GST/HST Severed Letters - 2003-03

ETA 123(1) real property; ETA 123(1) telecommunications facility; ETA 123(1) telecommunication service; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

Special Order in Council; Side Shows and Concessions Remission Order (C.R.C., c. 791)

ETA 165

ETA 165

ETA 165

ETA 165

ETA 165

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

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

ETA 123(1) financial service, (d); ETA 123(1) financial service, (l); GST/HST Policy Statement P-239, Meaning of the Term "Arranging for" as Provided in the Definition of "Financial Service"

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

ETA 160; ETA 165(1); ETA 165(2); ETA 165.1(2); ETA 221; ETA 225(1); ETA Sch VI, Part III, 2; GST/HST Memorandum Series Memorandum 1.4, Goods and Services Tax Rulings; CITE Distribution Lévesque Vending (1986) Ltée v The Queen (TCC) [1997/04/22]

LTA 123(1) bien; LTA 123(1) service; Énoncé de politique sur la TPS/TVH P-077R, Fourniture unique et fournitures multiples; Énoncé de politique sur la TPS/TVH P-236, Fourniture de photocopies

ETA 122; ETA 368

ETA 142(1)(c); ETA 144.1; ETA 165; ETA Sch VI, Part V, 10; ETA Sch IX, Part III, 1; ETA Sch IX, Part III, 2(d); ETA Sch IX, Part III, 2(d)(i); ETA Sch IX, Part III, 3(d); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Technical Information Bulletin B-078, Place of Supply Rules Under the HST; GST/HST Technical Information Bulletin B-090, GST/HST and Electronic Commerce

ETA 142(1)(a); ETA 165(1); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

LTA 123(1) service financier, (d); LTA 123(1) service financier, (l); Énoncé de politique sur la TPS/TVH P-239, Signification de l'expression «prendre les mesures en vue de l'effectuer» que l'on trouve dans la définition de «service financier»