GST/HST Severed Letters - 2004-06

HST severed letters, 2004-06

Excise Interpretation

30 June 2004 Excise Interpretation 52235 - Request to Increase the Purchasing Size for Homeopathic Remedies

CRA Tags
EA 2001 126; EA 2001 143; Form B263, Excise Duty Return - Licensed User

22 June 2004 Excise Interpretation 51503 - User's Licence and a Specially Denatured Alcohol Registration

CRA Tags
EA 2001 126; EA 2001 73(b)

Excise Ruling

29 June 2004 Excise Ruling 52760 - Cooking Wine

CRA Tags
EA 2001 2

10 June 2004 Excise Ruling 42264 - Cooking Wines

CRA Tags
EA 135(2)(a); EA 135(2)(b)

GST/HST Interpretation

30 June 2004 GST/HST Interpretation 44420 - XXXXX

CRA Tags
ETA 142; ETA 143

29 June 2004 GST/HST Interpretation 49305 - Tax status of XXXXX Committee

CRA Tags
ETA 123(1) recipient; ETA 165; ETA 169; ETA 261.01

29 June 2004 GST/HST Interpretation 52146 - Request for Designation as a "hospital authority" by the XXXXX

CRA Tags
ETA 123(1) business; ETA 123(1) commercial activity; ETA Sch V, Part I, 9(2); ETA 190(2); ETA 141.1(3)

28 June 2004 GST/HST Interpretation 52950 - XXXXX

CRA Tags
Special Order in Council

28 June 2004 GST/HST Interpretation 52955 - Temporary Importation of Amusement Rides

CRA Tags
Special Order in Council

25 June 2004 GST/HST Interpretation 50842 - Application of the Goods and Services Tax (GST) to the supply of tangible personal property by an auctioneer on behalf of a Court

CRA Tags
ETA 152; ETA 168; ETA 169; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

22 June 2004 GST/HST Interpretation 50675 - Determining Indian Bands as Municipalities

CRA Tags
ETA 183(3); ETA 177(1.2); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

21 June 2004 GST/HST Interpretation 50848 - Timing Issue - Obligation to account for tax - Sales accrual on open orders

CRA Tags
ETA 344; ETA 360; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Technical Information Bulletin B-091, Timing of the Application of the GST/HST to Prepaid Funeral Arrangements

17 June 2004 GST/HST Interpretation 52075; H2224 - Request for Designation as a "Hospital Authority" by the XXXXX

CRA Tags
ETA 123(1) hospital authority; GST/HST Memoranda Series Memorandum 25.2, Designation of Hospital Authorities

16 June 2004 GST/HST Interpretation 47877 - Articles Specially Designed for the Use of Blind Individuals

CRA Tags
ETA 123(1) business; ETA 123(1) builder; ETA 123(1) commercial activity; ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 123(1) substantial renovation; ETA Sch V, Part I, 2; ETA Sch V, Part I, 4; ETA 165; ETA 169; ETA 190; ETA 191(3); ETA 207; ETA 208; ETA 256.2; ETA 257; CITE Sneyd, The Queen v (FCA) [2000/06/09]

16 June 2004 GST/HST Interpretation 51073 - Grandfathered funeral arrangements

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

14 June 2004 GST/HST Interpretation 46389 - Partnerships

CRA Tags
ETA Sch VI, Part I, 2(d)

10 June 2004 GST/HST Interpretation 51064 - Definition of specified person

CRA Tags
ETA 123(1) municipality, (b); ETA Sch V, Part VI, 24

8 June 2004 GST/HST Interpretation 52406 - Application of GST/HST to supplies by medical practitioners who are licensed to practice the profession of dentistry

CRA Tags
Special Order in Council

4 June 2004 GST/HST Interpretation 51864 - XXXXX

CRA Tags
ETA 181.1

3 June 2004 GST/HST Interpretation 33953 - Request for designation as a "hospital authority" and as a "municipality" by XXXXX

CRA Tags
ETA 141.01; ETA 169; ETA 259(3); ETA Sch V, Part VI, 6; ETA Sch V, Part VI, 21.1(d)

1 June 2004 GST/HST Interpretation 48075 - Application of GST/HST to [Imported Products Marketed as Supplements to a Weight Loss Program]

