GST/HST Severed Letters - 2005-10

HST severed letters, 2005-10

Excise Interpretation

31 October 2005 Excise Interpretation 62196 - "Goldsmiths' and Silversmiths' Products"

CRA Tags
ETA Part III

28 October 2005 Excise Interpretation 62435 - Application of Subsection 4(4) of the Excise Tax Act

CRA Tags
ETA 4(4)

26 October 2005 Excise Interpretation 55567 - Application of Excise Tax to Jewellery

CRA Tags
ETA 23(1)

26 October 2005 Excise Interpretation 55698 - Application of Excise Tax to Modular Links

CRA Tags
ETA 23(1)

26 October 2005 Excise Interpretation 64175 - Small Manufacturers Under the Excise Tax Act

CRA Tags
ETA 2(1) manufacturer or producer; ETA 64(1)

20 October 2005 Excise Interpretation 58003 - Follow-up – Request for Additional Information

CRA Tags
ETA 4; IA 87

14 October 2005 Excise Interpretation 62044 - Exemption for Diesel Fuel Used in the Generation of Electricity

CRA Tags
ATSCA 2 air carrier; ATSCA 2 chargeable emplanement; ATSCA 2 designated air carrier; ATSCA 11(1); ATSCA 11(2)(c); ATSCA 14(1)

6 October 2005 Excise Interpretation 63688 - XXXXX

CRA Tags
ETA 22(1)

4 October 2005 Excise Interpretation 59529 - Application of Excise Tax to Modular Links

CRA Tags
ETA 23(8)(c)

GST/HST Interpretation

20 October 2005 GST/HST Interpretation 64563 - Use of the election in section 156 of the ETA

CRA Tags
ETA 148(1); ETA 148(2); ETA 240(1)(a); ETA 240(2.1)(b)

18 October 2005 GST/HST Interpretation 61120 - Acquiring Tobacco on a Tax-free Basis for Resale

CRA Tags
IA 87

18 October 2005 GST/HST Interpretation 63115 - Subsection 136(2) of the Excise Tax Act (ETA) and multiple residential complexes

CRA Tags
ETA 123(1) closely related group; ETA 123(1) qualifying subsidiary; ETA 128; ETA 156

7 October 2005 GST/HST Interpretation 51783 - Application of the GST/HST to Mutual Fund Redemption Fees

CRA Tags
ETA 123(1) financial service (q)

1 October 2005 GST/HST Interpretation 63687 - Use of the Election in Section 156 of the ETA

CRA Tags
ETA 128; ETA 156

GST/HST Ruling

25 October 2005 GST/HST Ruling 53126 - Tax Status of Supplies Made by XXXXX

CRA Tags
ETA Sch V, Part I, 9(2)(c)

24 October 2005 GST/HST Ruling 58545 - Sale of Vacant Land

CRA Tags
ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 136(2); ETA Sch V, Part I, 5

12 October 2005 GST/HST Ruling 49332 - Tax Status of Supplies Made by [a Municipality]

CRA Tags
ETA 123(1) municipality; ETA 123(1) public service body; ETA Sch V, Part VI, 1 municipal body; ETA Sch V, Part VI, 28(a); CA 1867 125

7 October 2005 GST/HST Ruling 63065 - Application of GST/HST to XXXXX

CRA Tags
ETA 123(1) residential complex; ETA 136(2); ETA 211

6 October 2005 GST/HST Ruling 60011 - Sale of former nursing/old age home

CRA Tags
ETA Sch VI, Part III, 1

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