GST/HST Severed Letters - 2003-04

HST severed letters, 2003-04

Excise Interpretation

GST/HST Interpretation

11 April 2003 GST/HST Interpretation 42668 - Zero-Rating of Reinsurance

CRA Tags
ETA 123(1) insurance policy; ETA 286; ETA Sch VI, Part IX, 2; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

9 April 2003 GST/HST Interpretation 25506 - Section 232.1 - Promotional Allowances

CRA Tags
ETA 232.1; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

GST/HST Ruling

28 April 2003 GST/HST Ruling 40597 - Status as a Non-profit Organization Under Section 259 of the Excise Tax Act

CRA Tags
ETA 123(1) non-profit organization; ETA 141.01; ETA 148; ETA 169; ETA 240; ETA 259(1) non-profit organization; ETA Sch V, Part VI, 10; SOR/91-37; SOR/99-175; SI/91-13

24 April 2003 GST/HST Ruling 44055 - Application Fee to Review, Evaluate and Accept Insurance Risk

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

16 April 2003 GST/HST Ruling 38852 - S Application of GST/HST to Medical Devices

CRA Tags
ETA Sch III, Part VIII, 19; ETA Sch VI, Part II, 5.2; ETA Sch VI, Part II, 6; ETA Sch VI, Part II, 25; ETA Sch VI, Part II, 26; ETA Sch VI, Part II, 32; ETA Sch VI, Part II, 37; ETA Sch VII, 6; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Memoranda Series Memorandum 4.2, Medical and Assistive Devices

8 April 2003 GST/HST Ruling 38750 - Sale of a Hospital

CRA Tags
ETA 123(1) builder; ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 141.1(1); ETA Sch V, Part I, 2; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

4 April 2003 GST/HST Ruling 41980 - and GST/HST INTERPRETATION Secure Access Using a Software Application

CRA Tags
ETA 123(1) recipient; ETA 123(1) telecommunication service; ETA 123(1) telecommunications facility; ETA 142(1); ETA 142(1)(c); ETA 142(1)(g); ETA 142.1; ETA 142.1(2)(a); ETA 144.1; ETA 165(1); ETA 165(2); ETA Sch IX, Part V; ETA Sch IX, Part V, 3; ETA Sch IX, Part III, 2; ETA Sch IX, Part IX, 3; SOR/2001-170 10(1); GMS 1.4, Goods and Services Tax Rulings; B-090, GST/HST and Electronic Commerce

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