GST/HST Severed Letters - 2003-01

HST severed letters, 2003-01

Excise Interpretation

13 January 2003 Excise Interpretation 43804 - Use of Domesticated (Tax Paid) Wine at

CRA Tags
ETA 28(1) Repealed

6 January 2003 Excise Interpretation 43155 - Schedule II of the Tobacco Regulation

CRA Tags
EA 202(3); EA 202(4)

3 January 2003 Excise Interpretation 42701 - Tariff Classification: " " Brought in Under Classification 2403.91.10 Not Subject to Customs Duty Equivalent to Excise Duty

CRA Tags
ETA 23(2)

3 January 2003 Excise Interpretation 42754 - Application of GST and Stamping Requirement for Tobacco Products Delivered to

CRA Tags
ETA 23.11

3 January 2003 Excise Interpretation 43488 - Changements soient apportés au nom des marques prescrites

CRA Tags
DORS/94-749 Ann I

GST/HST Interpretation

29 January 2003 GST/HST Interpretation 41917 - Supplies Made Via the Internet

CRA Tags
ETA 123(1) membership; ETA 142(1)(c)(i); ETA 142(1)(g); ETA 142(2)(g); ETA 144.1; ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 8; ETA Sch IX, Part I, 1 place of negotiation; SOR/2001-170 6; GMS 1.4, Goods and Services Tax Rulings; GMS 4.5.1, Exports - Determining Residence Status; GMS 4.5.3, Exports - Services and Intellectual Property; B-078, Place of Supply Rules Under the HST

27 January 2003 GST/HST Interpretation 43219 - Application of GST/HST to Products for Export

CRA Tags
ETA Sch VI, Part V, 3; ETA Sch VI, Part V, 12

27 January 2003 GST/HST Interpretation 35795 - Supply of Web Site Related Services

CRA Tags
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 January 2003 GST/HST Interpretation 39678 - Administrative Services Only Contracts

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

20 January 2003 GST/HST Interpretation 43875 - Application of the GST/HST to Animal Blood Products

CRA Tags
ETA Sch VI, Part I, 2(a)

20 January 2003 GST/HST Interpretation 38285 - Tax Status of In Vitro Diagnostic Test Kits Under the Excise Tax Act

CRA Tags
ETA Sch VI, Part I, 2

17 January 2003 GST/HST Interpretation 43566 - Application of the GST/HST to In Vitro Diagnostic Products

CRA Tags
ETA Sch VI, Part I, 2(a)

17 January 2003 GST/HST Interpretation 6378 - Application of GST/HST to Dietary Supplements

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

17 January 2003 GST/HST Interpretation 31695 - Banner Advertising and Selling Works of Art Over the Internet

CRA Tags
ETA 123(1) recipient; ETA 123(1) taxable supply; ETA 142(1); ETA 142(2); ETA 143(1); ETA 144.1; ETA 165; ETA 169; ETA 177(1); ETA 177(1.1); ETA 212; ETA 221; ETA Sch VI, Part V, 1; ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 8; ETA Sch VI, Part V, 12; ETA Sch IX, Part I, 1 place of negotiation; ETA Sch IX, Part II; ETA Sch IX, Part V

15 January 2003 GST/HST Interpretation 42670 - Transfer of Real Property in Lieu of Dedicated Land

CRA Tags
ETA 123(1) sale; ETA 123(1) consideration

15 January 2003 GST/HST Interpretation 43044 - Importation of Amusement Ride -

CRA Tags
ETA 169(1); ETA 212; ETA 215(1); ETA 215.1; ETA 216

15 January 2003 GST/HST Interpretation 6833 - Joint Venture Election

CRA Tags
ETA 273

15 January 2003 GST/HST Interpretation 32645 - Input Tax Credit Entitlement on Early Payment Discounts

CRA Tags
ETA 181.1; ETA 161; ETA 232

14 January 2003 GST/HST Interpretation 43454 - Zero-rated Financial Services

CRA Tags
ETA 123(1) financial service; ETA Sch VI, Part I, 1; ETA Sch VI, Part I, 2

14 January 2003 GST/HST Interpretation 33694 - Supply of Software

CRA Tags
ETA 142(1)(c)(i); ETA 142(2)(c)(i); ETA 142(1)(g); ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 10

9 January 2003 GST/HST Interpretation 40148 - Supplies Delivered Via the Internet

CRA Tags
ETA 142(1)(c); ETA 142(2)(c)

8 January 2003 GST/HST Interpretation 43463 - Payments Made to Clergy, Church Organists and Soloist/Musicians

CRA Tags
ETA 165; ETA 168; ETA 177

GST/HST Ruling

23 January 2003 GST/HST Ruling 37297 - On-line Consultations on Health Matters Via the Internet

CRA Tags
ETA 123(1) recipient; ETA 123(1) supply; ETA 142; ETA 165; ETA 212; ETA 212.1(2); ETA Sch VI, Part V, 23

22 January 2003 GST/HST Ruling 35053 - Tax Status of Memberships Supplied by a Non-profit Organization

CRA Tags
ETA Sch V, Part VI, 17

21 January 2003 GST/HST Ruling 33243 - Application of GST/HST to Construction Services

CRA Tags
ETA 169(1); ETA 259(3); ETA Sch V, Part VI, 6; ETA Sch V, Part VI, 21.1(d)

15 January 2003 GST/HST Ruling 43562 - Application of the GST/HST to Crackers

CRA Tags
ETA Sch VI, Part III, 1(f)

13 January 2003 GST/HST Ruling 6067 - Input Tax Credit Entitlement on Early Payment Discounts

CRA Tags
ETA 161; ETA 181.1

8 January 2003 GST/HST Ruling 43726 - Whether Food or Beverage

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

7 January 2003 GST/HST Ruling 39592 - Ruling Request Regarding Account Handling Charges

CRA Tags
ETA 182(1)

7 January 2003 GST/HST Ruling 42430 - Application of GST/HST to [Powdered Drink Mixes]

CRA Tags
ETA Sch VI, Part III, 1

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