GST/HST Severed Letters - 2003-02

HST severed letters, 2003-02

Excise Interpretation

25 February 2003 Excise Interpretation 44380 - Implementation of "New" Excise Duty Under Excise Act

CRA Tags
EA 2001 216(1)

24 February 2003 Excise Interpretation 43773 - Approval of Mass Flowmeter Measurement System

CRA Tags
EA 44(1)(a)

24 February 2003 Excise Interpretation 44383 - The Method of Calculating the "Total Quantity" of a Category of Tobacco Product to Determine the Maximum Quantity of Canadian Manufactured Tobacco that may be Removed from an Excise Warehouse for Export

CRA Tags
EA 2001 50(6)

3 February 2003 Excise Interpretation 42806 - Implementation of the Excise Act, 2001 ("new Act")

GST/HST Interpretation

25 February 2003 GST/HST Interpretation 41194 - Supplies of Books Made Via the Internet

CRA Tags
ETA 142(1)(c); ETA 142(1)(c)(i); ETA Sch IX, Part I, 1 place of negotiation; ETA Sch IX, Part III, 2(d)(ii); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

24 February 2003 GST/HST Interpretation 30306 - Tax Status of Payments

CRA Tags
ETA 123(1) debt security; ETA 123(1) financial instrument, (a); ETA 123(1) financial service, (f); ETA Sch V, Part VII, 1; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

24 February 2003 GST/HST Interpretation 42607 - Application Hosting

CRA Tags
ETA 142(1)(c)(i); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Technical Information Bulletin B-090, GST/HST and Electronic Commerce

20 February 2003 GST/HST Interpretation 42636 - Eligibility for the New Residential Rental Property Rebate

CRA Tags
ETA 123(1) builder; ETA 155(1); ETA 191; ETA 221; ETA 221(2); ETA 256.2(1) self-contained residence; ETA 256.2(3)(a); ETA 257; ETA Sch V, Part I, 6; ETA Sch V, Part I, 6.1; GST/HST Memoranda Series Memorandum 19.3.6, Rebate on Non-Registrant's Sale of Real Property

19 February 2003 GST/HST Interpretation 41177 - Application of GST/HST to Additional Amount Received from Client

CRA Tags
ETA 123(1) amount; ETA 165(1); ETA 169; ETA 223(2); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

19 February 2003 GST/HST Interpretation 42608 - Supplies of Self-help Exercises Made Via the Internet

CRA Tags
ETA 142(1)(c); ETA 142(2)(c); ETA 142(1)(g); ETA 144.1; ETA Sch IX, Part III, 2(d); ETA Sch IX, Part III, 3(d); ETA Sch IX, Part V, 2(a); ETA Sch IX, Part I, 1 place of negotiation; ETA Sch IX, Part III, 1; ETA Sch V, Part II, 1; ETA Sch V, Part II, 7; ETA Sch VI, Part V, 23

19 February 2003 GST/HST Interpretation 43273 - Visitor Rebate - Breast Implant Material

CRA Tags
ETA 252(1); ETA 252.2

18 February 2003 GST/HST Interpretation 41539 - Services Provided in the

CRA Tags
ETA 259(1) municipality; ETA Sch V, Part VI, 1 municipal transit service; ETA Sch V, Part VI, 1 transit authority; ETA Sch V, Part VI, 24; ETA Sch V, Part VI, 28; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

17 February 2003 GST/HST Interpretation 35280 - Freight Transportation Service – Goods Transported from Canada to the U.S. that Are Rejected and Returned to Canada

CRA Tags
ETA Sch IX, Part VI, 5; ETA Sch VI, Part VII, 6; ETA Sch VI, Part VII, 8; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

17 February 2003 GST/HST Interpretation 41030 - Supply of Software Via the Internet

CRA Tags
ETA 142(2)(c)(i); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

11 February 2003 GST/HST Interpretation 44022 - Temporary Importation of Amusement Rides

CRA Tags
Special Order in Council

10 February 2003 GST/HST Interpretation 43605 - University Meal Plans

CRA Tags
ETA Sch V, Part III, 13; ETA Sch V, Part III, 14

10 February 2003 GST/HST Interpretation 37725 - Tax Status of Advertising Services

CRA Tags
ETA 148; ETA 165; ETA 240; ETA Sch VI, Part V, 8; GST/HST Guide, General Information for GST/HST Registrants; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Memoranda Series Memorandum 4.5.1, Exports - Determining Residence Status; GST/HST Memoranda Series Memorandum 4.5.3, Exports - Services and Intellectual Property; GST/HST Technical Information Bulletin B-090, GST/HST And Electronic Commerce

6 February 2003 GST/HST Interpretation 39667 - Construction Services Provided on Reserve and Partly Off Reserve

CRA Tags
ETA 141; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings GST/HST Technical Information Bulletin B-039R, GST Administrative Policy: Application of GST to Indians

3 February 2003 GST/HST Interpretation 44105 - APPLICATION OF GST/HST [Application of GST/HST on Spacing Devices as Conditional Zerio-rated Medical Supplies]

CRA Tags
ETA 123(1) supply; ETA 165; ETA Sch VI, Part II, 5; ETA Sch VI, Part II, 5.1

GST/HST Ruling

28 February 2003 GST/HST Ruling 39945 - Recovery of the Goods and Services Tax on Certain Road Construction Projects

CRA Tags
ETA 141.01(2); ETA 141.01(3); ETA 169; ETA 259(3); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

27 February 2003 GST/HST Ruling 41136 - APPLICATION OF GST Service of "Arranging for" the Issuance of Credit Card Accounts and the Operation and Maintenance of Those Accounts

CRA Tags
ETA 123(1) financial service; ETA Sch V, Part VII, 1

26 February 2003 GST/HST Ruling 44332 - Nutritional Supplement Bars

CRA Tags
ETA Sch VI, Part III, 1; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

7 February 2003 GST/HST Ruling 31787 - Application of the GST to the Removal and Storage of Empty Trailers

CRA Tags
ETA Sch VI, Part VII, 8; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

3 February 2003 GST/HST Ruling 37600 - The Supply of Spacing Devices

CRA Tags
ETA 123(1) supply; ETA 165; ETA Sch VI, Part II, 5; ETA Sch VI, Part II, 5.1; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

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