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 135(3); EA 2001 136; EA 2001 138(2); EA 2001 137; EA 2001 138(2); EA 2001 139; EA 4 beer or malt liquor; EA Part III; Brewery Regulations (C.R.C., c. 565), 2; Brewery Regulations (C.R.C., c. 565), 3; Brewery Regulations (C.R.C., c. 565), 5

28 July 2003 GST/HST Interpretation 41526 - Capital Pool Companies - Claiming Input Tax Credits

CRA Tags

ETA 141.01(5); ETA 169(1); ETA 171(3)(a); ETA 171(3)(a); ETA 200(2); GST Memorandum 700-5-1, ITC Allocation for Financial Institutions; GST/HST Policy Statement P-063, Output Based Method for Input Tax Credit Allocation

28 July 2003 GST/HST Interpretation 43557 - Seasonal Leases

CRA Tags

ETA 123(1) business; ETA 123(1) builder; ETA 123(1) commercial activity; ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 141(4); ETA 169; ETA 207; ETA 208; ETA Sch V, Part I, 2; ETA Sch V, Part I, 6(a); ETA Sch V, Part I, 6(b); GST/HST Memoranda Series Memorandum 19.4.2, Commercial Real Property-Deemed Supplies; GST/HST Policy Statement P-053, Application of All or Substantially All to Residential Complexes; GST/HST Policy Statement P-099, The Meaning of "Hotel", "Motel", "Inn", "Boarding House", "Lodging House" and "Other Similar Premises", as Used in the Definition Of "Residential Complex" and "Residential Unit"

28 July 2003 GST/HST Interpretation 44935 - Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the Sale of Certain Dietary Supplements

CRA Tags

ETA Sch VI, Part III, 1; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Policy Statement P-240, Application of GST/HST to Products Commonly Described as Dietary Supplements

28 July 2003 GST/HST Interpretation 46064 - Damage Claim Settlements

CRA Tags

ETA 182(1); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

21 July 2003 GST/HST Interpretation 41382 - Minor Hockey Program

CRA Tags

ETA 123(1) non-profit organization;ETA Sch V, Part VI, 12;GST/HST Memorandum Series Memorandum 1.4, Goods and Services Tax Rulings

18 July 2003 GST/HST Interpretation 32783 - Application of GST to Auctions

CRA Tags

ETA 165;ETA 177;ETA Sch V, Part VI, 20(e)(i);ETA Sch V, Part VII, 1;ETA Sch VI, Part IV, 2;SOR/2001-66SOR/91-34

16 July 2003 GST/HST Interpretation 37088 - FMV and HST on New Apartment

CRA Tags

ETA 154;ETA 165(1);ETA 165(2);GST/HST Policy Statement P-165R, Fair Market Value for purposes of Part IX of the Excise Tax Act

16 July 2003 GST/HST Interpretation 43760 - Joint Venture Arrangements Between

CRA Tags

ETA 273

15 July 2003 GST/HST Interpretation 33996 - Tax Status of Advertising

CRA Tags

ETA 142(1)(g);ETA 144.1;ETA Sch VI, Part V, 7;ETA Sch VI, Part V, 8;ETA Sch IX, Part V, 2(a);GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax RulingsGST/HST Memoranda Series Memorandum 4.5.3, Exports — Services and Intellectual Property;GST/HST Technical Information Bulletin B-090, GST/HST and Electronic Commerce

14 July 2003 GST/HST Interpretation 34141 - Web Site Design and Hosting

CRA Tags

ETA 142(1)(g);ETA 142(2)(g);ETA 144.1;ETA Sch VI, Part V, 7;ETA Sch IX, Part V;SOR/2001-170 10(1);GMS 1.4, Goods and Services Tax Rulings;GMS 4.5.1, Exports — Determining Residence Status;GMS 4.5.3, Exports — Services and Intellectual Property;B-090, GST/HST and Electronic Commerce

11 July 2003 GST/HST Interpretation 35775 - Eligibility of Two Canadian Corporations for the Election Under Section 156 of the Excise Tax Act

