GST/HST Severed Letters - 2003-11

HST severed letters, 2003-11

GST/HST Interpretation

19 November 2003 GST/HST Interpretation 45736 - GST Voluntary Disclosures - "No Name Disclosure"

CRA Tags
ETA 123(1) financial instrument; ETA 123(1) financial service; ETA Sch VI, Part IX, 1

19 November 2003 GST/HST Interpretation 47071 - Code 1 General Rebate and Original Documentation

CRA Tags
ETA 223(2); ETA 261; ETA 262(1); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Form GST189, General Application For Rebate of GST/HST

6 November 2003 GST/HST Interpretation 48394 - Value of Temporary Importation of Leased Aircraft

CRA Tags
ETA 215(2); SOR/91-30 14; GMS 1.4, Goods and Services Tax Rulings; D8-1-1, Temporary Import Regulations

3 November 2003 GST/HST Interpretation 45330 - Fee Sharing and Cost-Sharing Arrangements

CRA Tags
GST/HST Policy Statement P-182R, Agency; GST/HST Policy Statement P-238, Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization

GST/HST Ruling

26 November 2003 GST/HST Ruling 46634 - Agreement Between the Registered Owner of Certain Land and an Municipality

CRA Tags
ETA 123(1) municipality; ETA 211; ETA Sch V, Part VI, 20(i); ETA Sch V, Part VI, 25; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

20 November 2003 GST/HST Ruling 43289 - Sale of Condominium Unit Rebuilt After Fire

CRA Tags
ETA 123(1) builder; ETA 123(1) substantial renovation; ETA 123(1) residential complex; ETA 123(1) residential condominium unit; ETA 123(1) residential unit; ETA Sch V, Part I, 2

20 November 2003 GST/HST Ruling 42883 - Sale of Condominium Unit Rebuilt After Fire

CRA Tags
ETA 123(1) builder; ETA 123(1) substantial renovation; ETA 123(1) residential complex; ETA 123(1) residential condominium unit; ETA 123(1) residential unit; ETA Sch V, Part I, 2

18 November 2003 GST/HST Ruling 42577 - Sale of Condominium Unit Rebuilt After Fire

CRA Tags
ETA 123(1) builder; ETA 123(1) substantial renovation; ETA 123(1) residential complex; ETA 123(1) residential condominium unit; ETA 123(1) residential unit; ETA Sch V, Part I, 2

18 November 2003 GST/HST Ruling 46047 - Sale of Condominum Unit Rebuilt After Fire

CRA Tags
ETA 123(1) builder; ETA 123(1) substantial renovation; ETA 123(1) residential complex; ETA 123(1) residential condominium unit; ETA 123(1) residential unit; ETA Sch V, Part I, 2

5 November 2003 GST/HST Ruling 45348 - Application of the GST/HST to the Interchange Canada Agreement with

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

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