ETA 123(1) person; ETA 123(1) recipient; ETA 259(1); ETA 259(2); ETA 165(1); ETA 165(2); GMS 2.4, Branches and Divisions; B-067, Goods and Services Tax Treatment of Grants and Subsidies; SOR/91-37

14 July 2004 GST/HST Interpretation 53036 - Application of the GST/HST to potential out-of-court settlement

CRA Tags

ETA 123(1) hospital authority; ETA 123(1) municipality; ETA 259(1) municipality; GST/HST Memoranda Series Memorandum 25.2, Designation of Hospital Authorities

13 July 2004 GST/HST Interpretation 47616 - Vacation points

CRA Tags

ETA Sch VI, Part II, 30

12 July 2004 GST/HST Interpretation 49606 - PROPOSED LAW/REGULATION Eligibility to claim input tax credits related to pension plan expenses

CRA Tags

ETA 123(1) residential complex; ETA 191(3); ETA 191.1

8 July 2004 GST/HST Interpretation 38618 - Temporary Importation of Amusement Rides

CRA Tags

ETA 165; ETA 259

6 July 2004 GST/HST Interpretation 48523 - Purchase of mixed-use building

CRA Tags

ETA 123(1) financial service; ETA 141.01; ETA 149(1)(a)(viii); ETA Sch VI, Part V, 23; ETA Sch VI, Part IX, 1; GST Memorandum 700-5-1, ITC Allocation for Financial Institutions; GST/HST Memoranda Series Memorandum 4.5.3, Exports - Services and Intellectual Property

6 July 2004 GST/HST Interpretation 50485 - Employee benefits

CRA Tags

ETA 123(1) municipality; ETA 123(1) non-profit organization; ETA 259(1) municipality; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians; GST/HST Technical Information Bulletin B-046, Administrative Guidelines for Municipalities

6 July 2004 GST/HST Interpretation 51874 - Acquisition of Medical Services by Indian bands and band-empowered entities

CRA Tags

ETA 123(1) municipality, (b); ETA Sch V, Part VI, 28; ETA Sch V, Part VIII, 2

6 July 2004 GST/HST Interpretation 52956 - Temporary Importation of Amusement Rides

CRA Tags

ETA 123(1) recipient; ETA 123(1) supply; ETA 165; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Policy Statement P-218, Tax Status of Damage Payments Not Within Section 182 of the Excise Tax Act

5 July 2004 GST/HST Interpretation 49726 - Self-Supply of a Long-Term Residential Facility

CRA Tags

ETA 123(1) sale; ETA 169; ETA 170; ETA 173; ITA 6(1)(a); ITA 6(1)(e); ITA 6(1)(k); ITA 6(1)(l); ITA 15(1); GST Memorandum 500-7, Interaction Between the Income Tax Act and the Excise Tax Act; GST Memorandum 400-3-2, Employee and Shareholder Benefits; GST/HST Memoranda Series Memorandum 13.4, Rebates for Printed Books; GST/HST Memoranda Series Memorandum 14.1, Direct Sellers; GST/HST Memoranda Series Memorandum 19.1, Real Property; GST/HST News No. 27 November 1997; GST/HST News No. 31 Winter 1998; CRA Notice May 6, 1997; IT-470R, Employees' Fringe Benefits; T4130, Employer's Guide; Commentary & Analysis ¶2,140, Employee Benefits

Archive

2024

June	18
May	9
April	7
February	5
January	31

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

You are here

GST/HST Severed Letters - 2004-07

HST severed letters, 2004-07

Excise Ruling

30 July 2004 Excise Ruling 50277 - XXXXX

16 July 2004 Excise Ruling 53307 - Cooking Wines

12 July 2004 Excise Ruling 52920 - Cooking Wines

GST/HST Interpretation

30 July 2004 GST/HST Interpretation 53159 - Place of Supply of Goods Supplied By Way of Sale

29 July 2004 GST/HST Interpretation 53446 - Tax Status of Services Provided by a Sales Representative

29 July 2004 GST/HST Interpretation 43263 - Subsection 240(1) of the Excise Tax Act

28 July 2004 GST/HST Interpretation 48596 - Transfer Payments Ruling Request

27 July 2004 GST/HST Interpretation 48971 - Definition of "vocational school"

27 July 2004 GST/HST Interpretation 51623 - Interest Income/Expense Arbitrage Accounts

22 July 2004 GST/HST Interpretation 49110 - XXXXX

14 July 2004 GST/HST Interpretation 53036 - Application of the GST/HST to potential out-of-court settlement

13 July 2004 GST/HST Interpretation 47616 - Vacation points

12 July 2004 GST/HST Interpretation 49606 - PROPOSED LAW/REGULATION Eligibility to claim input tax credits related to pension plan expenses

8 July 2004 GST/HST Interpretation 38618 - Temporary Importation of Amusement Rides

6 July 2004 GST/HST Interpretation 48523 - Purchase of mixed-use building

6 July 2004 GST/HST Interpretation 50485 - Employee benefits

6 July 2004 GST/HST Interpretation 51874 - Acquisition of Medical Services by Indian bands and band-empowered entities

6 July 2004 GST/HST Interpretation 52956 - Temporary Importation of Amusement Rides

5 July 2004 GST/HST Interpretation 49726 - Self-Supply of a Long-Term Residential Facility

GST/HST Ruling

27 July 2004 GST/HST Ruling 47723 - XXXXX

22 July 2004 GST/HST Ruling 51883 - GST/HST Treatment of Various Health-related Products

9 July 2004 GST/HST Ruling 41811 - Tax Status of XXXXX

9 July 2004 GST/HST Ruling 52404 - Review of GST/HST Application Ruling XXXXX

Archive