CRA Tags

ETA 128(1);ETA 128(2);ETA 156

11 July 2003 GST/HST Interpretation 44949 - Application of GST/HST to Currency Processing Services

CRA Tags

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

10 July 2003 GST/HST Interpretation 42257 - Application of Harmonized Sales Tax (HST) to Prearranged Funerals Entered into Within the Province of

CRA Tags

ETA 133;ETA 168;ETA 152(1);ETA 221(1);ETA 344;ETA 360;GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings;GST/HST Policy Statement P-182, Determining the Meaning of "Agent" and "Agency";GST/HST Technical Information Bulletin B-091, Timing of the Application of the GST/HST to Prepaid Funeral Arrangements

9 July 2003 GST/HST Interpretation 45377 - Partnership Issues - Interpretative Concerns/Legislative Deficiencies

CRA Tags

ETA 167; ETA 167(1.1); ETA 272.1

4 July 2003 GST/HST Interpretation 46478 - Temporary Importation of an Amusement Ride

CRA Tags

Special Order in Council

2 July 2003 GST/HST Interpretation 46364 - Re-importation of Goods Previously Accounted for, Exported and Returned

CRA Tags

GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings; 9814.00.00

GST/HST Ruling

31 July 2003 GST/HST Ruling 37807 - Whether Deemed "Provincially Licensed Practitioner"

CRA Tags

ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 2; ETA Sch V, Part II, 6; ETA Sch V, Part II, 7; ETA Sch V, Part II, 9; ETA Sch V, Part II, 11; ETA Sch V, Part II, 13; ETA Sch V, Part IV, 2; ETA Sch VI, Part II, 37; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

31 July 2003 GST/HST Ruling 41263 - GST Implications of Pension Plan Trust Investment Management Transactions

CRA Tags

ETA 123(1) person; ETA 123(1) registrant; ETA 165; ETA 169(1); ETA 217(a)(i); ETA 218; ETA 261.01; GST/HST Memoranda Series Memorandum 4.1, Goods and Services Tax Rulings; GST/HST Technical Information Bulletin B-032R, Registered Pension Plans

25 July 2003 GST/HST Ruling 46746 - Zero-rated Supplies of Basic Groceries

CRA Tags

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

24 July 2003 GST/HST Ruling 41660 - Services in Respect of Real Property

CRA Tags

ETA 123(1) real property; ETA 165; ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 23; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Memoranda Series Memorandum 4.5.3, Exports - Services and Intellectual Property; GST/HST Policy Statement P-169R, Meaning of "In Respect of Real Property Situated in Canada" and "In Respect of Tangible Personal Property That is Situated in Canada at the Time the Service is Performed"

24 July 2003 GST/HST Ruling 44131 - Fish Feeding Equipment

CRA Tags

ETA 165; ETA Sch VI, Part IV, 10; SOR/91-39 Sch 2(3)(d); GMS 1.4, Goods and Services Tax Rulings

22 July 2003 GST/HST Ruling 44881 - Whether Sales of Qualify for Zero-rating as Fertilizers

CRA Tags

GST/HST Policy Statement P-235, Meaning of "Fertilizer"

21 July 2003 GST/HST Ruling 43615 - Applicability of as a Zero-rated Medical Device

CRA Tags

ETA Sch VI, Part II, 6

18 July 2003 GST/HST Ruling 42536 - Tax Status of Supplies of Psychometric Services

CRA Tags

ETA Sch V, Part II, 1;ETA Sch V, Part II, 7;ETA Sch V, Part II, 10

15 July 2003 GST/HST Ruling 37706 - Site Leases in Recreational Park

CRA Tags

ETA 123(1) real property;ETA 123(1) residential complex;ETA 123(1) residential trailer park;ETA 123(1) residential unit;ETA 123(1) sale;ETA 190(3);ETA Sch V, Part I, 6;ETA Sch V, Part I, 7(a);ETA Sch V, Part I, 7(b);GST/HST Memoranda Series Memorandum 19.2.3, Residential Real Property — Deemed Supplies;GST/HST Policy Statement P-104R, Meaning of "Mobile Home", "Residential Unit" and "Residential Complex" in the Context Of Mini-Homes, Park Model Trailers, Travel Trailers and Motor Homes

