questions Concerning Joint Venture and Agency

CRA Tags
ETA Sch VI, Part IV

6 December 2002 GST/HST Interpretation 40859 - Application of the GST/HST to Prepaid Funeral Arrangements

CRA Tags
ETA 133; ETA 168; ETA 152(1); ETA 221(1); ETA 344; ETA 360; ITA 12(1)(a); ITA 12(1)(z.4); ITA 148.1; ITA 149(1)(s.1); ITA 248(1); ITR 201(1)(f); ITR 204(1); ITR 204(2); ITR 204(3)

6 December 2002 GST/HST Interpretation 43468 - Application of the GST/HST to Prepaid Funeral Arrangements

CRA Tags
ETA 133; ETA 168; ETA 152(1); ETA 221(1); ETA 344; ETA 360

6 December 2002 GST/HST Interpretation 43470 - Application of the GST/HST to Prepaid Funeral Arrangements

CRA Tags
GST/HST Technical Information Bulletin B-091, Timing of the Application of the GST/HST to Prepaid Funeral Arrangements

6 December 2002 GST/HST Interpretation 43472 - Application of the GST/HST to Prepaid Funeral Arrangements

CRA Tags
ETA 133; ETA 168; ETA 152(1); ETA 221(1); ETA 344; ETA 360

6 December 2002 GST/HST Interpretation 43471 - Application of the GST/HST to Prepaid Funeral Arrangements

CRA Tags
ETA 133; ETA 168; ETA 152(1); ETA 221(1); ETA 344; ETA 360

4 December 2002 GST/HST Interpretation 39435 - Construction Services for Real Property

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

4 December 2002 GST/HST Interpretation 41613 - Application of the HST to the Purchase of Air Travel by a Government

CRA Tags
Constitution Act 125

3 December 2002 GST/HST Interpretation 39421 - Tax Status of Supplies Provided Via the Internet

CRA Tags
ETA 123(1) recipient; ETA 142(1)(g); ETA 144.1; ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 23; ETA Sch IX, Part I, 1; ETA Sch IX, Part V, 2; ETA Sch IX, Part IX, 3; SOR/2001-170 1; SOR/2001-170 10

3 December 2002 GST/HST Interpretation 42217 - Place of Supply of Services

CRA Tags
ETA 123(1) recipient; ETA 142; ETA 142.1(2); ETA 144.1; ETA 165

GST/HST Ruling

23 December 2002 GST/HST Ruling 43026 - Application of the GST/HST to Powdered Drink Mix

CRA Tags
ETA Sch VI, Part III, 1

23 December 2002 GST/HST Ruling 43062 - Application of the GST to Powder

CRA Tags
ETA 165

23 December 2002 GST/HST Ruling 38588 - Property Taxes as Additional Rents

CRA Tags
ETA 165(1)

23 December 2002 GST/HST Ruling 41414 - GST/HST Status of Service Supplied by a Registered Charity

CRA Tags
ETA Sch V, Part V.1, 1

23 December 2002 GST/HST Ruling 42576 - Federal Book Rebate (GST/HST) Regulations

CRA Tags
ETA 123(1) municipality; ETA 259.1(1) specified person; ETA 259.1(2); SOR/98-351

18 December 2002 GST/HST Ruling 33383 - Supplies Made Via the Internet

CRA Tags
ETA 123(1) supply; ETA 142(1); ETA 142(2); ETA 144.1; ETA 165(1); ETA 165(2); ETA 165(3); ETA Sch VI, Part V, 8; ETA Sch VI, Part V, 10; ETA Sch IX, Part I, 1 place of negotiation; ETA Sch IX, Part III, 1

17 December 2002 GST/HST Ruling 43024 - Tax Status of Meal Replacement Bars and Drinks

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

17 December 2002 GST/HST Ruling 43025 - Application of the GST/HST to Protein Bars and Protein Shakes

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

17 December 2002 GST/HST Ruling 35933 - "Per Diem" Allowances and Section 174 of the Excise Tax Act (ETA)

CRA Tags
ETA 174; Audit Directive AD-98-24

6 December 2002 GST/HST Ruling 39906 - Host Gifts Under the Alternate Collection Method

CRA Tags
ETA 165(1); ETA 178.5(7); ETA 123(1) money; ETA 123(1) property; ETA 181(4); ETA 178.3(2); ETA 178; ETA 153

6 December 2002 GST/HST Ruling 35845 - GST Status of Payments Made to Operator by Public Works and Government Services Canada

CRA Tags
ETA 240; ETA Sch V, Part I, 6; ETA Sch V, Part IV, 2; ETA Sch V, Part IV, 3

4 December 2002 GST/HST Ruling 39587 - Supply of Guest Suites by Condominium Corporation

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

4 December 2002 GST/HST Ruling 42809 - Application of the GST/HST to Salads Sold in Plastic Tubs or Tetra Packs

CRA Tags
ETA Sch VI, Part III, 1(o.1)

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