GST/HST Severed Letters - 2005-12

HST severed letters, 2005-12

GST/HST Interpretation

21 December 2005 GST/HST Interpretation 49336 - Tax Status of Memberships

CRA Tags
ETA 123(1) exempt supply; ETA 123(1) membership; ETA 123(1) non-profit organization; ETA 123(1) public sector body; ETA 123(1) public service body; ETA 123(1) registrant; ETA 123(1) taxable supply; ETA 123(1) zero-rated supply; ETA 144.1; ETA 165; ETA 166; ETA 221(1); ETA 225(1); ETA Sch V, Part VI, 1 public sector body; ETA Sch V, Part VI, 17; ETA Sch V, Part VI, 18; ETA Sch V, Part VI, 18.1; ETA Sch IX, Part III, 2(d)

19 December 2005 GST/HST Interpretation 63297 - Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a Certain Management and Operating Lease Agreement

CRA Tags
ETA 171(3); ETA 173(4); ETA 200(2); ETA 209(1); ETA Sch V, Part V.1, 1; ETA Sch V, Part VI, 1; ETA Sch V, Part VI, 25

16 December 2005 GST/HST Interpretation 76598 - Acceptability of an Invoice as a Credit Note

CRA Tags
ETA 232(2); ETA 232(3)

15 December 2005 GST/HST Interpretation 38944 - Interpretation of Subsection 132(3) of the Excise Tax Act

CRA Tags
ETA 123(1) permanent establishment; ETA 132(3); ETA Sch VI, Part V, 23

8 December 2005 GST/HST Interpretation 63606 - Used Movie Video/DVD Exchanged for Credits

CRA Tags
ETA 181; ETA 181.2

5 December 2005 GST/HST Interpretation 62908 - Eligibility for the Code 8 Rebate of Travel Allowances Given to Employees as an Inducement to Gain or Maintain Their Employment

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

GST/HST Ruling

21 December 2005 GST/HST Ruling 45433 - New Residential Rental Property Rebate and the XXXXX

CRA Tags
ETA 191; ETA 256.2; ETA Sch V, Part I, 6

8 December 2005 GST/HST Ruling 50398 - Application of the GST/HST to the Provision of Property and Services to Individuals Living at a Long-term Residence for Seniors

CRA Tags
ETA 123(1) residential unit; ETA 123(1) residential complex; ETA Sch V, Part I, 6

7 December 2005 GST/HST Ruling 63876 - A Box of Cookies Packaged for Sale to Airlines and Institutions

CRA Tags
ETA Sch VI, Part III, 1(m)

5 December 2005 GST/HST Ruling 58960 - Tofu Dessert

CRA Tags
ETA Sch VI, Part III, 1(n)

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