GST/HST Severed Letters - 2003-12

HST severed letters, 2003-12

Excise Interpretation

GST/HST Interpretation

29 December 2003 GST/HST Interpretation 47913 - Interpretation Section 191.1

CRA Tags
ETA 191.1; ETA 123(1) builder; ETA 123(1) money

8 December 2003 GST/HST Interpretation 48287 - Application of GST/HST on Meal Replacement Bars

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

5 December 2003 GST/HST Interpretation 44874 - Concurrent Lease

CRA Tags
ETA 123(1) debt security; ETA 136(1); GST/HST Policy Statement P-131, Remittance of Tax by a Third Party

4 December 2003 GST/HST Interpretation 48592 - Rebate of the GST/HST on Hymn Books

CRA Tags
ETA 123(1) charity; ETA 259.1(2); ITA 248(1) registered charity; ITA 248(1) registered Canadian amateur athletic association; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Memoranda Series Memorandum 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures

2 December 2003 GST/HST Interpretation 41678 - - Mortgage Backed Securities Program (MBS)

CRA Tags
ETA 123(1) financial service; ETA 138; ETA 139; ETA 149(5); GST/HST Policy Statement P-077R, Single and Multiple Supplies

GST/HST Ruling

19 December 2003 GST/HST Ruling 45842 - /INTERPRETATION Professional Membership Dues

CRA Tags
ETA 123(1) non-profit organization; ETA Sch V, Part VI, 10; ETA Sch V, Part VI, 18; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

17 December 2003 GST/HST Ruling 40640[1] - Arranging for a Financial Service

CRA Tags
ETA 123(1) financial service; ETA 139; ETA 165(1); GST/HST Policy Statement P-239, Meaning of the Term "Arranging for" as Provided in the Definition of "Financial Service"

17 December 2003 GST/HST Ruling 45758 - Commissions from an Insurance Agency

CRA Tags
ETA 123(1) financial instrument; ETA 123(1) financial service;ETA Sch V, Part VII, 1;GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Policy Statement P-239, Meaning of the Term "Arranging for" as Provided in the Definition of "Financial Service"

2 December 2003 GST/HST Ruling 44366 - 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 183(1); ETA 183(10); ETA Sch V, Part I, 2; ETA Sch V, Part I, 4

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