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

GST/HST Ruling

18 June 2004 GST/HST Ruling 52054 - XXXXX

CRA Tags
LTA 169; LTA 212

4 June 2004 GST/HST Ruling 48222 - Application of GST/HST to XXXXX

CRA Tags
ETA 256; ETA 123(1) improvement; ETA 123(1) residential complex

Archive

2024
February 5
January 30
2023
December 25
November 3
October 6
September 4
August 4
July 2
June 4
May 5
April 2
March 3
February 11
January 2
2022
December 6
November 6
October 5
September 3
August 2
July 2
June 5
April 15
March 11
February 6
January 8
2021
November 2
October 10
September 3
August 9
July 2
June 4
May 4
April 4
March 3
February 5
January 4
2020
December 4
November 4
October 2
September 2
August 5
July 2
June 1
March 2
February 1
January 1
2019
December 4
November 2
October 2
September 2
August 9
July 2
June 3
May 11
April 5
March 5
February 13
January 9
2018
December 6
November 1
September 4
August 6
July 3
June 7
May 6
April 5
March 11
February 5
January 8
2017
December 9
November 2
October 5
September 8
August 5
July 5
June 6
May 4
April 5
March 6
February 4
January 7
2016
December 4
November 4
October 7
September 2
August 7
July 7
June 6
May 4
April 2
March 7
February 3
January 3
2015
December 3
November 2
October 7
September 6
August 8
July 11
June 4
May 3
April 2
March 3
February 1
January 9
2014
December 4
November 3
October 2
September 8
August 8
July 12
June 10
May 7
April 4
March 10
February 12
January 7
2013
December 5
November 4
October 6
September 2
August 12
July 17
June 24
May 6
April 11
March 12
February 4
January 10
2012
December 9
November 15
October 20
September 10
August 12
July 14
June 13
May 4
March 12
February 10
January 5
2011
December 10
November 11
October 17
September 14
August 23
July 24
June 17
May 19
April 28
March 20
February 9
January 14
2010
December 13
November 15
October 9
September 7
August 13
July 23
June 10
May 7
April 15
March 16
February 9
January 10
2009
December 12
November 6
October 3
September 3
August 4
July 16
June 6
May 5
April 9
March 27
February 14
January 14
2008
December 18
November 18
October 11
September 9
August 13
July 15
June 10
May 11
April 6
March 17
February 15
January 13
2007
December 22
November 15
October 11
September 6
August 9
July 30
June 11
May 22
April 15
March 15
February 15
January 13
2006
December 10
November 11
October 13
September 41
August 16
July 10
June 24
May 14
April 19
March 21
February 22
January 27
2005
December 10
November 9
October 19
September 11
August 12
July 12
June 17
May 7
April 17
March 17
February 14
January 18
2004
December 18
November 12
October 13
September 22
August 26
July 23
June 23
May 15
April 15
March 26
February 9
January 10
2003
December 20
November 10
October 20
September 12
August 21
July 36
June 28
May 26
April 17
March 48
February 24
January 30
2002
December 36
November 19
October 21
September 19
August 30
July 27
June 23
May 20
April 6
March 21
February 10
January 24
2001
December 10
November 10
October 17
September 11
August 14
July 14
June 9
May 1
April 6
March 49
February 20
January 13
2000
December 11
November 13
October 28
September 25
August 23
July 42
June 31
May 21
April 22
March 53
February 17
January 30
1999
December 37
November 13
October 6
September 23
August 15
July 10
June 29
May 27
April 15
March 26
February 25
January 20
1998
December 46
November 35
October 45
September 54
August 38
July 44
June 30
May 32
April 28
March 34
February 16
1997
November 23
October 22
September 18
August 12
July 27
June 17
May 22
April 24
March 8
February 28
January 18
1996
December 16
November 15
October 17
September 9
August 32
July 9
June 19
May 25
April 19
March 46
February 25
January 31
1995
December 14
November 27
October 19
September 14
August 24
July 25
June 25
May 24
April 11
March 28
February 35
January 22
1994
December 4
November 10
October 10
September 18
August 36
July 15
June 9
May 10
April 9
March 10
February 15
January 2
1993
November 1
January 1
1992
November 1
March 1
February 1