GST/HST Severed Letters - 2003-08

HST severed letters, 2003-08

GST/HST Interpretation

28 August 2003 GST/HST Interpretation 44674 - Motor Vehicle Leases

CRA Tags
ETA 123(1) debt security; ETA 123(1) financial instrument; ETA 123(1) financial service; ETA 123(1) insurance policy; ETA 123(1) insurer; ETA 136(1); ETA 137; ETA 152(2); ETA 153(4); ETA 165(1); ETA 168(1); ETA 168(2); ETA 168(9); ETA 221(1); ETA 225(1); ETA 228(2); ETA Sch V, Part VI, 20(c); ETA Sch V, Part VII, 1; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

27 August 2003 GST/HST Interpretation 45378 - Clarification of TIB B-039R's Delivery Requirement

CRA Tags
Indian Act 87

26 August 2003 GST/HST Interpretation 47136 - Temporary Importation of Amusement Rides

CRA Tags
Special Order in Council

25 August 2003 GST/HST Interpretation 44052 - Monitoring Services Provided to Indians

CRA Tags
IA 87; GST/HST Memoranda Series Memorandum 19.1, Real Property and the GST/HST; 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", for Purposes of Schedule VI, Part V, Sections 7 and 23 to the Excise Tax Act; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy - Application of GST to Indians

15 August 2003 GST/HST Interpretation 44588 - SLFI Status in Year After Amalgamation

CRA Tags
ETA 149(1)(a)(i); ETA 149(1)(a)(ii); ETA 149(1)(a)(iii); ETA 149(1)(a)(iv); ETA 149(1)(a)(v); ETA 149(1)(a)(vi); ETA 149(1)(a)(vii); ETA 149(1)(a)(viii); ETA 149(1)(a)(x); ETA 225.2; ETA 225.2(1); ETA 271(a); ETA 271(b); SOR/91-33; GMS 1.4, Goods and Services Tax Rulings

14 August 2003 GST/HST Interpretation 46714 - Paragraphe 169(1) de la section II de la Loi sur la taxe d'accise

CRA Tags
LTA 141.1(3); LTA 169(1); LIR 98(3); LIR 251; Série des mémorandums sur la TPS/TVH - Mémorandum 1.4, Décisions concernant la taxe sur les produits et services; Série des mémorandums sur la TPS/TVH - Mémorandum 2.3, Inscription aux choix

12 August 2003 GST/HST Interpretation 36831 - Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to Fees Charged by

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

11 August 2003 GST/HST Interpretation 47001 - Temporary Importation of Amusement Rides

CRA Tags
Special Order in Council

8 August 2003 GST/HST Interpretation 44154 - Application of the GST/HST to Disbursements Made by Funeral Home

CRA Tags
ETA 133; ETA 152(1); ETA 165; ETA 168; ETA 221(1); ETA 225(1); ETA 232(1); ETA 232(3); ETA 261; ETA 344; ETA 360; SOR/91-44; Form GST189, General Application for Rebate of Goods and Services Tax (GST)/Harmonized Sales Tax (HST); GMS 1.4, Goods and Services Tax Rulings; P-182 Obsolete, Determining the Meaning of "Agent" and "Agency"; B-091, Timing of the Application of the GST/HST to Prepaid Funeral Arrangements

8 August 2003 GST/HST Interpretation 46751 - Voluntary Disclosures and Limitation Period Exception for Claiming ITCs

CRA Tags
ETA 225(4)(c); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

7 August 2003 GST/HST Interpretation 45876 - Request for Municipal Designation for Purposes of the Excise Tax Act

CRA Tags
ETA 259(1) municipality; ETA Sch V, Part VI, 21; ETA Sch V, Part VI, 22; ETA Sch V, Part VI, 23

7 August 2003 GST/HST Interpretation 41502 - ITC Implications on ATM Operators

CRA Tags
ETA 169; ETA 196; ETA 197; ETA 199; ETA 200

1 August 2003 GST/HST Interpretation 37258 - Services Supplied by a Corporate Entity

CRA Tags
ETA Sch V, Part II, 1; ETA Sch V, Part II, 2; ETA Sch V, Part II, 10; SOR/91-23; GMS 1.4, Goods and Services Tax Rulings; P-238, Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization

1 August 2003 GST/HST Interpretation 39693 - Application of the GST to Settlement Payments Received by

CRA Tags
ETA 165; ETA 182(1); ETA 231(1); ETA 231(3); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

1 August 2003 GST/HST Interpretation 42611 - Election Under Section 156 of the Excise Tax Act

CRA Tags
ETA 156(1) qualifying group; ETA 156(1.1); ETA 156(2); ETA 272.1(2)(b)

1 August 2003 GST/HST Interpretation 46257 - Maintenance and Repair Services Made to Tangible Personal Property (E.g., to Vehicles) Acquired by Indian Bands and BEEs From a Supplier Located Off Reserve

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

GST/HST Ruling

26 August 2003 GST/HST Ruling 40719 - Status of Certain Food and Beverages With Therapeutic Claims

CRA Tags
ETA Sch VI, Part III, 1; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Memoranda Series Memorandum 4.3, Basic Groceries; GST/HST Policy Statement P-240, Application of GST/HST to Products Commonly Described as Dietary Supplements

14 August 2003 GST/HST Ruling 43149 - GST/HST New Residential Rental Property Rebate

CRA Tags
ETA 123(1) builder; ETA 123(1) multiple unit residential complex;ETA 123(1) substantial renovation; ETA 191(3);ETA 256.2(3); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

7 August 2003 GST/HST Ruling 46679 - GST/HST Status of Container Recycling Fees

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

7 August 2003 GST/HST Ruling 46815 - Tax Status of Cereal

CRA Tags
ETA 165; ETA Sch VI, Part III, 1; ETA Sch VI, Part III, 1(h); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

1 August 2003 GST/HST Ruling 39572 - Input Tax Credits

CRA Tags
ETA 169(1); ETA 185(1); ETA 186(1); ETA 272.1(2)(b); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

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