Archive

2023

September	4
August	4
July	2
June	4
May	5
April	2
March	3
February	11
January	2

2022

December	8
November	6
October	5
September	3
August	2
July	2
June	5
April	15
March	11
February	6
January	8

2021

November	2
October	10
September	3
August	9
July	2
June	4
May	4
April	4
March	3
February	5
January	4

2020

December	4
November	4
October	2
September	2
August	5
July	2
June	1
March	2
February	1
January	1

2019

December	4
November	2
October	2
September	2
August	9
July	2
June	3
May	11
April	5
March	5
February	13
January	9

2018

December	6
November	1
September	4
August	6
July	3
June	7
May	6
April	5
March	11
February	5
January	8

2017

December	9
November	2
October	5
September	8
August	5
July	5
June	6
May	4
April	5
March	6
February	4
January	7

2016

December	4
November	4
October	7
September	2
August	7
July	7
June	6
May	4
April	2
March	7
February	3
January	3

2015

December	3
November	2
October	7
September	6
August	8
July	11
June	4
May	3
April	2
March	3
February	1
January	9

2014

December	4
November	3
October	2
September	8
August	8
July	12
June	10
May	7
April	4
March	10
February	12
January	7

2013

December	5
November	4
October	6
September	2
August	12
July	17
June	24
May	6
April	11

2012

December	9
November	15
October	20
September	10
August	12
July	14
June	13
May	4
March	12
February	10
January	5

2011

December	10
November	11
October	17
September	14
August	23
July	24
June	17
May	19
April	28
March	20
February	9
January	14

2010

December	13
November	15
October	9
September	7
August	13
July	23
June	10
May	7
April	15
March	16
February	9
January	10

2009

December	12
November	6
October	3
September	3
August	4
July	16
June	6
May	5
April	9
March	27
February	14
January	14

2008

December	18
November	18
October	11
September	9
August	13
July	15
June	10
May	11
April	6
March	17
February	15
January	13

2007

December	22
November	15
October	11
September	6
August	9
July	30
June	11
May	22
April	15
March	15
February	15
January	13

2006

December	10
November	11
October	13
September	41
August	16
July	10
June	24
May	14
April	19
March	21
February	22
January	27

2005

December	10
November	9
October	19
September	11
August	12
July	12
June	17
May	7
April	17
March	17
February	14
January	18

2004

December	18
November	12
October	13
September	22
August	26
July	23
June	23
May	15
April	15
March	26
February	9
January	10

2003

December	20
November	10
October	20
September	12
August	21
July	36
June	28
May	26
April	17
March	48
February	24
January	30

2002

December	36
November	19
October	21
September	19
August	30
July	27
June	23
May	20
April	6
March	21
February	10
January	24

2001

December	10
November	10
October	17
September	11
August	14
July	14
June	9
May	1
April	6
March	49
February	20
January	13

2000

December	11
November	13
October	28
September	25
August	23
July	42
June	31
May	21
April	22
March	53
February	17
January	30

1999

December	37
November	13
October	6
September	23
August	15
July	10
June	29
May	27
April	15
March	26
February	25
January	20

1998

December	46
November	35
October	45
September	54
August	38
July	44
June	30
May	32
April	28
March	34
February	16

1997

November	23
October	22
September	18
August	12
July	27
June	17
May	22
April	24
March	8
February	28
January	18

1996

December	16
November	15
October	17
September	9
August	32
July	9
June	19
May	25
April	19
March	46
February	25
January	31

1995

December	14
November	27
October	19
September	14
August	24
July	25
June	25
May	24
April	11
March	28
February	35
January	22

1994

December	4
November	10
October	10
September	18
August	36
July	15
June	9
May	10
April	9
March	10
February	15
January	2

1993

November	1
January	1

1992

November	1
March	1
February	1

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GST/HST Severed Letters - 2003-07

HST severed letters, 2003-07

Excise Interpretation

General Information Letter

GST/HST Interpretation

GST/HST Ruling

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