GST/HST Severed Letters - 2003-06

HST severed letters, 2003-06

Excise Interpretation

24 June 2003 Excise Interpretation 46297 - Demande de licence de tabac

CRA Tags
LA 2001 14(1)

17 June 2003 Excise Interpretation 45288 - Licensing of a Small Still and Denatured Alcohol

CRA Tags
EA 2001 61; EA 2001 94

General Information Letter

24 June 2003 General Information Letter 44807 - GENERAL INFORMATION LETTER Credit Counselling Agencies - GST/HST Status

CRA Tags
ETA 123(1) financial service

GST/HST Interpretation

30 June 2003 GST/HST Interpretation 41416 - GST Treatment of Fees and Input Tax Credits (ITCs) Related to Automated Bank Machine (ABM) Transactions

CRA Tags
ETA 123(1) financial service;ETA 141;ETA 141.01;ETA 149(1)(a);ETA 149(1)(b);ETA 149(1)(c);ETA 150;ETA 169(1);ETA 185(1);ETA 196;ETA 197;ETA 199;ETA 200;ETA 205; SOR/91-45;GST 400-1-2, Documentary Requirements;GST 700-5-1, ITC Allocation for Financial Institutions

30 June 2003 GST/HST Interpretation 45275[1] - Inbound Tour Operators

CRA Tags
ETA 240; ETA 252.1; ETA 252.5

30 June 2003 GST/HST Interpretation 45275[2] - Organisateurs de voyages vers le Canada

CRA Tags
LTA 240; LTA 252.1; LTA 252.5

26 June 2003 GST/HST Interpretation 6353 - Application of GST to Auctioneering Services

CRA Tags
ETA 165; ETA 177; ETA Sch V, Part VI, 20(e)(i); SOR/2001-66; SOR/91-34; Pamphlet - GST/HST Information for Auctioneers (RC4008); GMS 1.4, Goods and Services Tax Rulings

24 June 2003 GST/HST Interpretation 43421 - Request for Municipal Designation -

CRA Tags
ETA 123(1) municipality; ETA 259(1); ETA 259(4); ETA Sch V, Part VI, 21.1; ETA Sch V, Part VI, 22; ETA Sch V, Part VI, 23; ETA Sch V, Part VI, 28

24 June 2003 GST/HST Interpretation 45252 - GST on Domestic Packaged Beer and Wine

CRA Tags
ETA 123(1) consideration; ETA 123(1) supply; ETA 133; ETA 134; ETA 154; ETA 165; EA 2001 2 alcohol; EA 2001 2 beer; EA 2001 2 spirits; EA 2001 2 wine; EA 2001 59; EA 2001 135(3); EA 2001 138(2); EA 2001 136; EA 2001 137; EA 2001 139; EA 4 beer or malt liquor; EA 167; EA 2; EA 3; EA 5

24 June 2003 GST/HST Interpretation 32644 - Supply of Software Over the Internet

CRA Tags
ETA 142; ETA Sch VI, Part V, 23

18 June 2003 GST/HST Interpretation 6510 - Supply of Printing

CRA Tags
ETA 123(1) supply;GST/HST Policy Statement P-077R, Single and Multiple Supplies

16 June 2003 GST/HST Interpretation 42967 - Golf & Country Club

CRA Tags
ETA 123(1) financial instrument;ETA 123(1) financial service;ETA 140

12 June 2003 GST/HST Interpretation 46150 - Temporary Importation of an Amusement Ride

CRA Tags
Special Order in Council

9 June 2003 GST/HST Interpretation 43523 - Assessment of GST on Purchasers Under Paragraph 296(1)(b) of the Excise Tax Act (the "ETA")

CRA Tags
CCAA 11; ETA 231; ETA 296(1)(b); GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings

9 June 2003 GST/HST Interpretation 46149 - Place of Supply of Goods Supplied by Way of Sale

CRA Tags
ETA 142; ETA 142(1)(a); ETA 142(2)(a); GST/HST Memoranda Series, Memorandum 3.3, Place of Supply

9 June 2003 GST/HST Interpretation 40566 - Proper Processing of GST on Prepaid Funeral Services

CRA Tags
ETA 133; ETA 152(1); ETA 165; ETA 168; ETA 177; ETA 221(1); ETA 344; ETA 360

6 June 2003 GST/HST Interpretation 43271 - Section 156 Election for Nil Consideration

CRA Tags
ETA 128; ETA 123(1) qualifying subsidiary

5 June 2003 GST/HST Interpretation 41495[2] - Outbound Postage and Handling Service Charges

CRA Tags
ETA Sch VI, Part VII, 1(1) freight transportation service; ETA Sch VI, Part VII, 6; ETA 142(1)(g); ETA 232; ETA 261; SOR/91-44; P-077R, Single and Multiple Supplies; P-159R1, Meaning of The Phrase "Reasonably Regarded as Incidental"; P-160R, Meaning of The Phrase "Where a Particular Property or Service is Supplied Together with Any Other Property Or Service"

GST/HST Ruling

30 June 2003 GST/HST Ruling 46184 - Supply of Promotional [Activities With Respect to the Business of Selling Food for Human Consumption]

CRA Tags
GST/HST Policy Statement P-159R1, Meaning of the Phrase "Reasonably Regarded as Incidental"

27 June 2003 GST/HST Ruling 40434 - Application of GST/HST with Respect to Certain Proposed Real Property Transactions

CRA Tags
ETA 123(1) commercial activity;ETA 123(1) real property;ETA 123(1) residential complex;ETA 123(1) residential condominium unit;ETA 123(1) sale;ETA 169;ETA 191(1);ETA 206(2);ETA 206(4);ETA 259;ETA Sch V, Part I, 6;ETA Sch V, Part I, 6.1;ETA Sch V, Part I, 7

26 June 2003 GST/HST Ruling 43132 - Business Development Account ("BDA")

CRA Tags
ETA 126(1); ETA 126(2); ETA 155(1); ETA 173(1); ITA 251(2); ITA 251(3); ITA 251(4); ITA 251(5); ITA 251(6)

25 June 2003 GST/HST Ruling 44625 - Application of GST/HST to Protein Bars

CRA Tags
ETA Sch VI, Part III, 1

18 June 2003 GST/HST Ruling 37709 - Severance

CRA Tags
ETA 123(1) real property;ETA 123(1) sale;ETA 136(2);ETA 221;ETA 228;ETA Sch V, Part I, 2;ETA Sch V, Part I, 9;GST/HST Policy Statement P-069, Land Allowance for Residential Complexes.

12 June 2003 GST/HST Ruling 44336 - Application of GST/HST on Certain Meal Replacement Bars

CRA Tags
ETA Sch. VI, Part III, 1

12 June 2003 GST/HST Ruling 44189 - Tax Status of Various Salads

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

4 June 2003 GST/HST Ruling 37913 - Liability to Collect Tax on Commercial Rent - Conversion of Commercial Property

CRA Tags
ETA 123(1) basic tax content; ETA 123(1) residential complex; ETA 136(2); ETA 171(3); ETA 190(2); ETA 207(1); ETA Sch V, Part I, 2; ETA Sch V, Part I, 4; ETA Sch V, Part I, 9

3 June 2003 GST/HST Ruling 44087 - Application of the GST/HST on Supply of Dietary Supplements

CRA Tags
ETA Sch VI, Part III, 1

3 June 2003 GST/HST Ruling 45698 - 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)

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