GST/HST Severed Letters - 2003-10

HST severed letters, 2003-10

Excise Interpretation

GST/HST Interpretation

31 October 2003 GST/HST Interpretation 46235 - Supply of Advertising Services

CRA Tags
ETA 142; ETA 240(4); 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

31 October 2003 GST/HST Interpretation 41478 - Advertising Services Supplied by a Non-resident

CRA Tags
ETA 142(1)(g); ETA 142(2)(g); ETA 143(1); ETA 165; ETA 240(4)

24 October 2003 GST/HST Interpretation 45329 - Expenditures on Property and Services that Qualify for a Type 7 Rebate

CRA Tags
ETA 123(1) basic tax content; ETA 123(1) improvement; ETA 257; ITA 20(1)

24 October 2003 GST/HST Interpretation 47589 - Maintenance, Repair and Overhaul of Aircraft

CRA Tags
ETA 142; ETA 144.1; ETA 165; ETA 169; ETA 179; ETA 180; ETA 212; ETA 213.2; ETA Sch VI, Part V, 1; ETA Sch VI, Part V, 2; ETA Sch VI, Part V, 4; ETA Sch VI, Part V, 6; ETA Sch VI, Part V, 20; ETA Sch VII, 1; ETA Sch VII, 5.1; ETA Sch VII, 8; ETA Sch VII, 8.1; ETA Sch VII, 8.2; ETA Sch VII, 8.3; ETA Sch IX, Part V, 1; SOR/91-31 3(d); SOR/91-31 3(f)

24 October 2003 GST/HST Interpretation 48006 - Application of the GST/HST with Respect to Certain Real Property Transactions

CRA Tags
ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 136(2); ETA 191(3); ETA 191(10); ETA 256.2; ETA Sch V, Part I, 6; ETA Sch V, Part I, 6.1

24 October 2003 GST/HST Interpretation 44667 - Rebate on Printed Books Under Section 259.1 of the Excise Tax Act

CRA Tags
ETA 259; ETA 259.1; ETA 123(1) school authority; SOR/91-37; GMS 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures; Guide - GST/HST Public Service Bodies' Rebate

22 October 2003 GST/HST Interpretation 43946 - Tax Status for "Finance Plan Fee"

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

20 October 2003 GST/HST Interpretation 41495[1] - Outbound Postage and Handling Service Charges

CRA Tags
ETA Sch VI, Part VII, 1(1); ETA Sch VI, Part VII, 6; ETA 142(1)(g)

10 October 2003 GST/HST Interpretation 43285 - Tax Status of the Service of Training Apprenticeship Students

CRA Tags
ETA Sch V, Part III, 6; ETA Sch V, Part III, 7; ETA Sch V, Part III, 8

6 October 2003 GST/HST Interpretation 8479 - Grant of Joint Tenancy with a Reservation for a Life Estate

CRA Tags
GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Policy Statement P-069, Land Allowance for Residential Complexes

GST/HST Ruling

20 October 2003 GST/HST Ruling 46713 - Application of the GST/HST with Respect to Certain Real Property Transactions

CRA Tags
ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 136(2); ETA 191(3); ETA 191(10); ETA 256.2; ETA Sch V, Part I, 6; ETA Sch V, Part I, 6.1

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