GST/HST Severed Letters - 2006-09

HST severed letters, 2006-09

Excise Interpretation

28 September 2006 Excise Interpretation 82479 - Clarification on the Excise Duty Liability on the Loss of Bulk Alcohol

CRA Tags
EA 2001 109(f); EA 2001 129(1)(c); EA 2001 138(1)(c); SOR/2003-206 3

GST/HST Interpretation

28 September 2006 GST/HST Interpretation 78322 - XXXXX

CRA Tags
ETA 136.1; ETA 142(2)(b)

26 September 2006 GST/HST Interpretation 60211 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

26 September 2006 GST/HST Interpretation 62322 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

26 September 2006 GST/HST Interpretation 60389 - Independent Medical Examinations and Other Expert Opinion Reports

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

26 September 2006 GST/HST Interpretation 60392 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 78835 - Determination of Whether a Separate Supply Occurs upon the Exercise of a Lease Renewal Clause

CRA Tags
ETA Sch VI, Part III, 1

25 September 2006 GST/HST Interpretation 45274 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 60547 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 46534 - Flight Colleges

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 60549 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 47585 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 60550 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 60209 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 60551 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 60210 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 60213 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 60390 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 60393 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Interpretation 60395 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

21 September 2006 GST/HST Interpretation 60545 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

21 September 2006 GST/HST Interpretation 60546 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

21 September 2006 GST/HST Interpretation 60553 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

21 September 2006 GST/HST Interpretation 62321 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

21 September 2006 GST/HST Interpretation 79906 - Tax status on fees charged by livestock auctioneers

CRA Tags
ETA 161; ETA 181.1

21 September 2006 GST/HST Interpretation 60398 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

21 September 2006 GST/HST Interpretation 60541 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

1 September 2006 GST/HST Interpretation 78139 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA 165; ETA 177(1.2); ETA 177(1.3); ETA 221; ETA Sch VI, Part IV, 2; ETA Sch VI, Part IV, 3; ETA Sch VI, Part IV, 10; SOR/91-39 Sch 1(2); SOR/91-39 Sch 1(2.1); SOR/91-39 Sch 1(3)

GST/HST Ruling

29 September 2006 GST/HST Ruling 80351 - XXXXX Status as a band-empowered entity

CRA Tags
ETA Sch V, Part II

27 September 2006 GST/HST Ruling 80091 - Application of GST/HST to Medicinal Herbal Teas

CRA Tags
ETA 259; ETA 261; IA 87

25 September 2006 GST/HST Ruling 82628 - Application of GST/HST to XXXXX

CRA Tags
ETA Sch VI, Part III, 1

25 September 2006 GST/HST Ruling 52094 - XXXXX Grass

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

25 September 2006 GST/HST Ruling 54717 - Tax status of memberships

CRA Tags
ETA Sch V, Part II, 1 health care facility; ETA Sch V, Part II, 1 institutional health care service; ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

22 September 2006 GST/HST Ruling 82619 - XXXXX

CRA Tags
ETA 165; ETA Sch VI, Part III, 1

22 September 2006 GST/HST Ruling 82621 - Application of GST/HST to XXXXX

CRA Tags
ETA 165; ETA Sch VI, Part III, 1

22 September 2006 GST/HST Ruling 82624 - XXXXX

CRA Tags
ETA 165; ETA Sch VI, Part III, 1(n)

22 September 2006 GST/HST Ruling 82627 - Application of GST/HST to XXXXX

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

21 September 2006 GST/HST Ruling 44066 - XXXXX Pita Chips - XXXXX

CRA Tags
ETA Sch VI, Part II, 1 medical practitioner; ETA Sch VI, Part II, 1 practitioner [Repealed]; ETA Sch VI, Part II, 2; ETA Sch VI, Part II, 5; ETA Sch VI, Part II, 7

21 September 2006 GST/HST Ruling 43690 - XXXXX Air Loss Mattress

CRA Tags
ETA Sch V, Part II, 1 medical practitioner; ETA Sch V, Part II, 1 practitioner; ETA Sch V, Part II, 2; ETA Sch V, Part II, 5; ETA Sch V, Part II, 7

8 September 2006 GST/HST Ruling 82617 - Application of GST/HST to XXXXX XXXXX

CRA Tags
ETA 165; ETA Sch VI, Part III, 1(d); ETA Sch VI, Part III, 1(n)(iii)

5 September 2006 GST/HST Ruling 54497 - Independent Medical Examinations and Other Independent Assessments

CRA Tags
ETA 123(1) exempt supply; ETA 123(1) fair market value; 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 189; ETA 221(1); ETA 225(1); ETA Sch V, Part VI, 1 public sector body; ETA Sch V, Part VI, 10; 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)

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