GST/HST Severed Letters - 2004-03

HST severed letters, 2004-03

Excise Interpretation

11 March 2004 Excise Interpretation 49832 - Spirit Licensee Producing Whiskey or Any Wine-blended Spirit Products

CRA Tags
EA 2001 131

General Information Letter

19 March 2004 General Information Letter 50325 - GENERAL INFORMATION LETTER Criteria for Determination as a Municipality

CRA Tags
GST/HST Technical Information Bulletin B-046, Administrative Guidelines for Municipalities

GST/HST Interpretation

31 March 2004 GST/HST Interpretation 50357 - Application of the Goods and Services Tax (GST) to the Levy Established Pursuant to the

CRA Tags
ETA 123(1) supply; ETA 123(1) consideration; ETA 123(1) commercial activity; ETA 123(1) service; ETA 165(1); ETA 240

31 March 2004 GST/HST Interpretation 7746 - Amendment to GST/HST Interpretation Regarding the Sale by Auction of Motor Vehicles to Non-residents

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

29 March 2004 GST/HST Interpretation 50367 - Method to be Used in Calculating GST on Automobile Operating Expense Benefits

CRA Tags
ETA 173(1); ETA 15(1)

25 March 2004 GST/HST Interpretation 38220 - Services Provided by Drivers and Trainers of Horses

CRA Tags
ETA 188(2); ETA 165(1)

24 March 2004 GST/HST Interpretation 46936 - Employee Reimbursements

CRA Tags
ETA 169(4)(a); ETA 169(5); ETA 175; ETA 236; SOR/91-45; GMS 1.4, Goods and Services Tax Rulings; GMS 15.1, General Requirements for Books and Records; P-184R, Credit Card Expenses and the Registrant's Use of the 6/106ths or 14/114ths Factors for Claiming Input Tax Credits; GST 400-1-2, Documentary Requirements; IC 78-10R3, Books and Records Retention/Destruction

19 March 2004 GST/HST Interpretation 48257 - Applicability of GST on Payment to Company A

CRA Tags
ETA 123(1) financial service

19 March 2004 GST/HST Interpretation 8038 - Section 232.1 - Promotional Allowances

CRA Tags
ETA 232.1

18 March 2004 GST/HST Interpretation 50111 - December 2001 Deadline for GST Rebates for Indian Band-empowered Entities

CRA Tags
ETA 261; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians

18 March 2004 GST/HST Interpretation 50417 - Application of GST/HST on Supplies of Cereal Bars

CRA Tags
ETA Sch VI, Part III, 1

18 March 2004 GST/HST Interpretation 36148 - Application of the GST/HST on the Supply of Intangible Personal Property

CRA Tags
ETA Sch VI, Part V, 10; ETA 123(1) charity; ETA 123(1) public institution; ETA 123(1) public service body; ETA 123(1) university; ETA 123(1) non-profit organization; ETA 142; ETA 144.1; ETA 152(1); ETA 159; ETA 165; ETA 168(1); ETA 169; ETA 177(1.11) Proposed; ETA 177(1.1) Proposed; ETA 223 Proposed; ETA 225.1 Proposed; ETA 231 Proposed; ETA 232 Proposed

15 March 2004 GST/HST Interpretation 47891 - Discounting of Visitor GST/HST Rebates

CRA Tags
ETA 252; ETA 123(1) financial service; Financial Services Regulations

15 March 2004 GST/HST Interpretation 37395 - Band-Empowered Entity

CRA Tags
ETA Sch V, Part VI, 10; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Public Service Bodies' Rebate; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy - Application of GST to Indians

15 March 2004 GST/HST Interpretation 49327 - Application of GST/HST on the Sale of Fruit Based Snack Foods

CRA Tags
ETA Sch. VI, Part III, 1

11 March 2004 GST/HST Interpretation 49193 - Does the Elimination of a Reserve Trigger the Bad Debt Provisions Under Section 231 of the ETA?

CRA Tags
ETA 231; ETA 232; GST/HST Technical Information Bulletin B-042R, Refund, Adjustment or Credit of GST; GST/HST Policy Statement P-084R, Forgiven Debts Considered Bad Debts

9 March 2004 GST/HST Interpretation 46270 - GST/HST Treatment of Real Property Partially Converted to Business Use

CRA Tags
ETA 123(1) basic tax content; ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 136(2); ETA 169; ETA 208; ETA 193; ETA Sch V, Part I, 2; ETA Sch V, Part I, 9

9 March 2004 GST/HST Interpretation 48991 - Soft Dollar Arrangements

CRA Tags
ETA 123(1) financial service

9 March 2004 GST/HST Interpretation 41579 - Transfer of Farmland Upon Dissolution of Partnership

CRA Tags
ETA 123(1) business; ETA 123(1) commercial activity; ETA 123(1) person; ETA 123(1) sale; ETA 167; ETA 221; ETA 228; ETA 240; ETA 272.1; ETA 257; ETA Sch V, Part I, 10; ETA Sch V, Part I, 11; ETA Sch V, Part I, 12

8 March 2004 GST/HST Interpretation 47842 - Rental of an Automobile for Band Management Activities

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

4 March 2004 GST/HST Interpretation 44302 - Music Lessons

CRA Tags
ETA Sch V, Part III, 9(b); ETA 123(1) school authority

4 March 2004 GST/HST Interpretation 50107 - Quick Method and Change in Fiscal Year

CRA Tags
ETA 244

2 March 2004 GST/HST Interpretation 50269 - Re: 44516

CRA Tags
ETA 209(1); ETA 199(4)

GST/HST Ruling

31 March 2004 GST/HST Ruling 43731 - Supplies Made by a Charity

CRA Tags
ETA 178.7(2); ETA 211; ETA Sch V, Part V.1, 1; GST/HST Memoranda Series Memoranda 1.4, Goods and Services Tax Rulings

19 March 2004 GST/HST Ruling 46776 - Financial Instruments

CRA Tags
ETA 123(1) financial instrument; ETA 123(1) supply

16 March 2004 GST/HST Ruling 44024 - Supply of Real Property

CRA Tags
ETA 136; ETA 165; ETA 183; ETA 221; ETA 228; ETA Sch V, Part I, 2; ETA Sch V, Part I, 9

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