GST/HST Severed Letters - 2005-06

HST severed letters, 2005-06

Excise Interpretation

22 June 2005 Excise Interpretation 61868 - Part I tax on insurance premiums (other than marine)

CRA Tags
LA 2001 211

GST/HST Interpretation

30 June 2005 GST/HST Interpretation 57840 - XXXXX eligibility for relief of GST

CRA Tags
ETA 123(1) commercial activity; ETA 123(1) fair market value; ETA 123(1) supply; ETA 169(1); ETA 199(2); ETA 201; ETA 202(2); ETA 202(4); ETA 225(4); ITA 248(1) mutual fund corporation

30 June 2005 GST/HST Interpretation 60577 - Books sold with CD-ROMs

CRA Tags
IA 87

30 June 2005 GST/HST Interpretation 61582 - GST status of movie packages

CRA Tags
ETA 165; ETA 169; ETA 221; ETA 228; ETA 296; ETA 313; ETA 315; ETA 318

28 June 2005 GST/HST Interpretation 61763 - ITC eligibility for GST/HST payable

CRA Tags
LTA 169(1)c); LTA 184(2)

27 June 2005 GST/HST Interpretation 59654 - Section 256 New Housing Rebate

CRA Tags
ETA 132(2)

23 June 2005 GST/HST Interpretation 41337 - Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act

CRA Tags
ETA Sch V, Part III, 16

20 June 2005 GST/HST Interpretation 59136 - Taxable benefits

CRA Tags
ETA 123(1) individual; ETA 123(1) personal trust; ETA 123(1) testamentary trust; ETA 267; ETA 256

15 June 2005 GST/HST Interpretation 54494 - Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act

CRA Tags
ETA 123(1) supply; ETA 165(1); ETA 232(2)

15 June 2005 GST/HST Interpretation 57994 - XXXXX Parking

CRA Tags
ETA Sch VI, Part II, 1

10 June 2005 GST/HST Interpretation 55232 - Change in input tax credit methodology - ITC restrictions - subsection 225(3) of the Excise Tax Act (ETA)

CRA Tags
ETA 123(1) charity; ETA 259(1) municipality; ETA 259(3); ETA 259(4)

8 June 2005 GST/HST Interpretation 61104 - Delivery requirements and relief of GST on property of an Indian or Indian band situated on a reserve

CRA Tags
ETA 181.2

7 June 2005 GST/HST Interpretation 57924 - Timing Issue - Interest & Penalties - Rebate Overpayments - Assessments against Suppliers

CRA Tags
ETA Sch V, Part VI, 10

3 June 2005 GST/HST Interpretation 54863 - Volume rebates and price adjustments

CRA Tags
ETA 141.01(5); ETA 225(1); ETA 225(3)

3 June 2005 GST/HST Interpretation 60367 - Permanent Establishment

CRA Tags
ETA 259.1(1)

GST/HST Ruling

8 June 2005 GST/HST Ruling 58732 - Tax Status of Canola, Flax, Pumpkin and Borage Oils

CRA Tags
ETA 170(1); ETA 170(2); ETA 173(1)(d); ITA 6(1)

3 June 2005 GST/HST Ruling 55989 - XXXXX

CRA Tags
ETA 252.41; ETA 258.1; ETA 261.31; ETA 264; ETA 280; ETA 297

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