GST/HST Severed Letters - 2003-09

HST severed letters, 2003-09

GST/HST Interpretation

26 September 2003 GST/HST Interpretation 38099 - Application of Subsections 179(2) and 179(4)

CRA Tags
ETA 123(1) commercial service; ETA 179(1); ETA 179(2); ETA 179(3); ETA 179(4); ETA 217

25 September 2003 GST/HST Interpretation 42635 - Registrant Trade-ins Involving Outstanding Liens

CRA Tags
ETA 153(4); ETA 123(1) debt security; ETA 123(1) financial service; ETA 165(1)

24 September 2003 GST/HST Interpretation 46745 - Application of GST/HST to Funeral Services of Indians

CRA Tags
GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians; IA 87

12 September 2003 GST/HST Interpretation 45726 - Application of GST/HST to the Payment of "Rate Buy Downs"

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

4 September 2003 GST/HST Interpretation 38786 - Zero-rating Exported Services

CRA Tags
ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 18

GST/HST Ruling

17 September 2003 GST/HST Ruling 41680 - Homeowners Association Fees

CRA Tags
ETA 123(1) non-profit organization; ETA 123(1) public service body; ETA 123(1) residential condominium unit; ETA 240(1); ETA 259(2); ETA Sch V, Part I, 13; GST/HST Memoranda Series Memorandum 2.2, Small Suppliers; GST/HST Memoranda Series Memorandum 2.7, Cancellation of Registration; GST/HST Policy Statement P-215, Determination of Whether an Entity is a "Non-Profit Organization" For Purposes of The Excise Tax Act

4 September 2003 GST/HST Ruling 46189 - Application of the 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 141.01; ETA 254; ETA 256.2; ETA Sch V, Part I, 6; ETA Sch V, Part I, 6.1; ETA Sch V, Part I, 7

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