GST/HST Severed Letters - 2003-05

HST severed letters, 2003-05

Excise Interpretation

28 May 2003 Excise Interpretation 45438 - Stamping of Imported Tobacco Products

CRA Tags
EA 204; EA 2001 39; D4-1-4, Customs Sufferance Warehouses; D18-2-1, Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products

13 May 2003 Excise Interpretation 45459 - Labelling Requirements Under the Excise Act, 2001

CRA Tags
EA 2001 87; SOR/2003-201

12 May 2003 Excise Interpretation 45744 - Proposed Bio-diesel Fuel Tax Exemption

CRA Tags
ETA 23(1)

GST/HST Interpretation

30 May 2003 GST/HST Interpretation 32977 - Services Supplied Through the Internet

CRA Tags
ETA 123(1) service; 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; ETA Sch IX, Part II; ETA Sch IX, Part V

29 May 2003 GST/HST Interpretation 45857 - Temporary Importation of an Amusement Ride

CRA Tags
Special Order in Council

27 May 2003 GST/HST Interpretation 45766 - APPLICATION OF GST/HST Importation of Spacer Devices

CRA Tags
ETA Sch VI, Part II, 5.1

27 May 2003 GST/HST Interpretation 30860 - Supplies Made Over the Internet

CRA Tags
ETA 142(1)(c)(i)

26 May 2003 GST/HST Interpretation 45186 - Eligibility of a Band-empowered Entity to Claim GST/HST Rebates

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

16 May 2003 GST/HST Interpretation 43530 - Games of Chance (GST/HST) Regulations

CRA Tags
ETA 188.1(1) distributor; ETA 188.1(4); SOR/91-28 5(1) provincial gaming authority

9 May 2003 GST/HST Interpretation 45717 - Temporary Importation of Amusement Rides

CRA Tags
Special Order in Council

8 May 2003 GST/HST Interpretation 41787 - Tax Status of Chocolate Milk Sold in School Cafeterias

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

8 May 2003 GST/HST Interpretation 44804 - Tax Status of Assessors' Supplies to

CRA Tags
ETA Sch V, Part II, 1; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5

7 May 2003 GST/HST Interpretation 45665 - Temporary Importation of Amusement Rides

CRA Tags
Special Order in Council

5 May 2003 GST/HST Interpretation 44015 - Sale of [with Respect to the Share Purchase Agreements]

CRA Tags
ETA 123(1) sale; ETA 167

2 May 2003 GST/HST Interpretation 45247 - GST/HST Status of the Importation of for Sale in Canada

CRA Tags
ETA 212; ETA 213; ETA 215

2 May 2003 GST/HST Interpretation 45574 - GST/HST Status of the Importation of for Display in Canada

CRA Tags
ETA 212; ETA 213; ETA 215; ETA Sch VII, 1

2 May 2003 GST/HST Interpretation 38343 - Input Tax Credit Claim and Filing of Section 211 Election by City of

CRA Tags
ETA 123(1) real property; ETA 211

GST/HST Ruling

29 May 2003 GST/HST Ruling 44047 - Application of GST/HST on Netpens

CRA Tags
ETA Sch VI, Part IV, 10

29 May 2003 GST/HST Ruling 45243 - Application of GST/HST on Bars in Blueberry and Strawberry

CRA Tags
ETA Sch VI, Part III, 1

28 May 2003 GST/HST Ruling 44086 - Application of the GST/HST on Certain Tea Beverages

CRA Tags
ETA Sch VI, Part III, 1

22 May 2003 GST/HST Ruling 44659 - Zero-rated Continuous Journey

CRA Tags
ETA 165(3); ETA Sch VI, Part VII, 1(1) continuous journey; ETA Sch VI, Part VII, 3

20 May 2003 GST/HST Ruling 44923 - Timing of the Application of the GST/HST to Prepaid Funeral Arrangements, ("Bulletin B-091")

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

20 May 2003 GST/HST Ruling 45711 - Importation of Carbonated Mineral Water

CRA Tags
ETA Sch VI, Part III, 1(c); ETA Sch VI, Part III, 1(n)

8 May 2003 GST/HST Ruling 7613 - Revocation of GST Application Ruling [on the Supply of Credits Made Outside Canada]

CRA Tags
ETA 123(1) commercial activity; ETA 142(1)(c); ETA 142(2)(c); ETA 143(1); ETA 165

7 May 2003 GST/HST Ruling 44292 - Aesthetic Laser Systems

CRA Tags
ETA Sch VI, Part II; ETA Sch VII, 6

2 May 2003 GST/HST Ruling 43531 - Application of GST/HST [Vegetable Juice Beverage in Single and Multiple Servings]

CRA Tags
ETA Sch VI, Part III, 1

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