GST/HST Severed Letters - 2004-05

HST severed letters, 2004-05

GST/HST Interpretation

28 May 2004 GST/HST Interpretation 47263 - Status of Supplies of Narcotics Under the Excise Tax Act

CRA Tags
ETA 123(1) builder; ETA 123(1) commercial activity; ETA 191; ETA 254; ETA 256; ETA 256.1; ETA 259; ETA Sch V, Part I, 6; ETA Sch V, Part II, 1; ETA Sch V, Part II, 2

27 May 2004 GST/HST Interpretation 48550 - XXXXX Application de la partie IX de la LTA

CRA Tags
LTA 212; LTA 214; LTA 215; LTA 261; LTA 263

26 May 2004 GST/HST Interpretation 48073 - Revocation of Section 150 Election on Retroactive Basis and Application of Section 156 Election for the Retroactively Revoked Period

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

26 May 2004 GST/HST Interpretation 49475 - Application of Subsection 272.1(1) of the Excise Tax Act

CRA Tags
ETA 272.1(1); ETA 272.1(3)

26 May 2004 GST/HST Interpretation 52348 - Section 181.1 - Requirement for Written Notice

CRA Tags
ETA Sch V, Part II, 1 medical practitioner

20 May 2004 GST/HST Interpretation 50859 - Application of Subsection 272.1(1) of the Excise Tax Act

CRA Tags
ETA 149(1)(a)(i); ETA 149(1)(a)(ii); ETA 149(1)(a)(iii); ETA 149(1)(a)(iv); ETA 149(1)(a)(v); ETA 149(1)(a)(vi); ETA 149(1)(a)(vii); ETA 149(1)(a)(viii); ETA 149(1)(a)(ix); ETA 149(1)(a)(x); ETA 225(4); ETA 225(4.1); ETA 249(1); ETA 232

14 May 2004 GST/HST Interpretation 51914 - Temporary Importation of Amusement Rides

CRA Tags
Special Order in Council

7 May 2004 GST/HST Interpretation 48549 - Built-in Appliances Eligible for Section 256 New Housing Rebate

CRA Tags
LTA 212; LTA 214; LTA 215; LTA 261; LTA 263

3 May 2004 GST/HST Interpretation 46265 - Visitor Rebate Discounters

CRA Tags
ETA 256.2(10); GST/HST Technical Information Bulletin B-087, GST/HST New Residential Rental Property Rebate

3 May 2004 GST/HST Interpretation 48128 - Importations of eyeglass frames

CRA Tags
GST/HST Policy Statement P-239, Meaning of the Term "Arranging for" as Provided in the Definition of "Financial Service"

3 May 2004 GST/HST Interpretation 51333 - Temporary Importation of Amusement Rides

CRA Tags
Special Order in Council

GST/HST Ruling

27 May 2004 GST/HST Ruling 47719 - XXXXX

CRA Tags
LTA 212; LTA 214; LTA 215; LTA 261; LTA 263

26 May 2004 GST/HST Ruling 36728 - Tax Application of Road Construction Services Provided by the City of XXXXX to the Province XXXXX

CRA Tags
ETA 272.1(1)

18 May 2004 GST/HST Ruling 49026 - Supplies between a real estate broker and a mortgage specialist

CRA Tags
ETA 267; ETA Sch V, Part I, 9

17 May 2004 GST/HST Ruling 49728 - Sales of Real Property by the Estate XXXXX

CRA Tags
ETA 181(1); ETA 181(2); ETA 181(3); ETA 181(4)

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