GST/HST Severed Letters - 2004-08

HST severed letters, 2004-08

Excise Interpretation

13 August 2004 Excise Interpretation 52712 - Request for Prescribed Brands From Tobacco Licensee Based on XXXXX

CRA Tags
EA 2001 38(3); EA 2001 58(1)

Excise Ruling

13 August 2004 Excise Ruling 52583 - Excise Tax on Insurance Premiums

CRA Tags
EA 2001 38(3); EA 2001 58(1)

1 August 2004 Excise Ruling 52961 - Imported Packaged Denatured Alcohol Tariff Classification 2207.20.19.00

CRA Tags
EA 2001 38(3); EA 2001 58(1)

GST/HST Interpretation

31 August 2004 GST/HST Interpretation 50657 - Deferred Finance Mortgage Revenue

CRA Tags
ETA 142(1)(g); ETA 142(2)(g); ETA 232(3); ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 23; SOR/91-44; GMS 1.4, Goods and Services Tax Rulings; P-169R, Meaning of "In Respect of Real Property Situated in Canada" and "In Respect of Tangible Personal Property That is Situated in Canada at the Time the Service is Performed"

30 August 2004 GST/HST Interpretation 42363 - Treatment of Leasehold Improvements by the Tenant where their Cost is Greater than the Leasehold Allowances Provided By the Landlord

CRA Tags
ETA 123(1) permanent establishment; ETA 132(1); ETA 240(1); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

25 August 2004 GST/HST Interpretation 53938 - Request for Municipal Designation

CRA Tags
ETA 123(1) consideration; ETA 154; ETA 153(1); ETA 153(4); ETA 165(1);

19 August 2004 GST/HST Interpretation 48872 - GST/HST Status of "Dim Sum" and other Chinese Food

CRA Tags
ETA 141.01(5); ETA 225; ETA 232; ETA Sch V, Part III, 1 vocational school; ETA Sch V, Part III, 3; ETA Sch V, Part III, 6; ETA Sch V, Part III, 8; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings; GST/HST Policy Statement P-063, Output Based Method For Input Tax Credit Allocation; GST/HST Policy Statement P-229, Definition of "Vocational School" in Section 1 of Part III of Schedule V to the Excise Tax Act; CITE Forever Dance Inc v The Queen (TCC) [2003/09/30]

19 August 2004 GST/HST Interpretation 53344 - Transfer or cancellation of a prepaid funeral arrangement

CRA Tags
ETA 142(1)(a); ETA 142(2)(a); ETA 143(1); ETA Sch VI, Part V, 5; GST/HST Memoranda Series Memorandum 4.5.3, Exports - Services and Intellectual Property

18 August 2004 GST/HST Interpretation 53883 - Temporary Importation of Amusement Ride

CRA Tags
ETA 259(1) municipality; ETA 259(3); ETA Sch V, Part V.1, 1; ETA Sch V, Part VI, 24

17 August 2004 GST/HST Interpretation 53462 - Effective date of Municipal Rebate at the Rate of 100%

CRA Tags
ETA Sch VI, Part II, 30; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

13 August 2004 GST/HST Interpretation 49032 - Section 201 of the Excise Tax Act

CRA Tags
ETA Sch V, Part I, 6(a); ETA 182(1); ITA 248(1) registered charity; GST/HST Memorandum Series Memorandum 1.4, Goods and Services Tax Rulings

11 August 2004 GST/HST Interpretation 51963 - Taxable Benefits and the GST/HST

CRA Tags
ETA 177(1)

10 August 2004 GST/HST Interpretation 46808 - Point-of-Sale Rebate for Certain Comic Books

CRA Tags
ETA 140; ETA 168(9); GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

6 August 2004 GST/HST Interpretation 50921 - Legal services provided to a non-resident

CRA Tags
ETA 123(1) financial instrument; ETA 123(1) financial service; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

6 August 2004 GST/HST Interpretation 53768 - Temporary Importation of Amusement Ride

CRA Tags
Special Order in Council

6 August 2004 GST/HST Interpretation 46409 - Sections 201 and 235 of the Excise Tax Act

CRA Tags
ETA 259.1(1) printed book; SOR/2001-65 1; GMS 1.4, Goods and Services Tax Rulings

5 August 2004 GST/HST Interpretation 53770 - Temporary Importation of Amusement Ride

CRA Tags
Special Order in Council

3 August 2004 GST/HST Interpretation 52333 - Clarification of section 261 of the Excise Tax Act with respect to Code 8 rebate claims made by Indian bands and band-empowered entities

CRA Tags
ETA 165; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings

3 August 2004 GST/HST Interpretation 52336 - Application of GST/HST to Delivery Charges

CRA Tags
ETA 142(2)(a); ETA 165; GST/HST Memoranda Series Memorandum 3.3, Place of Supply

1 August 2004 GST/HST Interpretation 53622 - Tax Status of Adaptive Technology for Blind Individuals

CRA Tags
LTA 212; LTA 215(2); Règlement sur la valeur des importations (TPS/TVH) (DORS/91-30), 14; Mémorandum des douanes D8-1-1, Règlement sur l'importation temporaire de marchandises; TPS/TVH - Série des mémorandum Mémorandum 1.4, Décisions concernant la taxe sur les produits et services

GST/HST Ruling

31 August 2004 GST/HST Ruling 50429 - Sponsorship Agreements

CRA Tags
GST Memorandum 700-5-1, ITC Allocation for Financial Institutions

31 August 2004 GST/HST Ruling 51583 - Application of GST to Supply of Electricity under Contract for Differences

CRA Tags
N/A

26 August 2004 GST/HST Ruling 49943 - Supplies made under a life lease agreement

CRA Tags
LTA 123(1) service financier; LTA 131(1)(c); LTA 131(2)(a); TPS/TVH - Série des mémorandum Mémorandum 1.4, Décisions concernant la taxe sur les produits et services

19 August 2004 GST/HST Ruling 50395 - Sponsorship Agreements

CRA Tags
ETA 135

13 August 2004 GST/HST Ruling 53953 - Definition of "consideration" for GST/HST purposes

CRA Tags
ETA 212

11 August 2004 GST/HST Ruling 52005 - Supply of Recreational Vehicles on Behalf of Other Persons

CRA Tags
ETA 261

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